Theoretical and Applied Economics
No. 9 / 2009 (538)
Variable Costs Method. Application Variants Adapted to Romanian Accounting Plan
“Dimitrie Cantemir” Christian University, Bucharest
Abstract. This article describes the variable costs method and its adaptation possibilities to the Romanian general accounting plan. There are described the three variants of the variable costs method and presented the methodological stages that are passing through managerial accounting using the 9th class “Management accounts”. The article is ending with the advantages and disadvantages of adaptation of variable costs method to the Romanian general accounting plan.
Contents
The Relationship between Economic Growth and Money Laundering – a Linear Regression Model
Comparison of Macroeconomic Performance of Selected Asian Countries. An Econometric Analysis of China Economic Growth and Policy Implications
The Implementation of Systemic Risk Management and the Reinforcing of Macro-Prudential Supervision – Vital Elements in Avoiding the Future Occurrence of a Financial Crisis Similar to The Present One
The Civil Servants Career Development
Variable Costs Method. Application Variants Adapted to Romanian Accounting Plan
The Efficiency of Implementing SOPHRD in Romania – Evolutions and Perspectives