We presented in this work the way in which the information furnished by the financial-accounting information system is used in the decision making process of the management of the operators of communitarian services from public utilities. Also, the implications of the accounting information in...

After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link...

Management process is a continuous activity that requires the achievement of the essential objectives of the entity. This involves knowing and understanding how should be implemented major functions of management to ensure the desired performance. Accounting, as part of the management process,...