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ASPECTS REGARDING THE APPLICATION OF DIRECT-COSTING IN TAKING THE MANAGERIAL DECISIONS
Briciu Sorin,Sas Florentina
Annals of the University of Oradea : Economic Science , 2008,
Abstract: Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise’s management. The method direct-costing requires the delimitation between the variable and fixed costs and including in the cost of production of the variable costs, the fixed costs being considered costs of the period. Another important aspect is the difference between the methods of absorbent costs and the method direct costing. The making of rational decisions that can permit the obtaining of optimum results can be made only if it is taken into account the correlation between the fixed costs, the variable costs, the volume of activity and the price of selling of the products, correlation given by the specific indicators of the method direct-costing.
NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS
Briciu Sorin,Samara Silvia
Annals of the University of Oradea : Economic Science , 2009,
Abstract: Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p
COST VOLUME PROFIT MODEL, THE BREAK -EVEN POINT AND THE DECISION MAKING PROCESS IN THE HOSPITALITY INDUSTRY
Briciu Sorin,Scorte Carmen
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Management accounting and cost calculation in the hospitality industry is a pathless land. The prezent article is a starting point of a long scientific approach on the domain of the hospitality industry and on the managerial accounting in this area. Our intention is to put the spot light back on the thorny problem of applying Financial Accounting and specifically its implementation in the hospitality industry. One aim of this article is to provide a picture of CVP analysis in decision making with customizing the hospitality industry. To cope with the crisis period, the competition and to achieve the expected profits of the hospitality industry ,managers have the possibility to apply CVP analysis, one of the most simple and useful analytical tools. This paper will address the basic version of the CVP model, exemplifying the main indicators of the particular model for the hospitality industry that can help guide decision-making.
THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY
Briciu Sorin,Scorte Carmen
Annals of the University of Oradea : Economic Science , 2012,
Abstract: In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but also market changes, consumer behavior and technological trends. Accounting, the language of business is required to keep up with changes made to each particular area of activity so that they can provide timely relevant information to be managed by an efficient information system. Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting. The methodology of our research falls within the economic research, being theoretical, aiming primarily to knowledge objectives and the relevance of management accounting for economic entities, and then we have the characteristics of hospitality industry and possible organizational management accounting in this sector. In our perspective cost calculation for services, packages or travel benefits must take into account the development of the accounts from Class 9, so we propose a possible method to customize them according to the Direct Costing and CVP analysis. Our research will also be explanatory descriptive, trying to answer the questions How? and Why?
THE PROFIT TARGET IN A RESTAURATION UNIT
Briciu Sorin,Scorte Carmen
Annals of the University of Oradea : Economic Science , 2011,
Abstract: The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers behaviour and the technological trends, too. That is why, in this time, it is extremely important to apply the management accounting and the cost calculation in any entity in the hospitality industry in order to cope with the market challenges. The main services are performed through the hospitality industry: the accommodation and the restauration. These services satisfy the vital needs of the tourists, but this industry must meet other needs or requests such as the acknowledgement of the social status, the desire to know other cultures or traditions, to spend free time in a pleasant manner etc. Our intention and goal in the current article is to approach an image of the CVP analysis in the decision making process with an emphasis on the restauration in the hospitality industry. In order to cope with this critical time, the competition and to achieve the profits estimated, the managers in the hospitality industry can apply the CVP analysis, one of the simplest and most useful analytical instruments. The paper will tackle with the problem of the break even point in a restaurant, one of the main indicators of the CVP model and also the possibility of the decision making process orientation.
Control and Analysis of Costs Based On Results Account of the ABC method
Sorinel Capusneanu,Sorin Briciu
International Journal of Academic Research in Business and Social Sciences , 2011,
Abstract: This paper presents a modality of control and cost analysis based on the results account of Activity-Based Costing method. The results account model and situations for determining deviations are presented based on the purpose, composition and classification in the existing literature. There are presented the statements for determining costs deviations resulting from their control and analysis in terms of pilot indicators, all highlighted by a case study application. The article ends with the authors' conclusions about the advantages of these syntheses accounting statements specific to ABC method and using it as a main source of rapid and accurate decision-making for the management at interentity level.
THE IMPACT OF THE ECONOMIC CRISIS ON ENVIRONMENTAL COSTS
Leontina BETIANU,Sorin BRICIU
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2010,
Abstract: Environmental management accounting serves as a mechanism for identifying and measuring the full spectrum of environmental costs of current production processes and the economic benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. For the last decade, corporate environmental accounting has gained in-creased importance in practice, of which cost accounting receives most attention. Limits of traditional financial and cost accounting methods to reflect efforts of organizations towards sustainability and to provide management with information needed to make sustainable business decisions have been broadly recognized. Information on environmental performance of organizations might be available to some extent, but, decision-makers of internal company, as well as those in public authorities, are seldom able to link environmental information to economic variables and are crucially lacking environmental cost information. As a consequence, decision makers fail to recognize the economic value of natural resources as assets, and the business and financial value of good environmental performance. Beyond “goodwill” initiatives, a few market-based incentives exist to integrate environmental concerns in decision-making. This paper gives an overview of the approaches of environmental management accounting and we analyze environmental cost in condition by actual economic crisis.
Towards a New Approach of the Economic Intelligence Process: Basic Concepts, Analysis Methods and Informational Tools
Sorin Briciu,Marinela Vr?ncianu,Florin Mihai
Theoretical and Applied Economics , 2009,
Abstract: One of the obvious trends in current business environment is the increased competition. In this context, organizations are becoming more and more aware of the importance of knowledge as a key factor in obtaining competitive advantage. A possible solution in knowledge management is Economic Intelligence (EI) that involves the collection, evaluation, processing, analysis, and dissemination of economic data (about products, clients, competitors, etc.) inside organizations. The availability of massive quantities of data correlated with advances in information and communication technology allowing for the filtering and processing of these data provide new tools for the production of economic intelligence.The research is focused on innovative aspects of economic intelligence process (models of analysis, activities, methods and informational tools) and is providing practical guidelines for initiating this process. In this paper, we try: (a) to contribute to a coherent view on economic intelligence process (approaches, stages, fields of application); b) to describe the most important models of analysis related to this process; c) to analyze the activities, methods and tools associated with each stage of an EI process.
Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities
Sorinel C?PU?NEANU,Sorin BRICIU
Theoretical and Applied Economics , 2011,
Abstract: This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.
Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level
Sorin BRICIU,Sorinel C?PU?NEANU
Theoretical and Applied Economics , 2011,
Abstract: The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of view, as well as the profile and attributions of the managerial accountant as a normalizer. The article ends with the authors’ conclusions related to the normalization of managerial accounting in Romania on a microeconomic level.
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