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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Alina Putan & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
  • Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:7
    as

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420121/07.pdf
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    References listed on IDEAS

    as
    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    2. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    3. 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 1-14.
    4. N. Lesca, 2011. "Introduction," Post-Print halshs-00640604, HAL.
    5. repec:vep:journl:y:2011:i:1:p:2-3 is not listed on IDEAS
    6. C. Dominguez-Pery, 2011. "Introduction," Post-Print halshs-00740570, HAL.
    7. H. Dewachter & R. Houssa & P.R. Kaltwasser, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(4), pages 378-382, December.
    8. repec:sen:rebelj:v:lvi:y:2011:i:2:p:106-110 is not listed on IDEAS
    9. L. Sleuwaegen, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(2), pages 106-110, June.
    10. repec:sen:rebelj:v:lvi:y:2011:i:4:p:378-382 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

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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 1-15.

    More about this item

    Keywords

    management control; strategy; decision.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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