MINISTERUL EDUCAIEI, CERCETRII, TINERETULUI I SPORTULUI

UNIVERSITATEA VALAHIA DIN TRGOVITE FACULTATEA DE TIINE ECONOMICE Domeniul: Contabilitate

REZUMAT TEZ DE DOCTORAT

CONVERGENE NTRE CONTABILITATEA FINANCIAR I DE GESTIUNE I IMPACTUL ASUPRA CALITII DECIZIEI MANAGERIALE

Conductor tiinific Prof. univ. dr. tefan POPA Doctorand Mariana DUMITRU (BOBOCEA)

Trgovite 2012
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CUPRINSUL REZUMATULUI

1. Cuprinsul tezei de doctorat 2. Interesul temei de cercetare 3. Actualitatea temei de cercetare i gradul de studiere al acesteia 4. Problematica cercettrii 5. Ipotezele de cercetare 6. Metodologia cercetrii 7. Cmpul de investigaie 8. Expunere succint a structurii i coninutului tezei 9. Contribuii personale 10. Concluziile tezei 11. Limitele studiului i sugestii pentru o cercetare viitoare 12. Referine bibliografice 13. Curriculum vitae 14. Diseminarea rezultatelor cercetrii

1. Cuprinsul tezei de doctorat Lista Figurilor......................................................................................................6 Lista Tabelelor.....................................................................................................8 Lista Abrevierilor..............................................................................................12 INTRODUCERE - PROBLEMATICA, IPOTEZELE I METODOLOGIA CERCETRII...................................................................13 CAPITOLUL I ORGANIZAIE, INFORMAIE I CALITATE..............24
1.1. Organizaia: cadrul de manifestare al contabilitii financiare i de gestiune..............24 1.1.1. Organizaia: funciuni i funcii manageriale...................................................24 1.1.2. nvarea i inteligena organizaional...........................................................29 1.2. Informaia : factor i instrument n planificarea i conducera entitii........................33 1.2.1. Informaia, factor de influen a sistemului financiar- contabil......................33 1.2.1.1. Informaia din sistemul economic....................................................33 1.2.1.2. Informaia din sistemul juridic i fiscal............................................41 1.2.1.3 Informaia din sistemul de finanare.................................................43 1.2.2. Sistemul informaional contabil .....................................................................43 1.2.3. Circuitele informaionale specifice operaiunilor contabile............................44 1.3. Calitatea informaiei contabile i implicaiile acesteia n luarea deciziilor.................45 1.3.1 . Gestiunea calitii informaiei contabile........................................................45 1.3.2 . Atestarea calitii informaiei contabile.........................................................47 1.3.3 . Normalizarea i certificarea conturilor..........................................................48 1.3.4 . Urmrirea calitii informaiei contabile........................................................50 1.3.5 . Caracteristici calitative ale informaiei coninute n situaiile financiare......51 1.3.6 . Limitele calitii informaiei contabile...........................................................53 1.3.7. Normele de referin calitatea informaiei n contabilitatea financiar i contabilitatea de gestiune...............................................................................55 1.3.8. Cuantificarea calitii informaiei contabile....................................................58 1.4. Concluzii preliminare..........68

CAPITOLUL II CONTABILITATEA INTEGRAT CONVERGENE NTRE CONTABILITATEA FINANCIAR I DE GESTIUNE...............72

2.1. Concepte privind contabilitatea de gestiune...............................................................72 2.1.1. Cadrul conceptual al contabilitii de gestiune...............................................73 2.1.1.1. Concepte legate de funcie...............................................................75 2.1.1.2. Concepte legate de utilitatea rezultatelor.........................................76 2.1.1.3. Concepte legate de procese i tehnici..............................................77 2.1.1.4. Concepte legate de capacitile funciilor........................................78 2.1.1.5. Utilizarea cadrului conceptual.........................................................79 2.2. Obiectivele i organizarea contabilitii de gestiune......................................................82 2.3. Contabilitatea integrat necesitatea integrrii i procesrii informaiei...................85 2.3.1. Prezentarea conceptului de contabilitate integrat.........................................85 2.3.2. Necesitatea unui sistem de contabiliate integrat..........................................87 2.4. Evoluia i transformarea contabilitii de gestiune...................................................93 2.5. Contabilitatea de gestiune i poziionarea strategic a entitii.................................96 2.6. Contabilitatea de gestiune n procesul decizional....................................................106 2.7. Concluzii preliminare................................................................................................109

CAPITOLUL III PROIECTAREA I GESTIONAREA PERFORMANEI ENTITII ECONOMICE...........................................................................112

3.1. Mecanismul bugetar al entitii economice..............................................................112 3.1.1. Bugetul Instrument de planificare financiar.............................................112 3.1.2. Tehnici de elaborare a bugetelor i intercondiionarea acestora...................116 3.1.3. Sistemul de bugete al entitii.......................................................................121 3.2. Instumente de msurare a performanei....................................................................128 3.2.1. Tabloul de bord aspecte privind elaborarea.............................................. 128 3.2.2. Tabloul de bord cu orientare strategic.........................................................129 3.2.3. Tabloul de bord echilibrat.............................................................................130 3.3. Benchmarking...........................................................................................................133 3.4. Concluzii preliminare................................................................................................140

CAPITOLUL IV PREURI, CHELTUIELI I COSTURI- ELEMENTE DE LEGTUR ALE CONTABILITII INTERNE..............................141

4.1. Contabilitatea cu dublu circuit..................................................................................141 4.2. Contabilitatea financiar, contabilitatea de gestiune i calculaia costurilor............143 5

4.2.1. Costuri i preuri influena reciproc asupra deciziilor..............................145 4.2.1.1. Baza de formare a preurilor..........................................................145 4.2.1.2. Funciile i structura preurilor.......................................................147 4.2.1.3. Rolul preurilor de cesiune intern n activitatea decizional....148 4.2.1.4. Elemente constitutive ale costurilor.......152 4.2.1.5. Costurile n procesul decisional.............153 4.3. Contabilitatea de gestiune i centrele de responsabilitate.........................................153 4.4. Caracteristicile generale centrelor de responsabilitate..............................................153 4.4.1. Centrele de costuri........................................................................................155 4.4.1.1. Centrele de costuri prestabilite ......................................................155 4.4.1.2. Centrele de costuri fixe i variabile................................................156 4.4.2. Centrele de costuri de exploatare, auxiliare i n afara exploatrii...............157 4.4.3. Centrele de profit..........................................................................................157 4.4.4. Centrele de investiii......................................................................................159 4.5. Contabilitatea costurilor de producie.......................................................................161 4.5.1. Metoda de calculaie a costurilor pe baz de activiti.................................162 4.5.1.1. Calculul costurilor prin metoda ABC............................................167 4.5.2. Metoda de calculaie a costurilor int..........................................................169 4.5.2.1. Calculul costurilor prin metoda costului int................................172 4.6. Concluzii preliminare................................................................................................175

