Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item CHARACTERISTICS OF THE ACCOUNTING DATA IN TERMS OF DECISION MAKING(CEP USM, 2022) Melnic, Georgeta; Lîsîi, AlionaThis article reveals the analysis of the importance of collecting accounting information of appropriate quality and usefulness in order to meet the needs of all its users. The characteristics of the accounting information that are needed to meet the requirements of different types of users were analyzed in order to optimize the intelligibility of the information and increase the benefits obtained by each user. Subsequently, it was evaluated how each factor and feature influences the accounting information obtained after its collection and processing, referring to the steps and actions that companies could take to improve the quality of accounting information. For the managers of the economic entities, the financialaccounting information system is the main tool for monitoring the achievement of its objectives.Item PROIECTAREA ŞI REPROIECTAREA SISTEMULUI DECIZIONAL ÎN ÎNTREPRINDERILE MODERNE(CEP USM, 2015) Mironov, SvetlanaImportanţa deosebităa deciziilor în ansamblul proceselor de management impune o permanenă perfecţionare a acestora. Pentru a elabora decizii de calitate, care să conducăla o eficienţă şi la o competitivitate sporită a întreprinderii, este necesar de a fi creatăo construcţie puternicăa sistemului decizional. În acest scop, în prezentul articol oferim metodologia proiectării şi reproiectării sistemului decizional, care este pe drept numit „sistemul nervos” al întreprinderii.