Approaching basic managerial accounting and controlling concepts, principles, procedures and rules;
Forming the necessary abilities in order to analyze and evaluate costs in companies and non-profit organizations;
Grounding your scientific knowledge towards the development of sound authentic professional judgment;
Developing the habit of objective assessment and self-assessment by using proper methods;
Developing your ability to comprehend the complexity of managerial accounting’s activities;
Alexandra Mutiu, Associate Professor, Accounting and Audit Department, Faculty of Economics and Business Administration, Babes-Bolyai University, Romania