期刊名称:Ovidius University Annals: Economic Sciences Series
电子版ISSN:2393-3127
出版年度:2011
卷号:11
期号:1
语种:English
出版社:Ovidius University Press
摘要:Extremely useful in decisions making,real,clear,complete,credible and relevant accounting information are essential to the management. Financial accounting provides financial - accounting information publishing the financial statements useful for all those interested in adopting decisions on investments,profitability analysis,quality management evaluation,entity diagnosis,assessement at its fair value of the financial position and performance,etc. At the same time,management accounting is considered as a relevant and reliable source of information if it is adapted to the investement decision,collects all the needed data and accurately models them.