The book is addressed mainly to students from universities Accounting and Management Information Systems, Finance, Banking and Stock Exchange or for training in the undergraduate exams, or for masters courses.
The paper can be of real help and to economists who are passionate about the field of cost calculation, budgetary control and cost based management; it aims is to present modern concepts to instruct and help the young economist in understanding and solving problems of current management of enterprise, appealing to the theoretical concepts from foreign literature in French and English.
Tools, techniques, processes and management accounting methods are addressed both at theoretical and practical plan, by presenting examples and applications appropriate to domestic economic environment and taking into account the peculiarities and its evolution in the present conditions of financial crisis.
In its nine chapters, the book deals with basic problems such as: the concept of managerial accounting, relationship with other disciplines, methods and techniques of calculation of budget forecasting and production costs, methods to evaluate investment projects, design and overlook a business plan.