Interest of cost management within the context of accounting system development in Romania

摘要

The accounting system in Romania is the result of a long process of settling the historical, political, economic and social aspects. During centralized economy (communist) up to the Revolution of December 1989, the accounting system was monist, accounting management was integrated into general accounting and aimed to provide the necessary information to plan and control the national economy. The production process in general and the cost and product profitability analysis in particular was the core of the accounting concerns. Today, accounting management is organized in a completely autonomous circuit with financial accounting, but the regulations in the field of accounting management are few compared to those in financial accounting. The purpose of this paper is to analyze the characteristics of information system costs within the accounting system during the communist period and accounting system of post-revolutionary period, to analyze changes in the legal framework regarding the accounting management organization in Romania, and also to formulate recommendations to increase the accounting's efficiency, so as accounting management to meet the information needs expressed by users of accounting information.