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Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy

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  • Alina PuÅ£an
  • Dan Ioan Topor
  • Maria Gheorghian

Abstract

The control shall provide to managers the information dynamic, real, preventive, which raises the value of conclusions and quality decisions. Control is a tool for knowing reality, and the possibility of identifying and preventing deficiencies and anomalies. Control penetrate the essence of the phenomenon, support managers in efficiently management, allows the notification of negative aspects when they manifest as a tendency, and comes operatively for preventing and removing the causes that led to their. For the strategy to be implemented includes: preset order, a change of already existing procedures, an involvement of all participants in the effective exercise of the entity and the regulatory and control instruments.

Suggested Citation

  • Alina PuÅ£an & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
    • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:7
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    References listed on IDEAS

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    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    2. Sorin Briciu, 2008. "Variable And Fixed Costs In Company Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-14.
    3. Briciu Sorin, 2007. "Responsibility Centres' Role In Practicing A Performing Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-56.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
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    Cited by:

    1. Cristina Boţa-Avram & Paula Ramona Răchişan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-15.
    2. Cristiana BOGD?NOIU, 2013. "The Stability, Risk And Performance Of Cooperative Banks," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 17(1), pages 201-208, MAI.

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    More about this item

    Keywords

    management control; strategy; decision.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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