Capitolul V CONTROLLING SISTEM EFICIENT DE CRETERE A CALITII DECIZIEI MANAGERIALE..184

5.1. Controlling delimitri conceptuale........177

5.1.1. Conceptul de controlling i controller n literatura de specialitate...177

5.1.2. Locul i rolul controllerului n cadrul entitii economice............................179 5.1.3. Elementele i sarcinile sistemului de controlling..........................................180 5.2. Contabilitatea- instrument primar de informare n controlling.........184 5.2.1. Instrumentele sistemului de controling ....184 5.3. Aplicarea instrumentelor de controlling pentru adoptarea unor decizii eficiente.....187 5.3.1. Decizii de investitii.......................................................................................187 5.3.2. Decizii privind producia..............................................................................190 5.3.3. Decizia de finanare......................................................................................192 5.3.4. Diagrama indicatorilor controllingului aplicabili n procesul decizional.....194

5.4. Controling i asistena computerizat n contabilitate i reporting.......195 5.5. Concluzii preliminare................................................................................................198

CAPITOLUL VI STUDIU EMPIRIC PRIVIND CONVERGENA CONTABILITII FINANCIARE I DE GESTIUNE I IMPACTUL ASUPRA CALITII DECIZIEI MANAGERIALE.................................200
6.1. Studiu empiric privind convergena contabilitii financiare i de gestiune i impactul informaiilor obinute asupra calitii deciziei manageriale n cadrul societilor comerciale din judeele Prahova, Dmbovia, Buzu..............................................200 6.1.1. Aspecte introductive privind studiul realizat........200 6.1.1.1. Formularea ipotezelor cercetrii in functie de obiective200 6.1.1.2. Metodologia cercetrii...................................................................201 6.1.1.3. Prelucrarea i analiza datelor.........................................................203 6.2. Analiza rezultatelor si corelatiilor intre variabilele definite.....................................206 6.2.1. Prezentarea i analiza descriptiv a aspectelor generale................................206 6.2.2. Importana informaiilor furnizate de costuri n luarea deciziilor de cretere a performanelor firmei..................................................................................211 6.2.3. Gradul de utilizare a instrumentelor i informaiei contabile oferite de contabilitatea de gestiune i contabilitatea financiar n procesul decizional.......................................................................................................239 6.2.4. Analiza efectelor deciziilor, luate ca urmare a utilizrii instrumentelor contabilitii financiare i de gestiune, asupra performanelor firmei...........255 6.2.5. Impactul crizei economice asupra activitii societilor comerciale...........264 6.2.6. Punctul de convergen ntre cele dou tipuri de informaie contabil i necesitatea punerii in echivalen a informaiilor oferite de convergena lor..................................................................................................................266 6.3. Verificarea ipotezelor................................................................................................276 6.4. Concluzii pariale......................................................................................................281

CONCLUZII, CONTRIBUII PERSONALE, DIRECII VIITOARE DE CERCETARE..................................................................................................284 CHESTIONAR....291 BIBLIOGRAFIE.297

2. Interesul temei de cercetare

Detectarea convergenelor dintre contabilitatea extern i contabilitatea intern strnete dezbateri pe scar tot mai larg atunci cnd se pune problema integrrii informaiilor oferite de cele dou tipuri de contabiliti i utilizarea lor eficient n context decizional. Cercetarea de fa dorete s accentueze necesitatea utilizrii informaiilor integrate oferite de contabilitatea de gestiune i cea financiar astfel nct, utilizatorii acestor informaii, managerii, s poat s ia contact cu profunzimea fireasc a potenialelor investiii, avnd asigurat posibilitatea lurii unor decizii n cunotin de cauz. Informaia contabil, n forma ei evoluat, transform elementul cognitiv, prelucrnd sistematic rapoartele unui proces productiv, transformndu-le ntr-un mesaj cifric, semnificativ al rezultatelor. Din antichitate pn n zilele noastre contabilitatea a avut ca principal manifestare activitatea unor profesioniti recunoscui prin competena de a produce, explora i autentifica date economice cuantificate, prezentate conform conveniilor normalizate. Profesionistul contabil respectnd normele profesionale, pentru ameliorarea informaiilor contabile, parcurge un traseu ciclic i determinant n obinerea, filtrarea, msurarea i expunerea acestei informaii. Astfel informaia contabil devine obiect de prelucrare att al contabilitii financiare ct i al contabilitii de gestiune, determinante fiind urmtoarele repere: reguli, scheme, rapoarte necesare cadrului decizional, utilizate n elaborarea celor mai bune decizii ; perfecionarea, supravegherea mijloacelor informatice, prevznd filtre de control i coerena informaiilor difuzate de diferitele sisteme operaionale; necesitatea extragerii unor rapoarte de sintez necesare utilizatorilor interni i externi, supraveghind cursul vieii operaionale cu scopul de a valida post-factum fluxurile curente de informaii; Calitatea informaiei contabile, determinat de pertinena, corectitudinea i fiabilitatea ei, puse la dispoziia utilizatorilor rezult din acte contabile care sunt integrate procesului de producie al acestor informaii. Cu ct satisface anumite caracteristici prestabilite, informaia contabil devine mai credibil. Funcia contabil a oricrei entiti se ngrijete ca informaia contabil s respecte norme general acceptate n profund concordan cu deontologia profesional. Informaia contabil are calitatea de imagine fidel definit printr-o aplicare corect a conveniilor contabile ale realitii economice. 8

