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Factorii ce au condiţionat dezvoltarea contabilităţii manageriale

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dc.contributor.author ŢURCANU, T.
dc.date.accessioned 2019-04-23T10:19:07Z
dc.date.available 2019-04-23T10:19:07Z
dc.date.issued 2015
dc.identifier.citation ŢURCANU, T. Factorii ce au condiţionat dezvoltarea contabilităţii manageriale. In: Meridian Ingineresc. 2015, nr. 1, pp. 121-125. ISSN 1683-853X. en_US
dc.identifier.issn 1683-853X
dc.identifier.uri http://repository.utm.md/handle/5014/2179
dc.description.abstract La moment politica contabilă include contabilitatea financiară şi cea managerială. Contabilitatea managerială a apărut recent urmare a influenței mai multor factori. Articolul dat are ca scop de a enumera factorii care au dus la apariția şi conturarea contabilității manageriale, precum și rolul acesteia în gestiunea costurilor. en_US
dc.description.abstract Actually accounting policy include financial and managerial accounting. Managerial accounting appeared not so far, as result of multiples factors. The paper is aimed to highlight those factors that caused the emergence and the development of managerial accounting, as well its role in cost management. en
dc.description.abstract Actuellement la politique cotable comprend la contabilité financière et de gestion. La comptabilité de gestion a récemment apparu sous l'influence de plusieurs facteurs. Cet article vise à énumérer les facteurs qui ont conduit à l'émergence et au développement de la comptabilité de gestion et son rôle dans la gestion des coûts. fr
dc.description.abstract В настоящее время учетная политика включает в себя финансовый и управленческий учет, который появился недавно под влиянием нескольких факторов. Статья призвана перечислить факторы, которые привели к возникновению и становлению управленческого учета, а также его роль в управлении затратами. ru
dc.language.iso ro en_US
dc.publisher Tehnica UTM en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject accounting policy en_US
dc.subject financial accounting en_US
dc.subject managerial accounting en_US
dc.subject politică contabilă en_US
dc.subject contabilitate financiară en_US
dc.subject contabilitate managerială en_US
dc.title Factorii ce au condiţionat dezvoltarea contabilităţii manageriale en_US
dc.title.alternative Factors that conditioned the development of managerial accounting en_US
dc.title.alternative Les facteurs qui ont conditionné le développement de la comptabilité de gestion en_US
dc.title.alternative Факторы, обусловившие развитие управленческого учета en_US
dc.type Article en_US


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