DIRECTIONS FOR IMPROVEMENT OF THE MANAGERIAL ACCOUNTING
DIRECTIONS FOR IMPROVEMENT OF THE MANAGERIAL ACCOUNTING

Summary/Abstract: This paper presents the actual accountancy methodology and costs calculation in a single circuit which considers the collecting and distribution of them related to their destination – on calculating articles - does not allow the distinguished reflection of the expenses depending on the economic nature. We are presenting some consideration for general organization of the accountancy and the production expenses especially in two circuits, one depending on the economic nature in the general or financial accountancy, on their destination, in the managerial accountancy. In the second part of the paper we present directions for improving the costs calculation that respond better to the companies’ management.

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