Abstract:
This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis (SCA), Activity Based Costing, Live Cycle Costing (LCC). Finally, the author recommends some directions for the modernization of managerial accounting in the Republic of Moldova. JEL: M41.
Description:
CARAMAN, Stela. Contabilitatea managerială modernă şi tehnologiile inovaţionale ale acesteia. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 500-506. ISBN 978-9975-75-968-7.
