Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability …

, quantification of losses, estimate the work efficiency provides a solid basis for financial control. Knowledge of the costs is a … of management is ensuring control of the operations, processes, sectors, and not ultimately on costs. Although in … achieving the objectives of an organization compete more control systems (production control, quality control, etc.), the cost …

financial statements. An important stage in applying the substantive procedures is represented by auditing the internal control … from the point of view of its efficiency, because the discovery of disparities or errors in the tangible assets accounting …

interest consists in taking action to ensure effectiveness and efficiency, in equal measure for both economic entity, but also …

Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and … costing, to provide efficiency, simplicity, economy and provision. …

Environmental changes require a new management control, to give more power and confidence of all parties involved and a … transforming the management control, interference with the concept of business social responsibility and sustainable development …. The conclusions highlight the current transformations and perspectives of management control. …