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Theoretical and Applied Economics
No. 5 / 2008 (522)

The Ethos of Cost Management

Sorinel Capusneanu
Universitatea ARTIFEX, Bucuresti

Abstract. This article describes the ethos of cost management, distinguishing the definition, functions and principles governing cost management. I have emphasized the efforts made by the specialists in the field towards finding a much more complete definition of cost management. The description of cost management principles reveals the current interest of the specialists in this extremely important domain of company management.

Keywords: cost management; ethos; principles; management accounting; functions.

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The Crisis of the Part
Marin Dinu

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The Economicity. The Epistemic Landscape, Marin Dinu, 2016

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