Theoretical and Applied Economics
No. 9 / 2011 (562)
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities
“Artifex” University, Bucharest
Sorin BRICIU
“1 Decembrie 1918” University, Alba Iulia
Abstract. This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.
Contents
Corporate Governance in Emerging Economies: The Case of Romania
Banat-Crişana as Micro-destination – Elements of Tourism Image and Tourism Identity
News in Competition Regulation in Romania. Institutional Consolidation of the Competition Council
Education and the Characteristics of Public Goods. Overlaps and Differences
The Remittance-GDP Relationship in the Liberalized Regime of Bangladesh: Cointegration and Innovation Accounting
Limiting Civil Liability in the Sphere of Business Auditing
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities
Enhancement of Cooperation and Communication between Universities and the Business Environment, Requirement for a Good Functioning of the Knowledge Triangle: Education, Research, Innovation
Predicting Bankruptcy in Pakistan
Analysis of the Correlation between GDP and the Final Consumption
German SMEs Affected by the World Crisis
Contributions to the Legislative Provisions Governing the Management of Waste Containing Asbestos in Romania and EU
Tourism Competitiveness Index – An Empirical Analysis Romania vs. Bulgaria
Socio-economic Models During the Period of Crisis