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Controlul de gestiune: între contabilitate şi strategiile manageriale

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cris.sourceIdoai:irek.ase.md:123456789/458
dc.creatorBîrcă, Aliona
dc.date2018-06-12T08:57:26Z
dc.date2018-06-12T08:57:26Z
dc.date2017-09
dc.date.accessioned2023-11-13T20:51:37Z
dc.date.available2023-11-13T20:51:37Z
dc.descriptionPublicat in: Conferinţa Ştiinţifică Internaţională "Competitivitatea şi inovarea în economia cunoaşterii", 22-23 septembrie 2017. - Chișinău, 2017. - Vol.1. - P. 24-31. - Bibliogr.: p.31 (15 tit.). E-ISBN 978-9975-75-893-2.
dc.descriptionWith an impressive number of current researches, management control is one of the most studied areas in the field, but the ideas promoted are different from one author to another. However, the main research question of this paper refers to the fact that the local public interest entities do not disclose any information related to the organization of the control in the annual management report. The lack of this information has led us to analyze its necessity from both the managerial and accounting point of view. The three levels of control of R. Antony were the starting point in this study, subsequently focusing on each stage. Strategic control, as the first stage of management control, has been studied in relation to the budgetary system and operational control from the financial and accounting perspective. JEL CLASSIFICATION: M10, M48
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789/458
dc.identifier.urihttps://cris.ase.md/handle/123456789/4472
dc.languageother
dc.publisherASEM
dc.subjectmanagement control system
dc.subjectstrategic control
dc.subjectoperational control
dc.subjectbudget system
dc.titleControlul de gestiune: între contabilitate şi strategiile manageriale
dc.typeArticle
dspace.entity.typePublication
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