Strategii şi politici de dezvoltare a contabilităţii manageriale: tendinţe şi perspective pentru entităţile din Republica Moldova [Articol]

Abstract

Prospects for the development of managerial accounting for entities in the Republic of Moldova, in accordance with new accounting regulations that will apply from January 1, 2015, translate into: setting a chart of accounts typical for managerial accounting; development and use of a system of management reports; identification of a method for calculating costs and implementing specific procedures and principles typical for cost calculation; implementing advanced accounting techniques for measuring the performance of the entity. In other words, managerial accounting information is the most important source, the "database" of decision-making management. Creating rational and effective informational systems for the management allows to approximate economic information in general, and the accounting one in particular, to the requirements of modern management, where improving decision making in situations of risk and uncertainty is the main aspect that will ensure sustainable economic growth.