Apropierea sistemelor contabile marcat de internaionalizarea pieelor i globalizare, de activitatea entitilor economice, prin creterea investiiei internaionale directe, va determina tot mai mult uniformizarea informaiei contabile. Necesitatea acestei apropieri deriv din nevoia investitorilor internaionali, care doresc s poat compara, ntr-un mod natural, firesc, corect dup criterii echivalente, zonele de oportunitate ale plasrii capitalului. Fie la nivel naional, fie la cel internaional, regulile contabile nu rezult, n principal, dintr-o savant elaborare tiinific. Nu putem dect s aprobm ceea ce scrie un practician i universitar totodat: Elaborarea regulilor contabile este un proces politico-strategic complex n care fiecare parte i apr interesele1. Toate performanele propuse de specialitii n domeniu ar putea pune n dificultate contabilii sau managerii care urmresc avantajul fa de concuren. Apare tendina de a se apela la consultani, care au un produs de vndut, produs ce reflect nelegerea lor asupra avantajelor i dificultilor pe care le prezint metodele oferite. efii contabilii sunt pui n aceste condiii s ia asupra lor i sarcina poziionrii strategice, nu numai activitatea de contabilizare a tranzaciilor. Perfecionarea semnificativ, continu, a contabilitii poziionrii strategice a firmei are n vedere i un proces de exploatare a limitelor sale reale i a mijloacelor de creare a unui program extins de cercetare pentru universitile din domeniu, accentul trebuie pus pe elementele calitative i nu pe cele cantitative. Pentru client, valoarea reprezint un element important n gestiunea calitii. Din aceast perspectiv, poate fi abordat noiunea de calitate, inclusiv mijloacele utilizate pentru monitorizarea acesteia. Controlul de gestiune determin structurarea, sintetizarea informaiei contabile i raionalismului economic, astfel c valorificarea informaiei contabile la cote nalte recunoate acesteia caracterul inepuizabil. Putem spune c, o form superioar de colectare i structurare a prelucrat i analizat consecvent conduce la definirea inteligenei economice. Pentru aceasta este necesar utilizarea unor programe specializate i a unor sisteme de control care s fac posibil obinerea unor indicatori semnificativi. Nu cantitatea informaiilor determin valoarea lor, ci faptul de a dispune de ele naintea concurenilor. informaiei,

Boussard, D., Comunicare la al doilea seminar de cercetare al Asociaiei Franceze de Contabilitate, Grenoble, ianuarie 1981.

Considerm c toate aceste provocri, constituie un motiv ntemeiat, pentru oricare cercettor pasionat de domeniul contabilitii, care utilizeaz mai ales informaia brut din activitatea practic, s caute punctele de convergen ale diferitelor sale forme de manifestare, cautnd rspunsul teoretic i practic.

3. Actualitatea temei de cercetare i gradul de studiere a acesteia

Evoluia greoaie a sistemului contabil din Romnia, faptul c pn n anul 2003 nu apare din punct de vedere legislativ nici un document care s specifice n mod clar cum se organizeaz i cum se conduce contabilitatea de gestiune a fcut ca informaiile oferite de aceasta s fie aproape nesemnificative. Ordinul Ministrului Finanelor Publice nr. 1826/2003 pentru aprobarea Precizrilor referitoare la organizarea i conducerea contabilitii de gestiune, aduce lmuriri privind modalitatea organizrii contabilitii de gestiune i precizeaz trei posibiliti, entitile economice avnd libertatea de a alege pe oricare din aceasta. Aceste trei posibiliti sunt : conducerea contabilitatii de gestiune utiliznd conturi specifice, fie prin dezvoltarea conturilor din contabilitatea financiar sau ntocmind o eviden tehnico operativ proprie. Nici una din aceste posibiliti nu este detaliat, astfel c, entitile economice pot considera organizarea acesteia ca un sistem autonom, desprins de contabilitatea finaciar, impus, lsnd s se neleag c nu este obligatorie ntocmirea unei astfel de evidene, mai mult nu se prevd sanciuni pentru nentocmirea ei. Cu toate acestea deschiderea pieei autohtone pentru capitalul occidental, abundena de companii straine mijlocii i mari n circuitul economic romnesc, necesitatea omogenizrii informaiilor la nivelul Uniunii Europene i nu numai, fac ca, cercetarea n domeniul convergenei celor dou contabiliti, msurarea impactului informaiilor oferite de acest mecanism sa fie unul de interes major. Interesul cercettorului n activitatea practic este unul esenial, deoarece n calitate de furnizor de informaie contabil procesat trebuie s asigure clientului su cea mai bun soluie la nevoile privind luarea deciziilor, s rspund concret la ntrebri privind organizarea sectorului de eviden gestionar operativ i financiar. Acestea sunt cteva motive pentru care s-a dezvoltat teza de doctorat cu titlul Convergene ntre contabilitatea financiar i de gestiune i impactul asupra calitii deciziei manageriale.

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Elaborat cu mijloacele specifice cercetrii tiinifice, teoretice i practice, prin intermediul celor ase capitole abordate n cadrul acestei lucrri, propunem s accentum cele mai importante aspecte referitoare la punctele de convergen dintre cele dou tipuri de contabiliti i mai ales s oferim o imagine clar a conceptului de controlling referitoare la calitatea deciziei manageriale.

4. Problematica cercetrii
Necesitatea obinerii de informaii clare i concise n timp real privind evoluia unei entiti economice, care s fie util factorilor decideni ne-a condus la ncercarea de a identifica, studia i dezvolta, care sunt punctele de convergen dintre cele dou tipuri de contabiliti i n ce manier putem s rezolvm problema punerii lor ntr-un circuit operabil, eficient i mai ales puin costisitor. Tema de cercetare ncearc s gseasc rspuns la urmtoarele ntrebri: A) Poate coexista contabilitatea finaciar ntr-un sistem integrat cu contabilitatea managerial i care este rolul acestei convergene n definirea deciziei manageriale? Beneficiarii rezultatelor cercetrilor astfel obinute sunt: (1) Managerii rspunsul la aceast ntrebare se concretizeaz prin aducerea de clarificri i mbuntiri ale practicilor existente. n acest demers se obin rezultate i soluii pertinente pentru rezolvarea problemelor de calitate a deciziilor luate (2) Profesionitii contabili - care n dorina lor de a oferii soluii concrete i complete clienilor lor vor apela la rezultatele acestui demers; menionm deasemenea interesul acestora i necesitatea de a se perfeciona continuu. (3) nvmntul - utiliznd rezultatele cercetrilor pentru a nelege mai bine metodele, fenomenele i teoriile moderne care s corespund necesitilor managementului performant. B) Care este gradul de nelegere i aplicare al acestui mecanism la momentul actual n cadrul entitilor economice romneti ? Rspunsul la aceast ntrebare este menit s scoat n eviden necesitatea ca factorii de decizie dar i profesionitii contabili s ia n calcul organizarea pe baze tiinifice i integrate a contabilitii entitilor pe care le administreaz, astfel nct eficiena deciziilor pe care le vor adopta s fie maxim.

