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The appeal to the managerial accountancy, a present issue

Listed author(s):
  • Liana Anica Popa


    (Academy of Economic Studies, Bucharest)

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    Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'Union Européenne, la comptabilité de gestion, surnommée récemment “comptabilité manageriale”, est devenue une nécessité pour le pilotage efficient d'une organisation qui souhaite se maintenir compétitive. Cet article présente quelques considérations concernant l'évolution de la comptabilité de gestion et son rapport avec la comptabilité financière, le contrôle de gestion exercé dans une organisation, les activités d'audit et d'expertise comptable. Un processus décisionnel, déroulé dans de différents niveaux organisationnels - tactique, opérationnel et stratégique a besoin de se fonder sur des données concernant les coûts saisis et dans d'autres analyses pertinentes, provenues de l'intérieur de l'entreprise, fournies par une comptabilité de gestion qui doit répondre aux nécessités de s'informer signalées par les dirigeants de l'organisation.

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    Article provided by Academy of Economic Studies - Bucharest, Romania in its journal The AMFITEATRU ECONOMIC journal.

    Volume (Year): 6 (2004)
    Issue (Month): 16 (September)
    Pages: 75-79

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    Handle: RePEc:aes:amfeco:v:6:y:2004:i:16:p:75-79
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