Aspecte privind costurile si performanta intreprinderii
SOME ASPECTS REGARDING THE COSTS AND PERFORMANCE OF THE ENTERPRISE

Summary/Abstract: The managers of the enterprises need relevant information for the planning, substantiation, implementation and control of decision. An important source of information is the management accounting. In the conditions of the modern management, the determination of costs has new dimensions, contributing at taking decisions. Another way of obtaining the information necessary for the management is the performance report. This contains information regarding the system managed, presented in a synthetic and preestablished form. The performance report has some developments, such as: the piloting report, the performance report on processes or projects, the report of situations and balanced scorecard.

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