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5. Ipotezele de cercetare
Baza informaional a cercetrii din cadrul acestei lucrri a reprezentat-o un studiu empiric bazat pe anchet, realizat cu ajutorul unui chestionar, adresat managementului societilor comerciale din judeele Prahova, Buzu i Dmbovia. Chestionarul ntocmit cuprinde 31 de ntrebri cu variante prestabilite de rspuns i a fost elaborat innd cont de cerinele de form i coninut, mod de exprimare, reguli de formulare a ntrebrilor impuse, astfel nct ntrebrile s fie precise i uor de neles de toi subiecii chestionai, respectiv datele colectate s fie rspunsuri valabile i fidele. Principalele ipoteze care s-au aflat la baza demersului cercetrii au fost urmtoarele: I1. Nu toate entitile economice au organizat contabilitatea de gestiune. I2. Nu toate entitile economice utilizeaz bugetele pentru planificarea i controlul activitii. I3. Instrumentele contabilitii financiare i de gestiune conduc n majoritatea cazurilor la decizii calitative? I4. Informaia provenit din utilizarea relaiei pre-cheltuial-cost este utilizat frecvent n procesul decizional? I5. Managerii cunosc i utilizeaz instrumentele conceptului de controlling n activitatea decizional ? I6. Este entitatea economic dispus s mbunteasc integrarea contabilitii financiare cu contabilitatea de gestiune? Cum vede rezolvarea acestei probleme?

Pe lng verificarea acestor ipoteze, ne-am propus cunoaterea gradului de satisfacie al managerilor ca urmare a utilizrii relaiei pre-cheltuial-cost n procesul decizional, aflarea naturii aciunilor care determin mbuntirea integrrii contabilitii financiare cu contabilitatea de gestiune i ce instrumente ale conceptului de controlling sunt utilizate n activitatea decizional.

6. Metodologia cercetrii
Metodele de cercetare utilizate n cadrul acestui demers tiinific sunt: analiza documentelor, metoda comparativ, chestionarul. observaia participativ i neparticipativ i

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Putem observa c metodele de cercetare enumerate reprezint o mbinare a metodelor longitudinale cu cele transversale, acestea fiind utilizate pentru a pune bazele unei cercetri descriptive, fundamentnd la nivel teoretic i conceptual aspecte privind contabilitatea managerial, calculaia costurilor, metode de calculaie a costurilor, modaliti de valorificare a informaiilor i utilitatea acestora n procesul decizional, pentru a trece apoi la cercetrile empirice, studiind comportamentul organizaiilor, la nivel naional, prin prisma practicilor, a metodelor de calculaie i instrumentelor de gestiune utilizate, pentru a rspunde temei de interes abordate. Pornind de la teorie pentru a ajunge la practic, face ca prezenta cercetare s fie ncadrat n categoria cercetrilor care se bazeaz pe abordri de tip deductiv dar care trece apoi spre abordri de tip inductiv datorit transpunerii teoretice i conceptuale a aspectelor practice identificate. Sursele informaionale utilizate pentru realizarea prezentei cercetri nsumeaz: cri de specialitate, naionale sau internaionale; articole de specialitate publicate n reviste de renume, recunoscute la nivel naional sau internaional; acte legislative; reglementri ale organismelor profesionale naionale i internaionale; studii i cercetri realizate de diferite organisme profesionale. Elementele definitorii ale acestei cercetri sunt: a) Scopul cercetrii Scopul lucrrii de cercetare este acela de a identifica care sunt elementele de convergen ale contabilitii financiare i de gestiune i impactul informaiilor astfel obinute asupra calitii deciziei manageriale, referitor la aceasta dorim s cunoatem care este stadiul actual al acestei convergene la nivelul managementului autohton. b) Obiectivele cercetrii n legtur cu importana i actualitatea temei cercetate, pentru a rspunde ipotezelor de cercetare n concordan cu necesitile actuale ale entitilor economice care acioneaz pe o pia evolutiv, am stabilit urmtoarele obiective: analiza importanei informaiilor furnizate de costuri n luarea deciziilor de cretere a performanelor firmei; gradul de utilizare a instrumentelor oferite de contabilitatea de gestiune i contabilitatea financiar n procesul decizional; analiza efectelor deciziilor, luate ca urmare a utilizrii instrumentelor contabilitii financiare i de gestiune, asupra performanelor firmei;

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analiza gradului de utilizare a informaiei contabile oferite de contabilitatea de gestiune i de contabilitatea financiar n procesul decizional, satisfacia managerilor oferit de aceast informaie; stabilirea punctelor de convergen ntre cele doua tipuri de informaie contabil i necesitatea punerii n echivalen a informaiilor oferite de convergena lor;

c) Rezultatele cercetrii Rezultatele cercetrii tiinifice pot fi utilizate n practic de ctre managerii, controllerii i profesionitii contabili din Romnia, dar i ca material de studiu n nvmntul universitar de specialitate.

7. Cmpul de investigaie
n elaborarea acestei teze am folosit n cmpul de investigaie un eantion format din entiti economice din judeele Prahova, Buzu i Dmbovia, selectate aleator fr influene venite din partea mediului extern sau din partea noastr, al cror management a rspuns ntrebrilor chestionarului adresat.

8. Expunere succint a structurii i coninutului tezei

Teza de doctorat intitulat Convergene ntre contabilitatea financiar i de gestiune i impactul asupra calitii deciziei manageriale este structurat formal n ase capitole, precedat de introducere i urmat de concluzii, contribuii personale, direcii viitoare de cercetare i o bibliografie ce reunete 182 surse. Fiecare capitol i propune obiective i se ncheie cu concluzii. n cuprinsul lucrrii se regsesc 69 de tabele, 46 de figuri i grafice. n primul capitol Organizaie, informaie i calitate, am fcut o prezentare a organizaiei din perspectiva cadrului de manifestare a contabilitii financiare i a celei manageriale, cu referire la funciunile i funciile acesteia, dublat de conceptele de nvare i inteligen organizaional. Am accentuat rolul informaiei contabile ca factor de legtur dintre sistemele economic, juridic, financiar i fiscal, deasemeni ne-am axat interesul pe calitatea informaiei contabile i rolul acesteia n sistemul decizional, caracteriznd astfel competena. Al doilea capitol Contabilitatea integrat - convergene ntre contabilitatea financiar i de gestiune, a debutat cu concepte privind contabilitatea de gestiune,

