POSIBILITĂTI DE RATIONALIZARE A CONTABILITĂTII DE GESTIUNE ÎN ROMÂNIA
THE RATIONALIZATION POSSIBILITY FOR THE ROMANIAN MANAGEMENT ACCOUNTING

Summary/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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