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SM ISO690:2012 BUCUR, Vasile, BĂDICU, Galina. Actualitatea contabilităţii de gestiune a rezultatelor financiare în telecomunicaţii
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2013, nr. 11(2), pp. 83-91. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 11(2) / 2013 / ISSN 1857-1433 | ||||||
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Pag. 83-91 | ||||||
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In this article we would like to emphasize the importance of management accounting to support decision making at the entity level. Given the lack of research in the field of management accounting in telecommunications, we consider the present study as a disclosure of the items in this area. In our opinion it is necessary to treat the general aspects of the organization and operation of telecommunications entities to know the characteristics of the environment in which the operators. We believe that the choice of an appropriate strategy and actions for
implementation progress and set goals depends largely on the influence of the economic entities. Appreciate the importance of drawing up management reports aimed at addressing the performance of the business in terms of cost calculation and subsequent outcomes as practical description is not found in the literature, only instructions governing the National Regulatory Agency for Electronic Communications and Information Technology, intended only one telecom operator. Significantly, the operator with a dominant market power are imposed certain obligations on the
organization of computer systems services, so that tariffs are cost-oriented. Simultaneously, we are concerned with how the entity manages, to achieve performance targets, under existing regulations. |
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Cuvinte-cheie contabilitatea de gestiune, unităţi de afaceri, piaţă relevantă, evidenţă contabilă separată în cadrul contabilităţii interne de gestiune, rapoarte financiare separate |
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