MANAGEMENT CONTROL FROM AGRICULTURAL POINT OF VIEW

Mioara Florina Pantea, Ramona Lile, Lucia Camelia Risti, Bogdan Condea

Abstract


It is well known the important role of management accounting within the  administration control system, without minimization the importance of control through budgetary system, as well the dashboards. The objective of the article is to analyze the practical and theoretical aspects of the categories which define the means, attitudes, actions and procedures which are essential in constructing of any operational and efficient administration control system, even in agricultural field.

In this way, the management accounting, through its costs calculation procedures, could rich the performance of each agricultural unit.


Keywords


management accounting; administration control system; costs calculation procedures; agriculture; management control; administration

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References


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Copyright (c)



LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031