Raportarea managerială – premise a succesului în procesul decizional [Articol]

Abstract

An entity's performance is reflected in its results, the effectiveness being measured in relation to strategic and operational objectives. Nowadays, for a manager of any level of responsibility,the information obtained on the results of the short term economic and financial activity is not sufficient, and the data from the financial statements can no longer be used to immediately influence the results of the entity's activity in the desired direction. In order to answer more questions of the entity's top management, the management report comes up. In this article, the authors have proposed to highlight the need, importance and role of managerial reporting within an entity. At the same time, the present problems were highlighted. Also a study of the specialized literature on the notion of managerial reporting was provided. It was stated the place of the managerial reports in the management accounting, the stages of the organization of the managerial reporting system and the correlation of the managerial reports with the levels of management of the entity