ORGANIZAREA CONTABILITĂŢII MANAGERIALE: PROBLEME ŞI SOLUŢII

Ludmila GRABAROVSCHI Academia de Studii Economice a Moldovei

Rezumat

In the framework of economic informational system, the managerial accounting represents the main decisional tool, because it registers in a complex and analytical way the resources of an economic management, from the point of view of their size, position, structure and destination. At the same time, the accounting operates with a system of interdependent resources and procedures that involves the conditions and the movement of the economic resources, controlled by the enterprise, including the result of their changes. The goal of the present article is to study the methodological aspects – by considering the managerial accounting as a part of the entire management process; the informational aspects – by providing the information to the management process; the functional aspects – by practicing different functions of the managerial accounting; the technical and organizational aspects – by emerging from the efficient activity of the structural subdivisions of the enterprise, relying on the information analyzed, according to its objectives.