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STUDY REGARDING THE ALLOCATION OF PRODUCTION OVERHEADS PROCEDURE: CONVENTIONALITY, SUBJECTIVITY AND INFORMATION DISTORTION IN MANAGERIAL ACCOUNTING

Traditional methods of cost calculating have become obsolete. The loss of relevance of traditional cost calculating systems is mainly due to the existence of a gap between the current model of enterprise control and the model of analysis centres, as well as the difference between the way of compos...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: GUINEA FLAVIUS-ANDREI
التنسيق: Artigo
اللغة:Inglês
منشور في: Academica Brâncuşi 2017-02-01
سلاسل:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
الموضوعات:
الوصول للمادة أونلاين:http://www.utgjiu.ro/revista/ec/pdf/2017-01/11_Guinea%20Flavius.pdf
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