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obiectivele i organizarea acesteia i am definit conceptul de contabilitate integrat, ca loc al procesrii informaiei contabile, am prezentat un model integrat formal de nregistrri contabile necesar n evoluia i transformarea contabilitii de gestiune. n urma analizei acestui capitol am constatat c este necesar ca n cadrul sistemului contabil s existe un modul de contabilitate integrat la nivelul IMM - urilor astfel nct acesta s fie platforma de baz n activitatea gestionar i legal a entitilor. Deasemeni propunem utilizarea unui document specific comun de balan contabil, denumit balan contabil integrat. Odat cu debutul capitolului trei intitulat Proiectarea i gestionarea performanei entitii economice am ncercat s facem trecerea de la aspectele contabile ale temei noastre de cercetare la aspectul gestionar de proiectare i control al activitii entitilor economice. n cuprinsul acestui capitol s-a prezentat importana bugetului ca instrument de planificare financiar, baza informaional de pornire n activitatea de elaborare a bugetelor precum i a tehnicilor de elaborare. Deasemeni s-a studiat sistemul bugetar al entitii economice i intercondiionarea bugetelor. Partea a doua a capitolului s-a ocupat de activitatea de gestionare a performanelor entitii economice, prezentnd n acest sens instrumente de msurare a performanei cum ar fi : tablourile de bord i benchmarking. n concluziile acestui capitol am rspuns din punct de vedere teoretic la ipotezele privind necesitatea utilizrii bugetelor n activitatea decizional i utilitatea tablourilor de bord i a benchmarkingului n activitatea decizional. n cel de-al patrulea capitol Preuri, cheltuieli i costuri - elemente de legtur ale contabilitii interne, am prezentat legtura dintre preuri, cheltuieli i costuri, n contextul convergenei dintre contabilitatea financiar i de gestiune. Legat de acest aspect am scos n eviden importana preurilor n fluxul informaional al contabilitii financiare, bazele de formare ale preurilor, funciile i structura lor i am fcut referire n mod special la importana preurilor de cesiune intern n activitatea decizional. Am prezentat cadrul conceptual al contabilitii de gestiune, a centrelor de costuri, i al metodelor de calculaie a costurilor i dup parcurgerea literaturii de specialitate referitoare la contabilitatea costurilor am considerat potrivit prezentarea metodelor moderne de calculaie a costurilor. Concluziile acestui capitol sunt urmtoarele: exist o legtur puternic ntre preuri, cheltuieli i costuri, ntre acestea i modul de nregistrare n contabilitatea financiar i de gestiune; 15

metodele clasice de calculaie a costurilor sunt cele mai utilizate n activitatea curent, ns managerii deschii pentru schimbare i pentru nou sunt dispui s experimenteze metode noi de calculaie, cum ar fi activity based costing sau target costing; Capitolul 5 Controlling - sistem eficient de cretere a calitii deciziei

manageriale, pune n valoare conceptul de controlling i controller, importana utilizrii lor ntr-o entitate economic ce funcioneaz ca subsistem al unei economii globalizate, n continu evoluie, ca rspuns al necesitii managerilor de a beneficia de soluii simple, ieftine, verificabile n timp real. Am scos n eviden instrumentele sistemului de controling, unde contabilitatea joac rolul instrumentului primar de informare. n concluziile acestui capitol propunem : diagram a indicatorilor controllingului aplicabili n procesul decizional; introducerea unui compartiment de controlling la nivelul companiilor mijlocii n plin ascensiune. Capitolul 6 Studiu empiric privind covergena contabilitii financiare i de gestiune i impactul asupra calitii deciziei manageriale reprezint aspectul cercetrii cantitative al acestei teme, fiind totodat un element de utilitate i noutate. Acest studiu, a fost realizat cu ajutorul entitilor economice romneti i a fost necesar pentru a obine o imagine de ansamblu privind gradul de convergen al contabilitii financiare i de gestiune, influena pe care informaiile provenite din aceast integrare o are asupra calitii deciziilor manageriale. Totodat, s-au identificat punctele slabe, oportunitile i ameninrile cu care se confrunt entitile romneti n ceea ce privete domeniul cercetat. Studiul realizat se remarc prin: prezentarea modalitilor de organizare a contabilitii manageriale n cadrul entitilor economice romneti; identificarea i prezentarea metodelor i practicilor de calculaie a costurilor aplicate de organizaiile romneti; indentificarea i prezentarea instrumentelor controllingului n activitatea decizional; prezentarea gradului n care entitile economice sunt dispuse s utilizeze un sistem integrat al contabilitii financiare cu contabilitatea de gestiune. prezentarea modalitilor de valorificare a informaiilor furnizate n procesul de adoptare a deciziilor manageriale; Stabilirea, pe baze empirice, a corelaiei existente ntre diverse variabile i rolul pe care acestea l au asupra organizrii sistemului integrat al contabilitii;

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n urma studiului realizat am identificat o serie de neajunsuri sau lacune ale sistemului decizional (lipsa unor reglementri mai severe, lipsa organismelor profesionale n domeniu), motiv pentru care ne-am permis formularea anumitor soluii i propuneri de mbuntire a sistemului actual: formularea i argumentarea opiniei potrivit creia n entitile economice trebuie s existe un model integrat al contabilitii; formularea i argumentarea opiniei potrivit creia entitile economice mijlocii au nevoie de un compartiment de controlling specializat, reglementat, care s utilizeze elemente moderne de proiectare i msurare a deciziilor n scopul mbuntirii lor;

formularea i argumentarea opiniei potrivit creia cadrul contabilitii de gestiune din

Romnia trebuie reglementat pe tipuri de activiti, deoarece mpreun cu sistemul specializat al controllingului, pe baza unei structuri organizatorice temeinice i a unui set de reguli clare se poate mbuntii calitatea deciziei manageriale;

9. Contribuii personale
Cercetrile efectuate n domeniul contabilitii manageriale cu scopul de a obine informaii, cunotine noi i rezultate se pun n slujba practicii i practicienilor. Mai mult, scopul cercetrilor n domeniul contabilitii att financiare ct i manageriale este de a descrie, explica i disemina tehnicile i practicile utilizate n vederea clarificri i mbuntiri ale practicilor organizaionale existente i utilizate pe scar larg, deschiznd astfel porile cercetrilor orientate spre practic. Drept urmare, n paragrafele urmtoare dorim s redm elementele i ideile pe care le considerm drept aport personal la cercetarea realizat. Din punct de vedere conceptual considerm c prezentul demers tiinific permite: 1. Prezentarea i dezvoltarea detaliat a abordrilor conceptuale, la nivel naional i internaional privind contabilitatea integrat, sistemul de bugete al entitilor economice i utilizarea lor, definirea conceptului de controlling, dezvoltarea contabilitii manageriale n orizontul guvernanei corporatiste; funciile conducerii i procesul decizional; instrumentele, tehnicile i informaiile utilizate de management n procesul de luare a deciziilor; 2. Dezvoltarea detaliat a abordrilor conceptuale privind evoluia contabilitii financiare, a contabilitii manageriale din perspectiva calculaiei costurilor n ara

