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Managerial accounting as a source of information for product cost management in managerial information systems

Author

Listed:
  • M. Kučera

    (Slovak Agricultural University, Nitra, Slovak Republic)

  • E. Škorecová

    (Slovak Agricultural University, Nitra, Slovak Republic)

  • P. Szovics

    (Slovak Agricultural University, Nitra, Slovak Republic)

Abstract

This paper is focused on: (1) Managerial accounting analysis as a source of information provided for product costs management (mainly from the point of view of exploitation of budgeting and costing in selected companies in agriculture), (2) Possibilities of integration and information processing for product cost management, provided by managerial accounting in the framework of managerial information system of the company.

Suggested Citation

  • M. Kučera & E. Škorecová & P. Szovics, 2003. "Managerial accounting as a source of information for product cost management in managerial information systems," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 49(8), pages 357-360.
    • Handle: RePEc:caa:jnlage:v:49:y:2003:i:8:id:5413-agricecon
    DOI: 10.17221/5413-AGRICECON
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    Cited by:

    1. M. Kučera & A. Látečková & P. Szovics, 2004. "Improving quality of economic information systems to ensure competitive advantage for companies," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 50(8), pages 365-368.

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