Browsing by Author "Bogoi, Maria"

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    DIRECȚIILE PERFECȚIONĂRII CONTABILITĂȚII ÎN INSTITUȚIILE MEDICALE PRIVATE
    (CEP USM, 2024) Bogoi, Maria
    On the way management accounting is organized and some opinions regarding the improvement of management accounting in private medical institutions, a series of proposals can be made aimed at improving the methodology for calculating the cost per calculation object. The establishment without difficulties of some efficiency indicators of the economic unit’s activity based on production costs, the operative calculation of the unit’s final results, the establishment of the patrimony situation and the preparation and timely presentation of the annual financial statements.
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    The impact of cost information on managerial decisions
    (CEP USM, 2024-10-24) Luşmanschi, Galina; Bogoi, Maria; Moroşan-Dănilă, Lucia; Apetrii, Natalia
    The results of the enterprise’s activity depend on the continuous sequence of taken decisions, which have an effect on its activity. In the process of making managerial decisions, it is important to have information about costs, which leads to the choice of action courses in order to maximize profit. As an integral part of management accounting, cost accounting must provide operational and useful information in the decision- making process, starting with the composition of production costs and ending with the preparation of management reports.
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    PROCESUL DECIZIONAL BAZAT PE SISTEMUL INFORMAŢIONAL CONTABIL
    (CEP USM, 2024-11-07) Bogoi, Maria
    This paper aims to explore how the accounting information system contributes to the decision-making process within economic entities, highlighting both the benefits and challenges associated with its use. The decision-making process in an organization is essential for the achievement of strategic and operational objectives. The accounting information system (SIA) plays a central role in this process, providing essential data for decision-making. SIA collects, processes and stores financial and non-financial information, which is then used for performance analysis, planning and control. By generating accurate and relevant reports, SIA supports managers in assessing the current situation of the organization and formulating strategies based on concrete data. Thus, an effective SIA contributes directly to optimizing resources, improving performance and adapting to changes in the business environment.