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noastr, respectiv identificarea tendinelor actuale de cercetare, la nivel naional, privind domeniul cercetat. 3. Proiectarea relaiilor existente ntre sistemul contabil al organizaiilor, contabilitate financiar i contabilitatea managerial; ntre contabilitatea managerial, calculaia i managementul costurilor; n cadrul problematicii privind controllingul, considerm c prin prezentarea comparativ a aplicrii acestui concept la nivelul diferitelor tipuri de organizatii, practicienii au posibilitatea de a se familiariza cu acest concept larg utilizat de specialitii din domeniu, pot primi ndrumri cu privire la dezvoltarea, mbuntirea, implementarea metodelor sau tehnicilor de lucru. n ceea ce privete nivelul valorificrii informaiilor furnizate cele dou tipuri de contabiliti, al integrrii lor n beneficiul unui proces decizional calitativ considerm c studiul realizat ofer o recenzie minuioas referitoare la: (1) prezentarea structurii bugetelor entitii economice, utilizarea acestora n activitatea de controlling, legtura dintre acest compartiment i factorii decideni, recunoscnd i influena capitalului imaterial n procesul decizional; (2) tipurile de decizii care pot fi adaptate pe baza informaiilor de tip cost i centre de cost; (3) instrumentele i tehnicile de gestiune care trebuie s ajute managementul n pilotarea organizaiei. Aceast perspectiv ne-a permis s facem cteva propuneri: Introducerea i utilizarea unui modul de contabilitate integrat la nivelul IMM urilor astfel nct acesta s fie platforma de baz n activitatea gestionar i legal a entitilor. Deasemeni propunem utilizarea unui document specific comun de balan contabil, denumit balan contabil integrat. Utilizarea unei decizional; Introducerea unui compartiment de controlling la nivelul companiilor mijlocii n plin ascensiune. Studiul empiric realizat, privind covergena contabilitii financiare i de gestiune i impactul asupra calitii deciziei manageriale, reprezint un element de noutate i de utilitate, n acelai timp. Din rezultatele obinute am constatat c se valideaz ipotezele formulate astfel: diagrame a indicatorilor controllingului aplicabili n procesul

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Verificarea ipotezei I1: Nu toate entitile economice au organizat contabilitatea de gestiune-validat Prin verificarea ipotezei I1 s-a demonstrat c, dei Legea contabilitii nr. 81/2001 precizeaz c organizarea contabilitii manageriale este obligatorie pentru toate organizaiile din Romnia, nu toate entitile economice respect aceast prevedere. Astfel, din cele 203 societi economice cuprinse n eantion, doar 143 (70,4%) declar c au organizat contabilitatea de gestiune, n timp ce restul de 60 (29,6%) rspund negativ. Verificarea ipotezei I2: Nu toate entitile economice utilizeaz bugetele pentru planificarea i controlul activitii- validat Dintre societile comerciale care au rspuns la ntrebrile din chestionar, 58,7% declar c pentru planificarea i controlul activitii utilizeaz bugete, n timp ce 41,3% dau un rspuns negativ. Acest lucru confirm ipoteza conform creia nu toate entitile economice utilizeaz bugetele pentru planificarea i controlul activitii. Verificarea ipotezei I3: Instrumentele contabilitii financiare i de gestiune conduc n majoritatea cazurilor la decizii calitative-validat Dintre societile comerciale care au rspuns la ntrebrile din chestionar, 84,6% declar c iau n calcul utilizarea instrumentelor oferite de contabilitatea financiar n luarea deciziilor. n ceea ce privete utilizarea instrumentelor oferite de contabilitatea de gestiune, 92,3% dintre respondeni declar c iau n calcul folosirea acestora n procesul decizional. Aproximativ 70% dintre respondeni apreciaz ca important i foarte important utilitatea informaiilor furnizate de contabilitatea financiar. n aceeai proporie (70%) se afl i societile comerciale care apreciaz ca important i foarte important utilitatea informaiilor furnizate de contabilitatea de gestiune. Prin prisma performanelor obinute de societi ca urmare a deciziilor bazate pe instrumentele i informaiile furnizate de contabilitatea financiar i de cea de gestiune, se poate afirma c instrumentele contabilitii financiare i de gestiune conduc n majoritatea cazurilor la decizii calitative confirmnd astfel ipoteza formulat la nceputul acestui studiu. Verificarea ipotezei I4: Informaia provenit din utilizarea relaiei pre-cheltuialcost este utilizat frecvent n procesul decizional-validat Lund n considerare faptul c satisfacia oferit de utilizarea unor instrumente este direct proporional cu importana acordat informaiilor furnizate de aceste instrumente, putem aprecia c satisfacia managerilor ca urmare a utilizrii relaiei pre-cheltuial-cost este

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ridicat, avnd n vedere c peste 50% dintre acetia consider informaiile furnizate de aceast relaie foarte importante. Verificarea ipotezei I5: Managerii cunosc i utilizeaz instrumentele conceptului de controlling n activitatea decizional- validat Printre cei mai urmrii indicatori economico-financiari n analiza performanei activitii societii se afl rezultatul exerciiului (39,2%) i ratele de rentabilitate (32,9%). Indicatorii de lichiditate sunt urmrii n 11,2% din cazuri, indicatorii de solvabilitate n 9,8% din cazuri, n timp ce cash-flow-ul este urmrit preponderent de 7% dintre respondeni. Toate instrumentele de control a performanelor activitii sunt utilizate de societile comerciale. Amintim, n ordine descresctoare, cele mai folosite instrumente: controlul prin bugete (28%), tabloul de bord (25,2%), reporting-ul (21,7%), balana scorecard (13,3%) i benchmarking-ul (11,9%) Analiznd datele de mai sus cu privire la utilizarea instrumentelor conceptului de controlling, se confirm faptul c aceste instrumente sunt cunoscute i folosite de ctre manageri n activitatea decizional. Verificarea ipotezei I6: Entitile economice sunt dispuse s mbunteasc integrarea contabilitii financiare cu contabilitatea de gestiune- validat Faptul c 70,6% din societile cuprinse n studiu au ntreprins aciuni de mbuntire a conlucrrii contabilitii financiare cu contabilitatea de gestiune, ne demonstreaz c entitile economice sunt dispuse s mbunteasc integrarea contabilitii financiare cu contabilitatea de gestiune.

10. Concluziile tezei

Lund n cosiderare componenta calitativ a cercetrii de fa concretizat prin studierea literaturii de specialitate, expus n primele cinci capitole, dar i de componenta cantitativ concretizat prin realizarea studiului empiric privind tema cercetat prezentat n capitolul 6, convergena dintre contabilitatea financiar i de gestiune se poate realiza prin: n prim etap integrnd informaiile provenite din contabilitatea financiar n contabilitatea de gestiune, cu ajutorul unui modul integrat formal, reglementat i aplicabil n toate entitile economice i a unei balane contabile integrate; A doua etap a acestui proces este acela de a stabili din punctul de vedere al corelaiei pre-cheltuieli-costuri, care este organizarea corect a contabilitii de gestiune adaptat obiectului principal de activitate al entitii economice;

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Din perspectiva mbuntirii calitii deciziei manageriale procesul vizeaz introducerea unui compartiment de controlling n organigrama entitii economice, care s fie interfaa dintre compartimentele de execuie i cele de decizie, compartiment care s preia sarcinile de procesare a informaiilor din contabilitatea financiar i a celor din contabilitatea de gestiune i transpunerea lor n proiecii i soluii la cerinele managementului.

