期刊论文详细信息
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics | |
Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation | |
关键词: management accounting; costs; expenses; coal mining; | |
DOI : | |
来源: DOAJ |
【 摘 要 】
The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must consider both the specific ofcompanies where it will be used and the requirements of a modern information system,able to respond at any time to the continuous pressure exerted by external factors of the company.
【 授权许可】
Unknown