Integrated in a competitive environment, the companies are forced to know better their costs,
to determine as precisely as possible the sales prices and the profit margins achievable per …

In today's globalised and competitive economy, the use of management accounting
information in the management of economic entities is an urgent necessity, with cost control …

Obiectivele cercetării: studierea conceptului de management al costurilor prin prisma
evolutivă; studierea conceptelor asociate managementului costurilor; studierea …

In response to the criticisms of the cost centre accounting, the calculation methods based on
the direct costing concept no longer use the arbitrary calculations for the allocation of …

From ancient times, wealth and power have been associated with the possession of physical
resources. The traditional factors of material, human, monetary production were …

Most economic entities aspire to success, as performance management has become a work
process that is not only useful but also mandatory. However, the much desired success …

S'inscrivant dans l'exercice du contrôle, l'analyse des écarts est utile pour effectuer
l'évaluation, la rétroaction et le repérage des problèmes; elle peut s' appliquer aux revenus …

The key to a successful business entity is having a permanent and adaptable environment.
This is because, in order to remain in the market, a company must constantly adapt to the …

Pour renforcer la compétitivité de l'entreprise et lui permettre de répondre au plus près aux
besoins des clients, la mission des méthodes consiste à perfectionner en permanence les …

The hospitality industry represents one of the most dynamic sectors of the contemporary
society, with an emphasised role in the process of globalization. Currently, the hospitality …