UNELE OPINII PRIVIND PERFECTIONAREA CONTABILITATII
                       MANAGERIALE /
  SOME VIEWPOINTS ON IMPROUVING MANAGERIAL ACCOUNTING

             Prof. univ. dr. Oprea Calin - Academia de Studii Economice Bucuresti
       Conf. univ. dr. Monica Viorica Nedelcu - Academia de Studii Economice Bucuresti

        Abstract: This paper presents the actual accountancy methodology and costs calculation in
a single circuit, which considers the collecting and distribution of them related to their destination
– on calculating articles – does not allow the distinguished reflection of the expenses depending on
the economic nature. We are presenting some considerations for general organization of the
accountancy and the production expenses especially in two circuits, one depending on the economic
nature in the general or financial accountancy, on their destination, in the managerial accountancy.

       Keywords: managerial accountancy, costs calculation, accounting organization.

       JEL Codes: M41.