Business-financial decision making represent prime activity of top management. Growing complexity in the business … ,market and rapid technological change require fast and appropriate answer of top management. Confident and efficient system …

For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control …

German GAAP seems to be profitable for SME’s financial statement informative value and also for their competitiveness. Major …

finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity …

operations and activities of an organization to be able to substantiate and adopt management decision Information is an essential …

addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the … cash flows, that the management must take into account both the good informing of the information users through the … financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while …

Management accounting is an important part of the economic information system,with a key role in decision making …, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated … in most economic entities,there are entities in which professional accountants consider management accounting as optional …

The problem of costs is that they are an extremely complex variable of the company’s management, because of its … importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning …