CONTABILITATEA DE GESTIUNE, BUGETELE ŞI TABLOURILE DE BORD – INSTRUMENTE MODERNE ALE CONTROLULUI DE GESTIUNE
Management accounting, budgets and scoreboards - modern tools of the management control

Summary/Abstract: The work begins with the presentation of the management control concept that represents an important component of the internal control, organized on the level of strategic control, management control and operational control. As the result of the examination of many approaches written by some specialists, the author defines the management control as being a communication and information system, that exists in every function of the management that, despite the nature of the entities in which it functions, implies defining objectives, measuring the results, analyzing the deviations and making corrections. Furthermore, the management control is also approached from a smaller aspect and a technical one by studying the instruments used by the controllers. It is about the accounting management, the budgets and the board panels. All these instruments, meant to assure the realization of the objectives of the management control, are detailed presented in the work, with references and about the framework, and the way in which the accounting management is organized in Romania. Last but not least, formulating some final considerations, the author concludes that the work of management control is a core component of the organizational control and an essential factor in the operation and evolution of entities. To achieve its objectives, this type of control uses instruments that provide a system for planning short-term (yearly), an information system and a procedure for measuring performances. Regarding the management control functionality, the author emphasizes the necessity of applying the theoretical and practical conclusions of French, Anglo-Saxon and American systems, including those aiming at management control tools, and in our country.

• Details
• Contents