INTEGRATION OF CONTROLLING IN THE GENERAL MANAGEMENT SYSTEM OF THE HORECA INDUSTRY
DOI:
https://doi.org/10.4316/rdt.32.553Keywords:
controlling, decision-making processes, accounting management system.Abstract
Under the double effect of competitive pressure and demand diversification, companies today feel the need to know their costs better. This is the only way to explain the current development of controlling and its privileged tool, analytical accounting ("management accounting" or "managerial accounting" in Anglo-Saxon), which no enterprise can do without if it wants to survive. The study carried out in the conceptual issue of controlling allowed us to identify its particularities as a useful tool for financial managers. In the research methodology we used as methods: documentation, comparison, synthesis.
Downloads
Additional Files
Published
Issue
Section
License
Revista de Turism: Studii si Cercetari in Turism (RDT) is an open access scholarly journal that allows free access to its content (articles, issues). RDT is available online to the readers without financial, legal, or technical barriers (no publication charges), based on the theory to keep an article's content intact. Authors can use Creative Commons licenses to specify usage rights of articles. Copyright of articles belong to authors.
This work is licensed under a Creative Commons Attribution License 4.0.
