STRATEGIC MANAGERIAL ACCOUNTANCY – THE INFORMATIONAL RESOURCE FOR THE DEVELOPMENT OF MANAGERIAL DECISIONS

Mioara Florina Pantea, Lavinia Denisia Cuc, Ramona Lile

Abstract


The managerial accountancy comprises tools that are oriented towards the interior and exterior environment of the company and towards its future, and whose purpose is to monitor the strategy, to communicate it and to sustain the development of new strategies. A special category within the domain of strategic managerial accountancy is represented by the performance management system, which represents all the indicators coming from various resources and which sustain the necessity of creating value for partners. The strategic managerial accountancy comprises tools such as cost and budgeting calculation, as well as performance management.


Keywords


strategic management accounting; performance management system; managerial decisions

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References


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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