'The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County '
| Autor: | Adela Breuer, Andra Manciu, Mihaela Lesconi Frumusanu |
|---|---|
| Rok vydání: | 2013 |
| Předmět: |
jel:M41
Economic information Impact factor business.industry Accounting information system Management accounting Key (cryptography) Accounting General Medicine Business Small and medium-sized enterprises Decision-making management accounting economic information system decision making management cost |
| Zdroj: | Annales Universitatis Apulensis Series Oeconomica. 2:355-366 |
| ISSN: | 2344-4975 1454-9409 |
| DOI: | 10.29302/oeconomica.2013.15.2.1 |
| Popis: | Management accounting is an important part of the economic information system, with a key role in decision making, whether we talk about small and medium enterprises or large companies. However, management accounting is superficially treated in most economic entities, there are entities in which professional accountants consider management accounting as optional, as shown in the survey performed in Caras Severin County, querying 50 economic entities from the three categories (microenterprises, SMEs and large companies) and processing the results in SPSS. |
| Databáze: | OpenAIRE |
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