The Financial Management Control (F.M.C) - the Managerial Tool for Information and Reporting on the Economic-Financial Activity of the Economic Entity. Application Features
Abstract
In the present study, the financial management control ( F.M.C ) it is debated from the perspective of the managerial tool for information and reporting on the economic-financial activity of the economic entity, including its application features. Planning issues were covered, the way of exercise, activity reporting to executive and non-executive management and its use of the information provided. Regarding reporting, it was also proposed to develop an easy-to-access application that allows quick information at any time, with increased accuracy generating both consolidated, and individualized on the value of economic-financial deviations, number of constant deficiencies, the stage of their remediation, disciplinary and administrative investigations, sanctions etc., these not being limiting.
References
Anthony R.N., Govindarajan V., 2007, Management Control Systems, 12th edition, Chicago.
Anthony R., Govindarajan V. and co, 2007, Management Control Systems, Chicago, Mc-Graw-Hill IRWIN.
Bouquin H., 2008, Comptabilite de gestion, Editura Dunod, Paris.
Bouquin H., 2008, Controle de gestion, Presses Universitaires de France, Paris.
Simons R., 1995, Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston.
Decision no. 1,151 of 27.11.2012 for the approval of the Methodological Norms regarding the way of organizing and exercising financial management control, issued by the Government of Romania, published
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Viorica (Iuga) Dindăreanu
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
