期刊名称:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN:1844-7007
出版年度:2014
期号:6
页码:199-203
语种:English
出版社:Academica Brâncuşi
摘要:Decision-making takes place at all levels of the organization,taking into account both short-term outlook and long-term perspective.Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis.Thus,managerial accounting practice is deeply involved in decision making,a basic requirement of the existence of a solid managerial accounting information system cost,able to provide fundamental data.