| Autor: |
Sîrbulescu, Claudia, Chirilă, Mariana, Chirilă, D., Feher, Andrea, Pîrvulescu, Luminița |
| Předmět: |
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| Zdroj: |
Scientific Papers: Animal Science & Biotechnologies / Lucrari Stiintifice: Zootehnie si Biotehnologii; 2022, Vol. 55 Issue 1, p256-260, 5p |
| Abstrakt: |
In order to be able to make informed decisions, the managers of the economic entity must know in detail and at all times the real situation of the patrimony. The quality of financial accounting information is closely linked to the possibility of evaluating and knowing how to centralize and collect it. Evaluation is the operation of appreciating, establishing value, price, number, calculating, counting, etc. Valuation is a process of the accounting method without which it would not be possible to achieve its objective. The evaluation is used to express the value of the existence and movement of the patrimonial elements. The exact knowledge of the volume and structure of the patrimonial elements can ensure at any moment, the obtaining of the information necessary for the decision-making by the managers of the patrimonial entities. The competitiveness of economic entities is largely influenced by the quality of the decisions necessary to carry out the economic activity that are taken by their management. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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