The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary

The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name.

  
       
         
    STUDIA NEGOTIA - Issue no. 1 / 2004  
         
  Article:   OPPORTUNITIES OF RATIONALIZING THE MANAGEMENT ACCOUNTING IN ROMANIA.

Authors:  DUMBRAVĂ PARTENIE, POP IUSTIN ATANASIU. 		 
       
         
  Abstract:  The paper proposes a new version of organizing and conducting management accounting by introducing a new, separate, group of accounts for registering the resources consumption, reflected by costs, which will lead to a substantial rationalization of the whole Romanian accounting system. Thus, the accounts 711, 721, 722, will be no longer used, improving significantly the information provided by the accounting system.  
         
     
         
         
      Back to previous page