Raportarea managerială – premise a succesului în procesul decizional
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2024-01-10 13:55
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ULIAN, Galina, MIHAILĂ, Svetlana. Raportarea managerială – premise a succesului în procesul decizional. 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. 28-33. 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

Raportarea managerială – premise a succesului în procesul decizional


Pag. 28-33

Ulian Galina1, Mihailă Svetlana2
 
1 Universitatea de Stat din Moldova,
2 Academia de Studii Economice din Moldova
 
Disponibil în IBN: 31 mai 2019


Rezumat

An entity's performance is reflected in its results, the effectiveness being measured in relation to strategic and operational objectives. Nowadays, for a manager of any level of responsibility,the information obtained on the results of the short term economic and financial activity is not sufficient, and the data from the financial statements can no longer be used to immediately influence the results of the entity's activity in the desired direction. In order to answer more questions of the entity's top management, the management report comes up. In this article, the authors have proposed to highlight the need, importance and role of managerial reporting within an entity. At the same time, the present problems were highlighted. Also a study of the specialized literature on the notion of managerial reporting was provided. It was stated the place of the managerial reports in the management accounting, the stages of the organization of the managerial reporting system and the correlation of the managerial reports with the levels of management of the entity

Cuvinte-cheie
raportare managerială, performanţă, proces decizional, strategie, Decizii