PROCESUL DECIZIONAL BAZAT PE SISTEMUL INFORMAŢIONAL CONTABIL

Abstract

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.