文章基本信息

标题：Improving the Financial Control – A Priority of Corporate Management Nowadays
本地全文：下载
作者：Lefter, Viorel ; Roman, Costantin ; Sendroiu, Cleopatra 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：4(509)
期号：4(509)
页码：29-36
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to preventing tendencies and phenomena that need corrective decisions. The control represents a form of improving the manner in which the patrimony is administrated, a form of organizing and conducting the activity of patrimonial units.
关键词：financial control; the methodology of financial control; the control system; control techniques.