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Comparative Aspect of Cost Management and Accounting Cost

Author

Listed:
  • Ioana Cristina Circa (Buzduga)

    (†1st December 1918†University of Alba Iulia)

  • Cristina Valeria Laslo

    (†1st December 1918†University of Alba Iulia)

Abstract

The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.

Suggested Citation

  • Ioana Cristina Circa (Buzduga) & Cristina Valeria Laslo, 2020. "Comparative Aspect of Cost Management and Accounting Cost," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 853-856, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:853-856
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    More about this item

    Keywords

    cost; performance; management; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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