Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (May 2014)

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

  • BUŞAN GABRIELA ,
  • CIURLĂU LOREDANA

Journal volume & issue
Vol. 2, no. 2
pp. 157 – 162

Abstract

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Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

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