Raportarea managerială – suport de apreciere a activității entităților de producţie și a procesului de gestiune

Abstract

This article aims to highlight the importance of managerial reports in decision-making process, starting with the quality of managerial decisions. In this context, we believe that the relevance and usefulness of these largely depends on the manner and form of forwarding, delivery and presentation of accounting information. Information obtained through accounting tools should be generalized in various reports, which are indispensable in decision-making process and represents a final stage of managerial accounting. Another aspect of this publication consists in the presentation of organizational stages of managerial reporting system at production entities, also is presented the matrix model of needs in elaboration of managerial reports for sales activity in the production entities. JEL: M-41.