期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2018
卷号：28
期号：1
页码：181-191
语种：German
出版社：University of Oradea
摘要：The industrial products market comprises a complex area with high dynamics in terms of technology evolution along with market requirements. Thus, the success of economic activities depends on the capacity of adaptation of the technological process to the needs of the market, being conditioned by both the quality of the products obtained and their diversity. Because of this, it is very important to organize a very efficient accounting and control system and costing that can be considered as a useful decision-making tool and to allow effective management of the economic entity. Accounting is a lan-guage of an economic activity such as the process of identifying, measuring and communicating eco-nomic information to enable its users to make judgments and make informed decisions. The role of an entity's accounting is to reflect financial information on economic and financial activity for use by inter-nal information users, ie managers, so that they can make accurate decisions about future activities. Financial accounting provides information to external users and is subject to standards and norms of the current legislation. Therefore, according to the information presented by the financial accounting, it relates to the past, relying mainly on accounting estimates. A supplementary accounting component is management (or managerial) accounting, which mainly addresses internal financial information users and contains detailed information on the determination of the outcome of the financial year, both at the level of a production process and at the whole activity of the entity.). Due to this fact, the purpose of this article is to highlight the role of managerial accounting, which, as defined in the literature of ac-counting, ie internal or analytical, is increasingly approaching performance measurement, thus finding answers for the future and what will happen due to the tools for controlling the microeconomic process-es in the economic entities. The article analyzes the evolution of managerial accounting from traditional costing information, which no longer provided relevant information in relation to managers' information requirements, to new guidelines (ABC method, BSC, etc.) after 1987, when the issue of managing per-formance and creating added value is a milestone in its evolution. Therefore, the changes in manage-ment accounting influenced managerial decisions in improving performance management methods and identifying mutations that occurred in an unstable environment in all areas of economic life, diversifica-tion being dictated by permanent changes responding to the structure of the population's needs in line with its needs, its degree of civilization and culture, with the aim of exploring cost-based information and applying integrated methods of strategic managerial accounting. There is no doubt a need in this area. Taking into account the research theme 'New Dimensions of Management Accounting and Im-pacts on Performance in an Unstable Environment', in this case the research focused on a theoretical and empirical approach.
