Controllingul ca instrument de optimizare a deciziilor manageriale

Abstract

The article examines various aspects of controlling as the main tool of optimization of managerial decisions. The authors assume that the controlling system, combining all the basic elements of organization and management of the entity's activity, contributes not only to overcome the current problems that the entity face, but also to improve the entity's performance. After analyzing the components of the controlling system and the role of managerial accounting in the management process, the authors conclude that the managerial accounting and the controlling, providing independent management tools, complement each other and provide the management of the entity with the necessary information for the decision taking process. The controlling system will be efficient if it provides managers with controlling tools and with the concrete possibility of applying in the activity of the entities. JEL: M 41, M11.