Content area
Full Text
ABSTRACT
In order to determine the role of Managerial Accounting in a company's information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces:
- transformation;
- self-adjusting;
- synergy (the principle of totality).
Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plusvalue creation.
Keywords: managerial accounting, role, accounting system.
1. INTRODUCTION
The research of an entity in a systematic vision involves the following phases:
- establishing the system requirements and formalizing the stake in time and space
- the identification, analysis and evaluation of flow constraints
- identification and analysis of subsystems assembly
- ensuring value of the internal dynamics of each subsystem
- interdependence and coherence value of the functional system
- flow analysis results
- system control
- system pilotage
2. THE INFORMATIONAL SYSTEM AND THE ACCOUNTING WITHIN THE SYSTEM
In order to achieve the objectives of each entity, the accounting management is one of the main sources of information and data, presented in a performance report enabling decision making. The use of management accounting is very important for the management act because the external environment contributes to increase the interest in accounting information and data. These conclusions lead to information on resources, on human and material staff usage, market placing, the company place on the market compared to other companies on the competitive system.
In order to establish market selling prices according to the request and to achieve expected margins, the company has to build and use a knowledge of the cost of their products of their services and their workers.
3. MANAGEMENT ACCOUNTING - DEFINITION
In the specialized vocabulary, management accounting can also be found under the name of analytical accounting, managerial accounting, or internal management accounting. Under this aspect we believe that a diffrence should be made between management accounting and managerial accounting, because the first one is a component of the second. Management accounting should be viewed as a system that includes specific elements of general accounting, managerial accounting, managerial control and internal audit - all of this are pursuing the enterprise objectives and systemic evaluation , improving risk management, control and process management.
In a...