From the cost accounting to the management accounting according to the national reference mark of financial report

Metalurgia International

Volumn 14, Issue SPEC. ISS. 1, 2009, Pages 5-8

  Lepǎdatu, Gheorghe V ^a  

^a DIMITRIE CANTEMIR CHRISTIAN UNIVERSITY   (Romania)

Author keywords

Control; Cost; Cost accounting; Management accounting; National reference mark; Performance center; Practical procedure

Indexed keywords

EID: 77949861235     PISSN: 15822214     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. Oprea Calin, Carstea Gheorghe Cost Accounting and costing, GENICOD publishing house, Bucharest, 2002
2. Ebbeken K., Possler L., Ristea M. Costing and management, TEORA publishing house, Bucharest 2000
3. Belverd E. Needles jr. and co. Basic principles of accounting, ARC publishing house, 5th edition, Bucharest, 2001
4. Prof. D. Sc. Dumitru Rusu Accounting grounds, Didactic and Pedagogic publishing house, Bucharest, 1980
5. x x x Accounting law nr. 82/1991 published in the Romanian Gazette, first part, nr. 48/14.01.2005
6. x x x The Disposal nr. 1826/22 December 2003 issued by the Ministry of the Public Finances regarding organization and management of the cost accounting published in the Romanian Gazette, first part, nr. 23/12.01.2004
7. x x x International Financial Report Standards (IFRSS ™) including International Accounting Standards (IASS ™) and their interpretations on January 1, 2007, CECCAR, Bucharest, 2005
8. x x x International Financial Report Standards (IFRSS ™) including International Accounting Standards (IASS ™) and their interpretations on January 1, 2007, CECCAR, Bucharest, 2007