FINANCIAL-ACCOUNTING INFORMATION SYSTEMS – RATIO BETWEEN ACCOUNTING ORGANISATION SYSTEM AND INFORMATIC APPROACH
FINANCIAL-ACCOUNTING INFORMATION SYSTEMS – RATIO BETWEEN ACCOUNTING ORGANISATION SYSTEM AND INFORMATIC APPROACH

Summary/Abstract: Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy. The financial-accounting informatic system in any economic organisation has the role to show the data and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial-accounting data along with the related informatic system provide the information needed for three management functions: planning, control and evaluation.

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