MANAGEMENT ACCOUNTING AND ITS INFLUENCE ON THE STRATEGIC DECISIONS OF THE COMPANY

Authors
Alexandra - Delia BUGNARIU, Patrizia - Pamela POTHORA
Pages
53
Abstract

In order to survive in a competitive environment, managers are required to identify and understand the issues as a precondition of strategic changes. On the strength of this fact, management accounting represents a key role in strategic decision-making. The purpose of this research paper is to provide information regarding importance, evolution and current stage of management accounting. Furthermore, identifying the role of the information provided by the management accounting and the quality of this information to support the management decisions, constitute another objective related to this research. In order to achieve all the proposed targets, this research is based on the method of documenting and reviewing the specific bibliography, published at national and international level.

Keywords

management accounting, strategic decision, information

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