期刊名称:Ovidius University Annals: Economic Sciences Series
电子版ISSN:2393-3127
出版年度:2015
卷号:15
期号:1
语种:English
出版社:Ovidius University Press
摘要:The managerial decisions must be taken based on clear, concrete and usable information. The managerial activity involves correct and timely decision-making, this is only if the information based on which the managers act reflects the real activity of the company. This kind of information is provided by Lean Accounting, whose implementation within the company will increase the quality of the managerial decision. The article presents, in a comparative way, some situations where are emphasized the advantages of using Lean Accounting as basis for making decisions that lead to profit growth.