POSIBILITĂŢI DE PERFECŢIONARE A SISTEMULUI INFORMAŢIONAL FINACIAR-CONTABIL PRIN UTILIZAREA INDICATORILOR DE PILOTAJ ŞI A TABLOULUI DE BORD
POSSIBILITIES OF IMPROVING THE FINANCIAL-ACCOUNTING INFORMATION SYSTEM THROUGH THE USE OF THE DASHBOARD AND OF PILOTING INDICATORS

Summary/Abstract: Taking into consideration the conditions of market economy, practicing management in economic organizations stresses the importance of the complementarity between management, decision and the information system, the latter depending on the accuracy and reliability of the information provided by the financial-accounting system - basic components of the flows of information - which represent a necessity for both the internal and external users of the organization. The Financial Accounting Information System ensures the necessary information to substantiate decisions, giving all the data needed to reflect the degree of achieving objectives at certain times. The piloting indicators are identified in order to measure the degree of achieving the objectives therefore facilitating managerial decisions which would increase performance. At the same time they represent reports that allow comparing achievements with the objectives set in strategies or with other references. The piloting indicators regard activities and resources related to the product and they refer to a variable considered essential for achieving the success key-factor objective.Financial Accounting is the source of information for determining the position and the performance of the organization and Management Accounting is one of the most important sources of information about the detailed image of each activity. Considered a solution to the insufficiency of General Accounting regarding its ability to substantiate current decisions taken by managers, the Dashboard is both a piloting tool and a management tool in the organizational level. Whether if it appears in the shape of balanced scorecard, specialized or benchmarking, it is developed through rigorous methodology: determining the objectives which are to be quantified, establishing an action plan and identifying performance indicators.

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