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Contabilitatea Financiara Sursa De Informatii Pentru Contabilitatea Managerialã

Author

Listed:
  • Braga, Viorina

    (Universitatea Spiru Haret, Facultatea de Finante si Banci)

Abstract

The managerial accounting must bring to manager those strict elements which make him to understand phenomenon and processes which take place in entity, to bring him operative pieces of information. Those could be used to take pertinent decisions, to anticipate the result of taken them and in the same time to be able to do an efficient and pertinent control. The managerial accounting must include both specific elements of financial accounting and management one. A special place in the managerial accounting must be the management control which is responded for a good function of a computer system necessary to take decisions in an entity. It must be added and the intern audit which helps the entity to achieve the objectives through systemic evaluations and to improve the risk management, the control and the process management.

Suggested Citation

  • Braga, Viorina, 2010. "Contabilitatea Financiara Sursa De Informatii Pentru Contabilitatea Managerialã," Papers 2010/51, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2010_051
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    More about this item

    Keywords

    FINANCIAL ACCOUNTING; MANAGERIAL ACCOUNTING;

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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