THE INTERDEPENDENCE FUNCTIONS OF MANAGERIAL ACCOUNTING

Management accounting, also called "analytical accounts" in France or "management accounting" in Romania is intended to serve as a tool in decision making by business managers. Managerial accounting and business use appropriate methods based on economic criteria and management, without taking into account the requirements imposed by legal or tax rules. Here we apply a single criterion - the usefulness of information for taking reasoned management decisions. A function of management accounting is management decision making, which involves selecting a course of action in some specific alternatives. Thus, based on the results, operative reports is reflected in their decisions to punish unfavorable activity and stimulate positive results.