期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：The act of management has always had an essential role in human community activities. The efficiency of a company depends on the quality of managerialt process. This requires performant management,which means competence and rational decisions. Accountancy can support the decision making process and management activity. The objective of an accounting system is to provide financial information concerning the studied company. The information concerns the financial situation and the performance of a company and there is intended to the users to taking decisions. For taking decisions by the management in order to achieve the objectives of the company it is necessary to know exactly the situation of the company,either compared to other companies that work in the same field or in relation to previous periods,this thing being possible through the accounting information.
关键词：management process;accounting system;decision making process;accounting information
