Costing methods and budget management

Costing, controlling and budgeting techniques are of vital importance in the governance of companies and organizations in general. The various management control tools help managers to make decisions, monitor actions, manage results and achieve objectives.This book is primarily concerned with the competitiveness, efficiency, effectiveness and performance of organizations. During its preparation, a significant didactic effort was made to help students grasp costing methods in their economic context and understand the tools of management control. To this end, the book systematically includes illustrations, exercises and corrected case studies.