Informaţia contabilităţii de gestiune – sursă fundamentală în analiza performanţei si dezvoltării durabile a entităţilor

Abstract

In this article the author enlarges upon the role and place of the managerial accounting data within the company's information system. In this regard, the author refers to the following aspects: the stages of the decision-making process, the objectives of the managerial accounting, the importance of the information on costs within the company's information system and in the decision-making process, the possibilities of using the cost data by different level management, the determinants for the proper selecton of the relevant KPIs. The author also traces out certain concepts of the key indicators system underlying the process of assessment of company's performance.