Managerial accounting as a source of information for product cost management in managerial information systems
M. Kučera, E. Škorecová, P. Szovicshttps://doi.org/10.17221/5413-AGRICECONCitation:Kučera M., Škorecová E., Szovics P. (2003): Managerial accounting as a source of information for product cost management in managerial information systems. Agric. Econ. – Czech, 49: 357-360.
This paper is focused on: (1) Managerial accounting analysis as a source of information provided for product costs management (mainly from the point of view of exploitation of budgeting and costing in selected companies in agriculture), (2) Possibilities of integration and information processing for product cost management, provided by managerial accounting in the framework of managerial information system of the company.Keywords:
product cost management, managerial accounting, costing, budgets, managerial information systems