{"id":8622,"date":"2024-11-06T12:15:26","date_gmt":"2024-11-06T12:15:26","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=8622"},"modified":"2024-11-19T11:40:51","modified_gmt":"2024-11-19T11:40:51","slug":"content-and-importance-of-managerial-accounting-policies-in-the-decision-making-process","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2024\/11\/06\/content-and-importance-of-managerial-accounting-policies-in-the-decision-making-process\/","title":{"rendered":"CONTENT AND IMPORTANCE OF MANAGERIAL ACCOUNTING POLICIES IN THE DECISION-MAKING PROCESS"},"content":{"rendered":"
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Authors: Iuliana \u021augulschi, Natalia Curag\u0103u, Rodica Cu\u0219m\u0103uns\u0103<\/p>

Vol. 9 \u2022 No. 17 \u2022 2024<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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At the present moment, the entities are operating under conditions of tough competition, which imposes the need to organize a viable management accounting system. Currently, in most of the entities in the Republic of Moldova, managerial accounting is not kept or only unreliable attempts are made to organize it. The created situation can be explained by the lack of a basis and some methodological recommendations regarding its organization. In this context, it is proposed to develop at entity level a managerial accounting policy that would include three key compartments: organizational, technical and methodological.
The article proposes the basic elements that must be included in each of its compartments. As a result, the managerial accounting policies will help to ensure the efficient management of financial resources by internally regulating the principles, methods and procedures used to record, report and analyze accounting information needed by management in the decision-making process.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Keywords:<\/strong> managerial accounting, managerial accounting policies, management control, internal regulations, basic elements, basic compartments, decision-making process.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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JEL Classification:<\/strong> M40, M41.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOI: <\/strong>10.55654\/JFS.2024.9.17.11<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Authors: Iuliana \u021augulschi, Natalia Curag\u0103u, Rodica Cu\u0219m\u0103uns\u0103 Vol. 9 \u2022 No. 17 \u2022 2024 View abstract PDF View article PDF Abstract At the present moment, the entities are operating under conditions of tough competition, which imposes the need to organize a viable management accounting system. Currently, in most of the entities in the Republic of …<\/p>\n

CONTENT AND IMPORTANCE OF MANAGERIAL ACCOUNTING POLICIES IN THE DECISION-MAKING PROCESS<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[184],"tags":[],"yoast_head":"CONTENT AND IMPORTANCE OF MANAGERIAL ACCOUNTING POLICIES IN THE DECISION-MAKING PROCESS - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2024\/11\/06\/content-and-importance-of-managerial-accounting-policies-in-the-decision-making-process\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CONTENT AND IMPORTANCE OF MANAGERIAL ACCOUNTING POLICIES IN THE DECISION-MAKING PROCESS - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Iuliana \u021augulschi, Natalia Curag\u0103u, Rodica Cu\u0219m\u0103uns\u0103 Vol. 9 \u2022 No. 17 \u2022 2024 View abstract PDF View article PDF Abstract At the present moment, the entities are operating under conditions of tough competition, which imposes the need to organize a viable management accounting system. 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