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Articolul urmator |
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Ultima descărcare din IBN: 2024-04-13 12:56 |
SM ISO690:2012 BALAN, Igor, ŢUGULSCHI, Iuliana. Conceptul, interconexiunea şi armonizarea rapoartelor manageriale cu standardele internaţionale de contabilitate. In: Studii Economice, 2013, nr. 1-2, pp. 120-127. ISSN 1857-226X. |
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Studii Economice | |||||||
Numărul 1-2 / 2013 / ISSN 1857-226X | |||||||
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Pag. 120-127 | |||||||
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Continuous development of the market relations led the business owners to entrust the management of their companies to persons with managerial abilities. For an effective management of the operational activity, increase of revenue and decrease of costs, the business managers, by dint of the most optimal using of the entity’s resources, permanently need information. One of the priority directions of cost modernization and streamline of information, provided by the accounting system centers of responsibility is the reporting methods’ improvement of the accounting data obtained at the level of each center. At the present stage, the existing way, within the framework of the distinct activity section of the entity, regarding the presenting information concerning incurred costs by subdivisions does not allow tracking deviation from the indicators forecasted in an operative way, conducting the analysis in the various hierarchical structures. For instance, in order to analyze the material basic costs per unit of manufactured product, labor productivity, marginal revenue of a subdivision and so on, it is necessary to take a large volume of documents, which, as a result, contribute to useful managerial decisions. For this reason, there is a necessity to examine the role of management reports, their harmonization with the requirements of international standards in order to improve the efficiency of processing information and increase efficiency management decisions. |
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Cuvinte-cheie conducerea entităţii, consumuri (costuri), informaţie managerială, politica contabilităţii manageriale, proces decizional., control intern, centre de responsabilitate, rapoarte manageriale |
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