Controlul de gestiune: între contabilitate şi strategiile manageriale

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