THE ROLE OF ACCOUNTING INFORMATION IN THE DECISIONAL SUPPORT OF THE MANAGERIAL TEAM
THE ROLE OF ACCOUNTING INFORMATION IN THE DECISIONAL SUPPORT OF THE MANAGERIAL TEAM

Summary/Abstract: The enterprises produce and use the accounting information grounding on the activity achieved. The gross form is transferred in the financial situations and then transformed into economic and financial indicators getting significant relevance for the users. In this context, it is important for the managers to use the accounting information as well as the indicators resulting from the systematic processing of the accounting information in order to support the adoption of efficient decisions for the better development of present and future works. The future economic perspectives of an organization are based on the whole vision the managers have, on the continuous relation to the general, regional, local dimension of the business they run. By the global approach versus the own organizational realities, the managerial team can settle new guidelines, new steps or new directions of approach of the implemented management policies.

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