文章基本信息

标题：Sistemul Informational Al Contabilitatii De Gestiune / The Informational System Of Management Accounting
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作者：Prof. univ. dr. Briciu Sorin - Universitatea „1 Decembrie 1918” Alba Iulia Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba Iulia
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The present paper work contains a few aspects about the informational system of management accounting. In the first part, there are presented information related to the following concepts: information, informational system, informational goods and informational resources. Then we discussed about the accounting as the most important supplier of economic information. The accounting piece of information is the accountancy’ end product.The accounting informational system has two components: the financial accounting and the management accounting. We were interested about the second component.
关键词：informational system; management accounting; accounting informational system.