In today's globalised and competitive economy, the use of management accounting information in the management of economic entities is an urgent necessity, with cost control being a desideratum to be pursued by managers at all levels. This research is intended to contribute to the improvement of management accounting in economic entities that operate in trade. Starting from the current Romanian accounting rules regarding the organisation of management accounting, norms that focus mainly on the production activity, the objective of the paper is to develop a methodology for calculating and analyzing costs and results by responsibility centers, applicable in trade. Also, taking into account the standard model of management accounts in class 9 of the Romanian General Chart of Accounts and the specific nature of the activity of selling goods, the research continues with the proposal of a model of accounts adapted to this activity and with examples of accounting entries that can be used in the organisation of management accounting and that bring added value to economic entities operating in trade through the information provided in the decision-making process.


cost; management accounts; trade; turnover, result


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