Along with solving the public bookkeeping dilemma: CASH ACCOUNTING vs. ACCRUALS BASIS OF ACCOUNTING there is a drive for implementing elements of management accounting in order to track the velocity of the economic phenomenon and the judicious evaluation of the performance of public resource consumption. Therefore we proposed a set of indicators to measure the effect and appraise credibly the performance of public resource consumption that shape the public and private sector of the state (or the one of the administrative-territorial divisions). The eventuality of implementing a managerial system alongside with adopting the accrual accounting and the reasonable implementation of international accounting standards for the private sector will definitely lead to obtaining realistic financial standings.

public sector, private state sector, inventory, performance, indicator

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