CORELAŢII PRIVIND SISTEMUL INFORMAŢIONAL CONTABIL ŞI PROCESUL DECIZIONAL
Author(s): Elena Hlaciuc, Camelia Cătălina Mihalciuc
Correlation of accounting information system and decizion making proces
Published by: Editura Universităţii Vasile Goldiş
Keywords: informational system; decision-making process; accounting information; financial statements; decisional system.
Summary/Abstract: The interaction of the enterprise with the environment in which it acts (the economic environment, the sector of activity, the political, socio-cultural, geographical environment) and good perception of it play an important role in substantiation decisions. In this paper we tried to highlight the link between informational system and decision making, the information system being based on decision-making process, providing necessary and effective information to the managers. The objective of an accounting system is to provide financial information concerning the studied enterprise. This information concerns the financial situation and the performance of an enterprise and there is intended to the users to taking decisions. Accounting provides the necessary language to the transposition of an enterprise’s activity in a way that facilitates to the enterpriser the taking of economic decisions, as a bridge between the investor and enterprise’s activity and also the common language of the enterprisers. Thus, for taking decisions by the management team in order to achieve the objectives of the enterprises it is necessary to know exactly the situation of the enterprise, either compared to other companies that working in the same field or in relation to previous periods, this thing being possible through the accounting information.
- Issue Year: 19/2009
- Issue No: 2
- Page Range: 218-230
- Page Count: 13
- Language: Romanian