We approached the elaboration of this book, in the field of managerial accounting, with the conviction that there is need for concreteness and essence, for a demarche to be valued, a demarche of an overwhelming importance in business success — cost calculation. Being aware of the fact that such a demarche is in need, which will produce a placement of things, at the level of knowledge, we chose to offer the management perspective, which any economic actor must want it operationalised, at the level of his business – hence the applicative character of the book.
We analysed the need of information, the desire for preparingand the need of some materials that are new and friendly, from our collaborators — the students, which is why we decided “to build” according to their desire. Therefore, the language and the argumentation are coloured, impacted by the living force of wordsand age-specific expressions and the staging of the processes and decision moments are folded on analogical beliefs, that are translated from events, which students can represent – hence, the manual character of the book.
This paper is not just the faithful representation of the expression “wisdom has no age” – the rigour of the approach of operationalising of the managerial decision, being at such a level that it satisfies the highest and most advanced minds of the field (academics and practitioners alike), but also of the expression “the child inside us never perishes” – happiness reminds us of childhood stories, of pleasant moments of everyday lifeand of situations that build, in time, our character, defining our personalityat the same time – hence, the scientific character (for academics), but also the method character(for practitioners).
Just by being into your hands, this book truly achieves its value. Just submitted to your careful analysis, our book will reveal its content. Just used in current activities – of learning (students), of application of the accounting approach (practitioners), of studying (academics) or of reading (for those who wish to get into the “mysteries” of business management) – the book comes to life.