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SM ISO690:2012 СКАКУНОВА, Людмила. Управленческие отчеты и их роль в информационном обеспечении при принятии решений. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale: Cu ocazia aniversării a 65 de ani de la fondarea Facultăţii de Ştiinţe Economice, Ed. 1, 2-3 noiembrie 2018, Chisinău. Chișinău: Institutul Patrimoniului Cultural, 2018, pp. 279-281. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2018 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" 1, Chisinău, Moldova, 2-3 noiembrie 2018 | ||||||
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Pag. 279-281 | ||||||
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The managerial staff (managers) of the enterprise should make decisions and measure their financial consequences based on the provided information, which is formed by the accounting department, economists and financial manager. The future decisions depend on the quality of the information that is provided. However, if there are strictly certain forms of reporting in financial accounting, then there are no such forms in managerial accounting. This is due to the fact that management accounting is not mandatory. It should be noted that if managers of the enterprise are not interested in anything other than the profit, then no one would develop any forms of management accounting. From the above, we can conclude: The management system requires quality information; Management accounting is a system of internal reports of the enterprise, which are formed on the basis of information needs of company managers and on a voluntary basis, which means they are not mandatory from the point of view of legislation; The purpose of the management accounting is to provide reliable information at a certain date to the owners and management of the company according to their requirements. |
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Cuvinte-cheie управленческие отчѐты, информация, решения, таблицы, диаграммы, управленческий учет |
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