The Financial Management Control (F.M.C)-The Managerial Tool for Information and Reporting on the Economico-Financial Activity of the Economic Entity. Application Features

Viorica (Iuga) Dindãreanu ()
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Viorica (Iuga) Dindãreanu: Valahia University Târgovi?te

Acta Universitatis Danubius. OEconomica, 2022, issue 18(5), 454-474

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.

Keywords: financial management control (F. M. C ); economic entity; managerial tool; exercise; reporting and capitalization of FMC shares (search for similar items in EconPapers)
Date: 2022
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