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    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.  
         
     
         
         
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