The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of view, as well as the profile and attributions of the managerial accountant as a normalizer. The article ends with the authors’ conclusions related to the normalization

The cost absorbs all the expenses of production for a company at acertain level of the activity. For eliminating the influence of the fixed costs’sabsorbtion and for a better supervision of other causes of digressions, the managerscan apply the method of rational imputation of the fixed costs. The managers should,in some cases, take into consideration the total costs and not the unit costs. Variablecosts, fixed costs and unit costs should be taken

In this article, we discuss about foreign trade operations using commodities exchange. We analyze theoretical aspects of commodities exchange operations and in addition we offer suggestive examples.