INSTRUMENTE CONTABILE UTILE PROCESELOR MANAGERIALE
MANAGERIAL ACCOUNTING PROCESSES USEFUL TOOLS

Summary/Abstract: Accounting has become a universal economic language, an instrument that presents/delivers useful economic information for decision making process related to the economic organizations. Obtaining the accounting information involves observing the economic entity and its specific activities, processing the data with the support of the specific accounting system language and instruments in order to satisfy the needs of the users. Creating and using the accounting information represent informational activities specific to this domain and means creating, collecting, saving, transforming and delivering the information. For this purpose, there are different operations, namely registration and calculation, analyzing and interpretations, grouping and using different information in decision making process.

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