Publication: Unele considerațiuni privind contabilitatea de gestiune strategică
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
MIHAILA, Svetlana, BRAD, Ecaterina. Unele considerațiuni privind contabilitatea de gestiune strategică. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 81-85. ISBN 978-9975-75-923-6.
In order to achieve the goals the entity seeks, it is primarily needed strategic information, and the main information source is accounting, implicitly strategic management accounting. Through the research, the authors have proposed to show the importance of strategic management accounting within the entity by presenting a series of definitions. At the same time, were established the functions of strategic management accounting, the objectives, the elements and the main tools for more efficient planning. JEL. M40
In order to achieve the goals the entity seeks, it is primarily needed strategic information, and the main information source is accounting, implicitly strategic management accounting. Through the research, the authors have proposed to show the importance of strategic management accounting within the entity by presenting a series of definitions. At the same time, were established the functions of strategic management accounting, the objectives, the elements and the main tools for more efficient planning. JEL. M40
Keywords
contabilitate de gestiune strategică, funcții, obiective, performanță