NORMAREA SI NORMALIZAREA CONTABILITATII DE GESTIUNE
                LA NIVELUL ÎNTREPRINDERII /
      REGULATION AND NORMALIZATION OF MANAGEMENT
           ACCOUNTING FOR AN ECONOMIC ENTITY

          Prof. univ. dr. Neamtu Ion-Horia - Academia de Studii Economice Bucuresti
     Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba-Iulia

       Abstract: In the first part of the following paper, we discussed about a few concepts related
to the theme approached. Then, we concentrated our research on the management accounting’
normalisations in the enterprise’ area. We proposed ourselves a small prospect action of the
normalisation possibilities and practical modalities’ explorations to put in practice the
management accounting. The leader of this process is the management accountant.

       Keywords: management accounting, normalisation, management accountant.

       JEL Codes: M41.