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<creators>
<creator>
<creatorName>Bajan, M.</creatorName>
<affiliation>Academia de Studii Economice din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Abordări ştiinţifice privind definiţia controlului de gestiune</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2016</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1857-2073</relatedIdentifier>
<subjects>
<subject>control de gestiune</subject>
<subject>abordări clasice</subject>
<subject>abordări moderne</subject>
<subject schemeURI='http://udcdata.info/' subjectScheme='UDC'>657.1:005.642.2</subject>
</subjects>
<dates>
<date dateType='Issued'>2016-08-11</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='ro' descriptionType='Abstract'>Controlul de gestiune a evoluat de la o activitate de control, unde se punea accent pe verificarea şi realizarea unei norme prestabilite, până la un instrument de gestionare a entităţii, care reflectă un spectru larg de probleme legate de procesul de realizare a obiectivelor. Analiza temeinică a literaturii de specialitate, autohtone şi străine, privind definiţia controlului de gestiune permite a delimita opiniile savanţilor în două grupe de abordări ştiinţifice, şi anume: clasice şi moderne. Controlul de gestiune redat prin abordări clasice se consideră drept o tehnică de calcul care asigură măsurarea performanţelor, iar prin abordări moderne se prezintă ca un instrument strategic de gestionare a entităţii pe viitor. </description>
<description xml:lang='en' descriptionType='Abstract'>SCIENTIFIC APPROACHES IN DEFINING MANAGEMENT CONTROL Management control has evolved from a control activity, where the main target was to verify and realize the default standard, to an entity management tool, that reflects a wide range of problems related to the process of objectives achievement. A deep analysis of the domestic and foreign specialty literature concerning the definition of management control, allows the division of scientists’ views into two groups of scientific approaches, and mainly: classical and modern. The classical approach of management control is considered a computing which ensures the measurement of performances, while the modern approach represents a strategic tool for further entity management. </description>
</descriptions>
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