文章基本信息

标题：Evaluation of Commercial Activity Efficiency Through the Prism of Additional Disclosure of Accounting Information
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作者：Ina MALECA ; Viorica FULGA
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2013
卷号：16
期号：1
页码：90-94
出版社：George Bacovia University from Bacau
摘要：The opportunity to meet the needs of users is co nstantly increasing. The financial and economic indicators do not give the required results and not only because the provided information is often out of date or inaccurate, to serve as a basis for decision -making; at the same time, managers in decision-making, often have other purposes and priorities of the business in addition to indicators of efficiency, profitability, profit, calculated on the basis of the financial statements. Thus, it is the role of accounting disclosure of economic and financial information to the meaning, which would not only limit in calculating the value of the well known indicators
关键词：accounting information; strategic information; management system; economic and ;financial indicators; additional reports