期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2012
期号：7(57)
页码：188-192
出版社：Moldova State University
摘要：Avand ca baz. multitudinea de definiri .i abord.ri ale conceptului .control de gestiune", autorul a realizat un studiu .i a elaborat propria accep.iune, prin care controlul reprezint. un proces al c.rui set de instrumente vine .n ajutorul con- ducerii .ntreprinderii .i al managerilor, ceea ce le permite s. verifice dac. entitatea economic. activeaz. .i se dezvolt. .n conformitate cu strategiile aprobate, dac. informa.ia prezentat. .n rapoartele financiare este veridic., dac. planurile propuse spre realizare privind producerea .i realizarea produselor sau serviciilor prestate sunt .ndeplinite
其他摘要：On the ground of a wide variety of definitions and approaches in regard to the concept of management control, the author has conducted a research and elaborated her own opinion, according to which the control is a process comprising a set of tools that help the company management and managers and allow them to check whether the business entity operates and grows in accordance with the approved strategies, whether the information disclosed in the financial statements is authentic, and whether the scheduled plans for the manufacturing and selling of the products or services are fulfilled
关键词：control de gestiune; contabilitate de gestiune; bugetare (planificare); abateri; informa.ie; luarea ; deciziei; strategie.