11. Limitele studiului i sugestii pentru o cercetare viitoare

Orice cercetare tiinific, orict de complex i fundamentat ar fi, i recunoate riscul apariiei unor limite, aadar n cadrul demersului tiinific realizat putem identifica urmtoarele limite: n ceea ce privete conceptul de controlling ne-am limitat doar la prezentarea acestuia n cadrul diferitelor tipuri de organizaii, la redarea trsturilor, etapelor, avantajelor i dezavantajelor acestui concept, fr a realiza un studiu aplicativ n cadrul unei entiti economice care s arate n mod practic care sunt creterile calitative ale deciziilor manageriale; n cadrul studiului aplicativ nu am intrat n detalii, nu am particularizat, aplicat i implementat informaiile acestui concept pe o organizaie anume deoarece n Romnia acest concept este utilizat pe o scar forte mic i numai n cadrul ramurilor companiilor multinaionale ce i desfoar activitatea aici. Cu privire la elaborarea chestionarului ne-am ndreptat atenia doar asupra aspectelor mai relevante, fr a intra n detalii amnunite, din tematica cercetat pentru a nu rpi foarte mult din timpul respondenilor, respectiv pentru a nu-i speria sau descuraja pe acetia cu o multitudine de ntrebri. Modalitatea de transmitere a chestionarului, prin pota electronic, nu a generat rate de rspuns foarte ridicate (32,23%), ns privind multitudinea de profesioniti crora le-a fost transmis chestionarul aceast modalitate s-a dovedit a fi cea mai practic i mai puin costisitoare. Astfel, considerm c reformularea ntrebrilor, ntinderea cercetrilor pe perioade mai mari de timp, utilizarea conceptelor performante gen controlling ar spori relevana studiului.

Perspective ale cercetrii Perspectivele privind cercetrile viitoare din domeniul de interes sunt legate de eliminarea limitelor sau neajunsurilor amintite n paragrafele anterioare, i anume:

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Realizarea unor studii practice privind testarea conceptului de controlling ca instrument managerial modern n cadrul entitilor economice romneti, cu implementarea acestuia n cadrul mai multor entiti din domenii de activitate diferite pentru a analiza i urmrii rezultatele obinute. Lrgirea eantionului de profesioniti contabili n vederea realizrii unui studiu la nivel naional privind necesitatea utilizrii acestui concept, ceea ce ar conferi mai mult relevan i obiectivitate studiului realizat.

Realizarea unor investigaii privind nivelul de pregtire, atribuiile i competenele

managerilor dar i a profesionitilor contabili n implementarea i utilizarea instrumentelor moderne de gestiune .

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62. Epuran M., Bbi V., Grosu C., Contabilitate i control de gestiune, Editura Economic, Bucureti, 1999. 63. Feleaga N., Feleag L., Guvernana ntreprinderii, prghie indispendabil a politicii de maximizare a bogiei acionarilor i complementele ei contemporane, Vol. 13, nr. 8, pp. 53-60, Economie Teoretic i Aplicat, Bucureti, 2006. 64. Feleaga N, Sisteme contabile comparate, vol. II-III, Editura Economic, Bucureti, 2000. 65. Fernandez A., Les nouveaux tableaux de bord des managers. Le projet decisionnel dans sa totalit, 3e dition, Deuxieme tirage, Editions d'Organisation, Paris, 2004. 66. Flamholtz, E. G., Bullen, M. L. and Hua, W. (2003), Measuring the ROI of management development: an application of the rewards valuation model, Journal of Human Resource Costing & Accounting, Vol. 7 Nos . 67. Fotache D., Groupware. Metode, tehnici i tehnologii pentru grupuri de lucru, Editura Polirom, Iai, 2002. 68. Fustee A., Le tableau de bord de la performance economique durable et responsable, in Balantzian G, coordinateur, Tableaux de bord. Pour diriger dans un context incertain, Editions d'Organisation, Paris, 2005.

26

69. Gf-Deac M., Managementul afacerilor, Editura Fundaiei Romnia de Mine, Bucureti, 2008. 70. Gervais M., Contrle de gestion et planification de l'entreprise, 3e dition, Tome I, Economica, Paris, 1988. 71. 72. 73. Gervais M., Contrle de gestion, 8e dition, Economica, Paris, 2005. Gervais M., Contrle de gestion. Cas et applications, Economica, Paris, 2003. Gervais M., Recherches en contrle de gestion, Economka, Paris, 1996.

74. Glynn I. I., Murphy M. P., Perrin I., Abraham A., Accounting for rd Managers, 3 Edition, Thompson Learning, 2003. 75. Gogue J. M., Management de la qualite, 3rd edition, Economica, Paris, 2003.

76. Gowthorpe C., Business Accounting and Finance for non-specialists, Thomson, London, 2003. 77. Gucdj N., Le controle de gestion, Pour ameliorer la performance de l'entreprise. 3e edition, Editions d'Organisation, Paris, 2001. 78. Guthrie J., Murthy V. (2009), Past, present and possible future developments in human capital accounting. A tribute to Jan-Erik Grjer, Journal of Human Resource Costing & Accounting, Vol. 13 No. 2, 2009. 79. Hallstrom K. T., Organizing International Standardization. ISO and the IASB in Quest of Authority, Edward Elgar Publishing, Cheltenham, UK, Northampton, 2004. 80. 81. 2004. 82. Hilton R. W., Managerial Accounting, Third edition, op. cit., Managementul costruilor strategice i scara de valori. 83. 2003. 84. Hoaran Ch., Comptabilit et management, Editions Foucher, Varves, 2004. Horomnea E., Tratat de contabilitate, Vol. II, Editura Sedeom Libris, lai, Harrington I., Le caut de la non-qualite, Eyrolles, Paris, 1990. Heem G., Lire les tat financiers en IFRS. Editions d'Organisations, Paris,

85. Horvath & Partners, Sisteme eficiente de cretere a performanei firmei, Editura C.H.Beck, Bucureti, 2007 86. Iacob C., Ionescu I., Contabilitate de gestiune, Ed. Aius, Craiova, 1996.

87. Iacob C., Drcea R. M., Contabilitate analitic i de gestiune, Ed. Tribuna Economic nr. 122/1998.

27

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96. Jucan Cornel Nicolae, Sisteme expert n modelarea deciziilor financiare, Editura Alma Mater, Sibiu, 2003. 97. Kaplan R., Norton D., Le Tableau de bard prospectif Pilotage strategique: les 4 axes de succes, ditions d'Organisation, Paris, 1998. 98. Kaplan R., Norton D., Comment utiliser le tableau de bord prospectif, ditions d'Organisation, Paris, 2001. 99. Kant I., Logica generalii, Prolegomene, Editura tiinific, Bucureti, 1987.

