Εφαρμογή γενικών αρχών και μεθόδων της διοικητικής λογιστικής στις ναυτιλιακές επιχειρήσεις

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Ναυτιλία -- Λογιστική ; Ναυτιλιακή διαχείριση ; Ναυτιλιακές επιχειρήσεις ; Χρηματοοικονομική λογιστικήAbstract
Managerial Accounting is an integrated control and programming system in economic activity of any organization. This is accomplished by using mathematical, statistical and econometric tools, which are based on the application of modern or traditional methods of costing and budgeting. These mixed procedure is a useful guide in decision making at all management’s levels. Adapting the specificity of shipping companies to the general principles and methods of Management Accounting, achieved by introducing the concept of maritime overheads and by addressing the transport service as industrialized shipping product.