Abordări interdisciplinare în predarea Contabilității manageriale

Abstract

The efficient development of an entity requires professional and competent management focused on customer orientation, cost optimization, and responsiveness to market changes. The foundation of these management skills is laid at the university level and later consolidated and developed in practice. The primary role in generating information aimed at monitoring available resources and the current efficiency of their use belongs to managerial accounting. The managerial accounting system, as a crucial tool for resource management and achieving the entity's objectives by providing useful and relevant information, does not exist in isolation. It is closely linked to other disciplines such as economics, economic mathematics, marketing, information technologies, analysis, control, psychology, and more. This study aims to provide a synthesis of interdisciplinary approaches in teaching managerial accounting to prepare students for the real conditions of a competitive economic environment. JEL: M21, M41, А22, D04; CZU: 657.15:378.147(478); DOI: https://doi.org/10.53486/isc2024.20