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Controllingul ca instrument de optimizare a deciziilor manageriale

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cris.sourceIdoai:irek.ase.md:123456789/1796
dc.creatorGrabarovschi, Ludmila
dc.creatorBejan, Ghenadie
dc.date2022-01-11T08:17:53Z
dc.date2022-01-11T08:17:53Z
dc.date2016-04
dc.date.accessioned2023-11-13T20:57:10Z
dc.date.available2023-11-13T20:57:10Z
dc.descriptionGRABAROVSCHI, Ludmila, BEJAN, Ghenadie. Controllingul ca instrument de optimizare a deciziilor manageriale. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 123-129. ISBN 978-9975-127-48-6.
dc.descriptionThe article examines various aspects of controlling as the main tool of optimization of managerial decisions. The authors assume that the controlling system, combining all the basic elements of organization and management of the entity's activity, contributes not only to overcome the current problems that the entity face, but also to improve the entity's performance. After analyzing the components of the controlling system and the role of managerial accounting in the management process, the authors conclude that the managerial accounting and the controlling, providing independent management tools, complement each other and provide the management of the entity with the necessary information for the decision taking process. The controlling system will be efficient if it provides managers with controlling tools and with the concrete possibility of applying in the activity of the entities. JEL: M 41, M11.
dc.formatapplication/pdf
dc.identifier978-9975-127-48-6.
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1796
dc.identifier.urihttps://cris.ase.md/handle/123456789/5279
dc.languageother
dc.publisherASEM
dc.subjectcontrolling
dc.subjectmanagement
dc.subjectcontabilitate managerială
dc.subjectdecizii
dc.subjectperformanţă
dc.titleControllingul ca instrument de optimizare a deciziilor manageriale
dc.typeArticle
dspace.entity.typePublication
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