Decizii organizatorice și strategice în contabiliatea managerială

Abstract

This research paper delves into the realm of operational and strategic decisions within managerial accounting. Operational decisions, integral to daily operations, ensure the efficient management of resources, while strategic decisions steer the long-term trajectory of an organization. In today's dynamic business landscape marked by rapid shifts and heightened competition, organizations face the dual challenge of addressing operational complexities and seizing strategic opportunities. This study explores the intricacies and ramifications of operational and strategic decisions in managerial accounting, aiming to offer insights that enhance decision-making processes within organizations. Through an examination of current practices and factors influencing decision-making, this research endeavors to contribute to the evolution and implementation of more effective strategies and practices in managerial accounting. Ultimately, it seeks to bolster organizational performance and competitiveness in an ever-evolving market environment. CZU: 657.31:005.53; JEL: M40; DOI: https://doi.org/10.53486/issc2024.51