| dc.contributor.author | DORU CÎRNU | |
| dc.contributor.author | DANIELA EMANUELA DĂNĂCICĂ | |
| dc.contributor.other | „CONSTANTIN BRANCUSI” UNIVERSITY OF TARGU JIU, ROMANIA | |
| dc.contributor.other | „CONSTANTIN BRANCUSI” UNIVERSITY OF TARGU JIU, ROMANIA | |
| dc.date.accessioned | 2016-02-16T14:20:44Z | |
| dc.date.available | 2025-10-02T03:54:46Z | |
| dc.date.issued | 01-12-2015 | |
| dc.identifier.issn | - | |
| dc.identifier.uri | http://www.utgjiu.ro/revista/ec/pdf/2015-Special%20ECOTREND/12_Cirnu,%20Danacica.pdf | |
| dc.description.abstract | In the world today the need for improvement the business management quality assumes significant change in
organization and mode of business management. Establishing of appropriate level, structure and authority of business
management depends in most cases on the size, number of employees, complexness of technological and business
process, market position and other factors. Development of a business requires decentralization of operative functions.
The decentralization of a business means the increase of operative activities control of greater number of managers in
such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not
sufficiently treated is a system of responsibility.
One of the aims of this research is also stimulation of more intensive activities on initiating the process of
accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and
motivation of professional accountants organization for quicker development of contemporary accounting principles
and standards in compliance with tendencies of the european environment.
The known experiences just point to the necessity of more complex perception of place and role of the management
accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in
creation of development and investment policy. Therefore, the system of accounting responsibility should eneble
monitoring and control of actual operational activities of each part of decentralized business.
The process of performance evaluation and accounting responsibility in a descentralized business organization
represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this
paper. | |
| dc.format | - | |
| dc.language.iso | EN | |
| dc.publisher | Academica Brâncuşi | |
| dc.relation.uri | ['https://www5.bahiana.edu.br/index.php/evidence', 'https://www5.bahiana.edu.br/index.php/evidence/about', 'https://www5.bahiana.edu.br/index.php/evidence/about/submissions#onlineSubmissions'] | |
| dc.rights | CC BY | |
| dc.subject | ['evidence-based medicine', 'medicine', 'critical thinking', 'evidence gaps', 'evidence-based practice', 'healthcare', 'Medicine', 'R', 'Medicine (General)', 'R5-920'] | |
| dc.subject.lcc | Commercial geography. Economic geography | |
| dc.title | ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION | |
| dc.type | Article | |
| dc.description.keywords | performance evaluation | |
| dc.description.keywords | business management | |
| dc.description.keywords | responsibility accounting | |
| dc.description.keywords | cost centers | |
| dc.description.keywords | profit centers | |
| dc.description.keywords | investments centers | |
| dc.description.pages | 84-88 | |
| dc.description.doi | - | |
| dc.title.journal | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie | |
| dc.identifier.e-issn | 1844-7007 | |
| dc.identifier.oai | oai:doaj.org/journal:41294b8a0ae34d7692336f6a0692979f | |
| dc.journal.info | Volume 1, Issue Special Issue ECO-TREND 2015 | |
