期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：4
页码：1623-1632
语种：English
出版社：Universitaria Craiova
摘要：The managers of the enterprises need relevant information for the planning,substantiation,implementation and control of decision.An important source of information is the management accounting.In the conditions of the modern management,the determination of costs has new dimensions,contributing at taking decisions.Another way of obtaining the information necessary for the management is the performance report.This contains information regarding the system managed,presented in a synthetic and preestablished form.The performance report has some developments,such as: the piloting report,the performance report on processes or projects,the report of situations and balanced scorecard.
