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Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products

Author

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  • Cristiana Bogdanoiu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accounting doctrine. So, improvements were made to the accounting system through its harmonization with the Fourth Directive of the EEC and International Accounting Standards. According to the Regulations of the Accounting Act no. 82/1991 republished, economic units are bound to organize accounting, optionally being only concrete way of organizing it according to the specific activity.

Suggested Citation

  • Cristiana Bogdanoiu, 2012. "Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 231-238.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:231-238
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-029.pdf
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    More about this item

    Keywords

    critical; management accounting; legal framework; methodological principles; organization; support measures;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture

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