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The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing

Author

Listed:
  • Lect. Ph.D Patrutescu Monica
  • Assoc. Prof. Ph.D Simion Dalia

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

Abstract

For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are not incorporated from the point of view of total costs. The mission of financial accountant consultancy is materialized in transposition of expenditures, with the collaboration of the management of the enterprise in order to establish the objective of the analysis of the costs and to obtain some additional information. The final rapport realized by the financialaccountant consultant comprises all information concerning the object of the rapport, analyzed period, working mode and the rapport.

Suggested Citation

  • Lect. Ph.D Patrutescu Monica & Assoc. Prof. Ph.D Simion Dalia, 2010. "The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 61-68, April.
    • Handle: RePEc:aio:rteyej:v:1:y:2010:i:14s:p:61-68
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    More about this item

    Keywords

    financial accountant consultancy; direct cost; the reallocation of the expenditures; incorporated costs; profitableness; intern policy; coefficient for the repartition; the final rapport; the procedure of transposition; work points.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis

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