期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：Special
页码：236-240
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The financial administration control offers the managing staff the possibility to decide on the entrusted methods and means and to direct its action in order to reach the objectives that were set out according to the main interests of each company. The objectives are set down by taking into consideration both managing and operative functions. However, the desired results are obtained only after a certain period of time, during which there may occur changes of the initial context within which the objectives and action plans were drawn up. In this case the readjustment of the financial administration control within the managerial control structure becomes an essential condition for successfully reaching the established targets. A condition as such comes from the description of the desired outcome, of the indicators that will be used to assess it and the necessary means to obtain it. The objectives also have to express the agreement reached between hierarchic levels on dialogue grounds, thus ensuring the harmonization of the collective interests with those that determine the functioning of the enterprise. A very important part in this dialogue is played by the instrumental panel and also by the other devices of the financial administration control, which will have to be readjusted in a proper manner according to the changes occurred within the economic and business environment.
关键词：financial administration control; managing and operative functions; performance; instrumental panel.
