Unele considerațiuni privind contabilitatea de gestiune strategică

Abstract

In order to achieve the goals the entity seeks, it is primarily needed strategic information, and the main information source is accounting, implicitly strategic management accounting. Through the research, the authors have proposed to show the importance of strategic management accounting within the entity by presenting a series of definitions. At the same time, were established the functions of strategic management accounting, the objectives, the elements and the main tools for more efficient planning. JEL. M40