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Editura Universitara Managerial accounting - Graziella-Corina Batca-Dumitru, Lavinia Denisia Cuc, Cleopatra Sendroiu

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Publisher: Editura Universitara

Author: Lavinia Denisia Cuc, Graziella-Corina Batca-Dumitru, Cleopatra Sendroiu

Edition: I

Pages: 168

Publisher year: 2022

ISBN: 978-606-28-1550-9

DOI: 10.5682/9786062815509

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Managerial accounting is an essential field of accounting, which plays a vital role in building the financial success of modern organizations. The present paper presents a series of milestones of the organization and implementation of a managerial accounting system: the basic concepts of managerial accounting, the specific treatments for the treatment of indirect expenses, accounting systems for recording costs, cost-volume-profit analysis, the general framework of managerial accounting of the environment. In addition, a separate chapter is dedicated to the practice of managerial accounting in agriculture by means of accounting monographs specific to different fields of agricultural activity.

This work is equally addressed to professionals but also to students who are preparing to major in accounting, representing a useful informational support in understanding and deepening the knowledge of managerial accounting.

Aauthors
GRAZIELLA-CORINA BATCA-DUMITRU 
LAVINIA DENISIA CUC 
CLEOPATRA SENDROIU 

Managerial accounting is an essential field of accounting, which plays a vital role in building the financial success of modern organizations. The present paper presents a series of milestones of the organization and implementation of a managerial accounting system: the basic concepts of managerial accounting, the specific treatments for the treatment of indirect expenses, accounting systems for recording costs, cost-volume-profit analysis, the general framework of managerial accounting of the environment. In addition, a separate chapter is dedicated to the practice of managerial accounting in agriculture by means of accounting monographs specific to different fields of agricultural activity.

This work is equally addressed to professionals but also to students who are preparing to major in accounting, representing a useful informational support in understanding and deepening the knowledge of managerial accounting.

Aauthors

CHAPTER 1
GENERAL CONCEPTUAL AND METHODOLOGICAL FRAMEWORK OF MANAGERIAL ACCOUNTING. BASIC CONCEPTS OF MANAGERIAL ACCOUNTING / 7
1.1. The conceptual framework of managerial accounting / 7
1.2. Basic theoretical elements regarding expenses and costs / 9
1.3. Classification of expenses in managerial accounting / 25
1.4. Factors that determine the classification of direct/indirect costs / 27
1.5. Allocation of indirect costs / 27
1.6. Cost behavior / 28

CHAPTER 2
INDIRECT COSTS: SPECIFIC TREATMENTS / 36
2.1. Indirect costs / 36
2.2. Primary distribution / 37
2.3. Secondary distribution / 40
2.4. Absorption of indirect expenses / 48
2.5. Rational imputation of fixed expenses / 49

CHAPTER 3
ACCOUNTING SYSTEMS FOR REGISTRATION OF COSTS / 59
3.1. Organization of managerial accounting in Romania / 59

CHAPTER 4
MANAGERIAL ACCOUNTING IN AGRICULTURE. SPECIFIC ACCOUNTING MONOGRAPHS / 73
4.1. Monograph on the culture of vegetables in solariums / 73
4.2. Monograph on cereal culture accounted for at standard cost / 83
4.3. Monograph on the crop of cereals accounted for at actual cost. The processing of agricultural products at the mill in order to obtain finished products / 92
4.4. Monograph on raising pigs for meat and skin / 99
4.5. Monograph on raising cows for milk and beef / 105
4.6. Monograph on raising quails for eggs and chicks / 113

CHAPTER 5
THE BEHAVIOR OF COSTS. COST-VOLUME-PROFIT ANALYSIS / 120
5.1. What is a cost function? / 122
5.2. Presentation of information in the profit and loss account in the approach based on fixed costs and variable costs / 127
5.3. Cost-volume-profit analysis / 148

CHAPTER 6
ENVIRONMENTAL MANAGEMENT ACCOUNTING / 156
6.1. Conceptual boundaries regarding environmental managerial accounting (CMM) / 156
6.2. Environmental costs / 159

BIBLIOGRAPHY / 167

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