MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS
The purpose of the paper consists of evaluating the current cost management system, researching the modern means of approaching cost management and creating a methodology and instruments of implementing them in manufacturing enterprises in Romania. By analysing the background, we can state that...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2013-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2013-06/19_Romanescu%20M.pdf |
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Article |
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doaj-bf28eadd1d4d4fc1b2986ea843ae34df2020-11-24T22:41:35ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70071844-70072013-12-0166121124MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS ROMANESCU MARCEL LAURENȚIU 0CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU The purpose of the paper consists of evaluating the current cost management system, researching the modern means of approaching cost management and creating a methodology and instruments of implementing them in manufacturing enterprises in Romania. By analysing the background, we can state that by moving from expenses records to cost management was a first progres noted in the concept. The new approach has led to the distinct use of information on cost directly in the daily activity of management. Passing from cost management to the managment of costs represents the current stage of development of the concept. This will serve as a base for other future changeshttp://www.utgjiu.ro/revista/ec/pdf/2013-06/19_Romanescu%20M.pdf managementcentrecosteficiency |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
ROMANESCU MARCEL LAURENȚIU |
| spellingShingle |
ROMANESCU MARCEL LAURENȚIU MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie management centre cost eficiency |
| author_facet |
ROMANESCU MARCEL LAURENȚIU |
| author_sort |
ROMANESCU MARCEL LAURENȚIU |
| title |
MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS |
| title_short |
MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS |
| title_full |
MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS |
| title_fullStr |
MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS |
| title_full_unstemmed |
MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS |
| title_sort |
management survey in terms of responsability centers |
| publisher |
Academica Brâncuşi |
| series |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| issn |
1844-7007 1844-7007 |
| publishDate |
2013-12-01 |
| description |
The purpose of the paper consists of evaluating the current cost management system, researching
the modern means of approaching cost management and creating a methodology and instruments of
implementing them in manufacturing enterprises in Romania. By analysing the background, we can state that
by moving from expenses records to cost management was a first progres noted in the concept. The new
approach has led to the distinct use of information on cost directly in the daily activity of management.
Passing from cost management to the managment of costs represents the current stage of development of the
concept. This will serve as a base for other future changes |
| topic |
management centre cost eficiency |
| url |
http://www.utgjiu.ro/revista/ec/pdf/2013-06/19_Romanescu%20M.pdf |
| work_keys_str_mv |
AT romanescumarcellaurentiu managementsurveyintermsofresponsabilitycenters |
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1725701710026899456 |