Model Of Management Accounting For Merchandises Sector Companies

Changes in Romanian accounting system have been articulated with priority to financial accounting, without leaving aside management accounting. Changes in management accounting covered a few general indicative directions giving to managers enhanced skills regarding the organisation and function of this branch of the accounting system. Roumanian regulations offered solutions[16] regarding the accounts and records in managerial accounting, but all these elements are recommendations. In the Roumanian chart of accounts there is a specific class of accounts, class number 9-accounts for management accounting, but this class of accounts is an optional one. In fact there are a lot of models applied by companies, but all are based on the accounts that are mentioned in class 9. After an analysis of Romanian accounting literature, we realized that an important part of studies focuses on management accounting models applied to manufacturing companies. As a result, we conceived a model for management accounting specific for marchendises companies. In our model there are two groups of accounts: one from chart of accounts (class 9) and another group composed by accounts proposed by authors. We think that our model could provide more information about each cost object, regarding sales, acquisition cost of sales, distribution cost, administration cost, total cost of sales, contribution margin and profitability. Our model was exemplified by a case study applied to a wholesales company.