Controlul de gestiune: între contabilitate şi strategiile manageriale

Bîrcă, Aliona

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Bîrcă, Aliona
dc.date.accessioned	2018-06-12T08:57:26Z
dc.date.available	2018-06-12T08:57:26Z
dc.date.issued	2017-09
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789/458
dc.description	Publicat 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.	en_US
dc.description.abstract	With 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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	management control system	en_US
dc.subject	strategic control	en_US
dc.subject	operational control	en_US
dc.subject	budget system	en_US
dc.title	Controlul de gestiune: între contabilitate şi strategiile manageriale	en_US
dc.type	Article	en_US