Ovidius University Annals: Economic Sciences Series (Sep 2022)
Study on the Organization and Implementation of the Internal Managerial Control System at the Level of Public Institutions
Abstract
The control itself has purpose and finality, permanently presenting an active role in the decisionmaking process, with implications on how the decision maker manages to choose the best option from the multitude of solutions, such as the trajectory followed to achieve the finality of the managerial act. The correct correlation between the management activity and the fulfillment of the objectives at the level of any organization cannot be achieved if an efficient internal managerial control system is not permanently implemented. This study is about the organization and implementation of the internal managerial control system at the level of public institutions and especially in the field of defense in Romania.