CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT

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Managerial accounting must be defined and analyzed as well as an integrated component in the decisionmaking process.Starting from this premise, we need to here clearly highlight the role and objectives of managerial accounting.The importance of managerial accounting is highlighted by the challange that economic entities have to respond, to develop and substantiate optimal decisions and know how to select new initiatives to refocus their own activity.

The important read more role played by managerial accounting and the calculation of costs in the decision-making process outlines the objectives of the research theme, objectives which, in order to be achived suppose the analyse of theoretical aspects existing in the national and international literature regarding to the organization of the management accounting and cost calculation.