Publication: Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
CARAMAN, Stela. Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 500-506. ISBN 978-9975-75-968-7.
This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis (SCA), Activity Based Costing, Live Cycle Costing (LCC). Finally, the author recommends some directions for the modernization of managerial accounting in the Republic of Moldova. JEL: M41.
This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis (SCA), Activity Based Costing, Live Cycle Costing (LCC). Finally, the author recommends some directions for the modernization of managerial accounting in the Republic of Moldova. JEL: M41.
Keywords
accounting, cost, management, strategy, technology