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Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy

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Author Info

  • Alina Putan

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Dan Ioan Topor

    (‘1 Decembrie 1918‘ University Alba Iulia Romania)

  • Maria Gheorghian

    (‘Valahia‘ University Targoviste Romania)

Registered author(s):

    Abstract

    The control shall provide to managers the information dynamic, real, preventive,which raises the value of conclusions and quality decisions. Control is a tool for knowingreality, and the possibility of identifying and preventing deficiencies and anomalies. Controlpenetrate the essence of the phenomenon, support managers in efficiently management,allows the notification of negative aspects when they manifest as a tendency, and comesoperatively for preventing and removing the causes that led to their.For the strategy to be implemented includes: preset order, a change of already existingprocedures, an involvement of all participants in the effective exercise of the entity and theregulatory and control instruments.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/07.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2012)
    Issue (Month): 14 ()
    Pages: 7

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    Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:7

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    Related research

    Keywords: management control; strategy; decision.;

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    References

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    1. H. Dewachter & R. Houssa & P.R. Kaltwasser, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(4), pages 378-382, December.
    2. repec:sen:rebelj:v:lvi:y:2011:i:2:p:106-110 is not listed on IDEAS
    3. repec:sen:rebelj:v:lvi:y:2011:i:4:p:378-382 is not listed on IDEAS
    4. repec:vep:journl:y:2011:i:1:p:2-3 is not listed on IDEAS
    5. Sorin Briciu, 2008. "Variable And Fixed Costs In Company Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 14.
    6. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    7. L. Sleuwaegen, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(2), pages 106-110, June.
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    Cited by:
    1. Cristina Bota-Avram & Paula Ramona Rachisan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 15.

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