A decision is a judgment. It is a choice among alternatives. It is rarely a choice between good and bad. In the best case it is a choice between almost goog and probably bad. In the best case it is a choice between two action directions of which none can say it is closer than the other one of what is good. Our demarche is included on the line of granting the decision maker with the most important weapon, information. In this paper, I tried to emphasize those instruments that help the manager in carrying out the performance criteria in the conditions of global economy. The complexity of the economic activities in competitive conditions imposed by the market economy determines the growth of the role of the economic- financial information in taking decisions. The quality of the current decisions and those taken on long term and also the results predicted by the entity depend on the quality of information.

managerial accounting, decisional processes, information, control systems.