文章基本信息

标题：Accounting Information in Analisys of Economic Activity and Decision Making System
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作者：Şerban Claudiu ; Simion Dalia ; Pătruţescu Monica 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The role of accounting information in the decision making is essential,especially thanks to its dual,the circuit processes information in a financial accounting and management accounting cycle. In this way,management uses the information to determine business strategy on the one hand,and to provide operational management on the other. Accounting area is not isolated but is covered by a complex system of links inside (productive and functional segments,their makers),and the outside (customers,banks,shareholders). By its action,accounting even lead to optimization of the decision,the corresponding allocation of resources. Destination information system of an economic entity is providing support and exploitation of the decision,setting the relationship between these two sides. Subsystems can be found in its composition dedicated to activities and information purposes aimed ultimately lead productive process,having as a common basis,the accounting information.
关键词：decision making process;information system;financial accounting;management accounting;information system of inventories.