<abstract xmlns="http://www.w3.org/1999/xhtml"><p>As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that the management accounting system is involved in the internal management of the entity and provides vital information to managers in several interconnected areas: forecasting, cost calculation and analysis, coordination, decision-making, control, evaluation. Starting from the aspects that highlight the necessity and usefulness of management accounting information for management, through the selective research carried out on a sample of 301 entities, we aimed to analyze the opportunity of providing information through the management accounting system, with a series of conclusions based on the associations established.</p></abstract>

As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that the management accounting system is involved in the internal management of the entity and provides vital information to managers in several interconnected areas: forecasting, cost calculation and analysis, coordination, decision-making, control, evaluation. Starting from the aspects that highlight the necessity and usefulness of management accounting information for management, through the selective research carried out on a sample of 301 entities, we aimed to analyze the opportunity of providing information through the management accounting system, with a series of conclusions based on the associations established.

Management Accounting–Managerial Obligation or Need

”Nicolae Bălcescu” Land Forces Academy

Land Forces Academy Review

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Management Accounting\u2013Managerial Obligation or Need"}

As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating...

Management Accounting–Managerial Obligation or Need

Published Online: Feb 01, 2019

Page range: 282 - 287

DOI: https://doi.org/10.2478/raft-2018-0035

Keywords
management accounting, management, information, opportunity, cost

© 2018 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Management Accounting–Managerial Obligation or Need

Published Online: Feb 01, 2019

Page range: 282 - 287

DOI: https://doi.org/10.2478/raft-2018-0035

Keywordsmanagement accounting, management, information, opportunity, cost

© 2018 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
management accounting, management, information, opportunity, cost