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Board table - instrument of managerial accounting

Author

Listed:
  • Braga, Viorina

    (Universitatea Spiru Haret, Facultatea de Contabilitate si Finante Campulung Muscel)

Abstract

Chartered Institute of Management Acounting UK defines management accounting as a process of identification, quantification, collection, analysis, processing, interpretation and transmission of financial information (and nonfinanciare) used by company management to achieve the functions of planning, assessment and control within the organization and to ensure appropriate resource.

Suggested Citation

  • Braga, Viorina, 2009. "Board table - instrument of managerial accounting," Papers 2010/1, Osterreichish-Rumanischer Akademischer Verein, revised 09 Jan 2010.
  • Handle: RePEc:ris:sphedp:2010_001
    as

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    More about this item

    Keywords

    board accounting; managerial accounting;

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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