出版社：Academy of Economic Studies - Bucharest, Romania
摘要：Generalizing a reflection on strategy and controlling within the Romanian companies is rather recent. The environment changes and especially the changes in the nature and the dimensions of the markets due to the globalization and regulation put real questions for companies, generate a strategic thinking and make compulsory the appearance of an efficient management control. Generally, the scientific papers concerning the concept of management control deal with the production companies more than with the trade ones. This is why we chose to present the importance of the controller within a trade company. The management control has to assure the coherence between the adopted strategy (where the company in the trade domain wants to go) and the practical means of achieving it (what it has to do and what it is used for). The management controller is the person that contributes to obtain this coherence. There is plenty of information available, but for the decision making purposes only a restricted number of facts are correlated, namely the relevant ones. The trade management controller takes part in creating the information system useful for the decision making. Such a system has to offer reliable information in due time to the decision making persons concerning the profitability of certain markets, distribution areas, products, clients, the analysis of margins, distribution costs, advertising expenses etc. The trade management controller plays the role of a manager's copilot, he assists him in the management of the activity, alerts him when problems are encountered, helps him to make the necessary decisions to correct the trajectory. These are a few reasons that allow us to sustain the important role played by the management controller in the activity of the companies in the trade area.
