MANAGEMENT CONTROL SYSTEMS'CONCEPTUAL DEFINITIONS

Ludmila FRUMUSACHI Academia de Studii Economice din Moldova

Аннотация

Given the thematic significance of the subject matter, we decided to carry out an analysis of the various theoretical concepts of national and international management control. Given the internationalization of the world, the Republic of Moldova has also undergone through changes at the social, political and economic levels. As a consequence of all such transformations, the subject of the management control has emerged as a vital necessity for multinationals. Hence, this perfectly explains the purpose and objectives of the current publication. In this context, we aimed to define the characteristics of the integrated management control concept, as well as to review its particularities. At the same time, we considered it appropriate to review and evaluate management control assessment tools in order to remove certain ambiguities. Keywords: management control, decision making, management accounting, management process.