Exigente pentru sistemul informational al firmelor în conditiile promovarii dezvoltarii durabile

Aurelian Virgil Baluta ()
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Aurelian Virgil Baluta: Universitatea Spiru Haret

No 2009/126, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: The present paper offers a series of exigencies required by the international system of companies under the conditions of promoting a lasting development. These exigencies are presented according to the following criteria: the classification of the resources used in the management of these processes, the international accounting system, the international managing system, the informational system related to marketing and commercial activity. The exigencies connected to the accounting informational system refer to the plan of accountancy and to the rules the accounts work, the content of the accounting reports and to the annual financial reports. The exigencies connected with the informational managerial system refer to the procedures of the annual inventory of the elements of assets and liabilities, to the calculation of prices, to the job specification of the hired personnel, as well as to the control system related to the lasting development. The exigencies connected with the informational system for marketing and commercial activity regard those groups of activities that bring about income, as well as to the categories of clients.

Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Keywords: lasting development; accounting informational system; managerial informational system (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2009-12-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_126

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