100. Kaplan R.S. Cooper R., Cost & Efect. Using Integrated Cost Sistems to Drive Profitability and Performance, Harvard Bussiness School Press, 1998. 101. Kaufmman A., .a., L'inventique, Nouvelles methodes de creativit, Entreprise Moderne d'Edition, Paris, 1970. 102. Kupper, H.U.; Weber, J.; Zund, A., Zum Verstandnis und Selbstverstandnis des Controlling. Thesen zur Konsensbildung. [On the Notion of "Controlling". Theses for a Consensus]. Zeitschrift fr Betriebswirtschaf 60, 1990. 103. 104. 1997. 28 Lang T., Cost Accountants Handbook, New York, 1947. Lauzel P., Teller R., Contrle de gestion budgets, 7e dition, Sirey, Paris,

105. Lauzel P., Bouqvin H., Comptabilit analytique et gestion, 4e edition, Editions Sirey, Paris, 1985. 106. Lefter V., Managementul resurselor umane: teorie i practic, Editura Economic, Bucuresti, 2008. 107. Lorino Ph., Le contrle de gestion stratgique, La gestion par les activits, Dunod, Paris, 1991. 108. Malia M., Georgescu C., Romnia dup criz. Reprofesionalizarea, Editura Compania, Bucureti, 2010. 109. 110. Manolescu M., Pavelache A., Contabilitatea de gestiune, Galai, 1994. Manolescu Gh., Finanele ntreprinderii, Editura Fundaiei Romnia de

Mine, Bucureti, 2003. 111. Maxim E., Managementul calitii, Editura Universitatii Alexandru loan Cuza Iai, 2003. 112. Mitchell F., Salafatinos C., Modern management accounting, Pearson Professional Limited, London, 1997. 113. Minu M., Contabilitatea ca instrument de putere, Editura Economic, Bucuresti, 2002. 114.
Morariu A., Suciu Gh., Stoian F., Audit intern i guvernana corporativ, Editura Universitar, 2008.

115. Morse W. J., Davis I. R., Hartgraves Al. L., Management Accounting. A Strategic Approach, 2nd Edition, South Western College Publishing, Thomson Learning, United States, 2000. 116. Moteanu T., Buget i Trezorerie, Editura Universitar, Bucureti, 2008.

117. Nicholson M., Masterling accounting skills, 2nd Edition, Palgrave Master Series, London, 2000. 118. Nicolescu O., Verboncu I., Managementul pe baza centrelor de profit, Ghid practic pentru firmele romaneti, Editor Tribuna Economic, Bucureti, 1998. 119. Niculescu M., Diagnostic economic, Editura Economic, Bucureti, 2003.

120. Niculescu M., Naicu C., Toma M., Diagnostic global strategic. Diagnostic Economic, Editura Economic, Bucureti, 2003. 121. Nobes C., Parker R., Comparative international accounting, 8th Edition, Prentice Hall, Edinbourgh, 2004.

29

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130. Popa M., Statistic pentru psihologie, Teorie i aplicaii SPSS, Editura Polirom, Iai, 2008. 131. Popescu L., Blu A.V., Metode i procedee de calculaia costurilor, Ediia a II a revzut i adugit, Editura Fundaia Romnia de Mine, Bucureti, 2007 132. Porter M., L'avantage concurrentiel, comment devancer ses concurrents et maintenir son avance, Dunod, Paris, 1997. 133. Possler L., Ristea, M., Calculaia i managementul costurilor, Editura Teora, Bucureti, 2000. 134. Possler L., Lambru G., Lambru B, Contabilitatea ntreprinderilor ndrumar practic, editia a X-a, Editura Fundatiei Andrei aguna, Constana, 2010. 135. Preda L., Ocuparea forei de munc i dezvoltarea durabil, Editura Economic, Bucureti, 2002. 136. 2005. 137. Raffoumier B., Les normes comptables internaionales (IFRS/IAS), 2e dition, Economica, Paris, 2005. Purcariu R. I., Tehologii i produse Groupware, Editura EduSoft, Bacu,

30

138. Rileanu V., Rileanu A.S., Abordri contabile i fiscale privind impozitele i taxele, Editura Economic, Bucuresti, 2009. 139. Richard, J., Analyse financiere et audit des performances, 2e dition, La Villeguerin Edition, Paris, 1993. 140. Ristea, M. (coord.), Olimid L., Niulescu I., Stoian A., Rileanu V., Contabilitatea societilor comerciale, Vol. II, Editor CECCAR, Bucureti, 1996. 141. Ristea M. (coord.), Contabilitatea societilor comerciale, vol. II, Editor CECCAR, Bucureti, 1999. 142. 2005. 143. Ristea M., (coord), Sisteme contabile comparate, Editura CECCAR, Bucuresti, 2006. 144. Ristea M., Dumitriu C., Economic, Bucureti, 2006. Contabilitatea afacerilor, Editura Tribuna Ristea M., (coord), Contabilitate financiar, Editura Universitar, Bucureti,

145. Ristea M, Possler L., Ebbeken K., Calcuaia i managementul costurilor, Editura Teora, Bucureti, 2000. 146. Ristea M., Dumitriu C., Contabilitatea afacerilor, Editura Tribuna Economic, Bucureti, 2006. 147. Roberts H., Management Accounting in the Knowledge Production Process, in Bhimani A., Bhimani A., Management Accounting in the Digital Economy, Oxford University Press, New York, 2003 148. Roslander R., Accounting for Strategic Positioning: Responding to the Crisis in Management Accounting, British Journal, vol. 6, 1995. 149. Seal W., Garrison R. H., Noreen E. W., Management Accounting, McGrawHill Education, London, 2006. 150. Smith J. L., Keith R. M., Stephens W. L., Managerial Accounting, McGraw-Hill Book Company, Ncw York, 1988. 151. 152. Smith M., Research methods in accounting, Sage Publications, London, 2004. Stancu I., Finane, Editura Economic, Bucureti, 2002.

153. Stancu I. (coord.), Armeanu D., Finane, Suport de curs, vol. 3, Gestiunea financiara a ntreprinderii, Editura Economica, Bucureti, 2003. 154.
Stancu I., Influena culturii umane n cadrul entitilor teza de doctorat, A.S.E., 2007

31

155. Stoian F., Gestiunea i riscul capitalului intelectual, tez de doctorat, ASE Bucureti, 2008. 156. 2005. 157. Swain, M. R., Albrecht, W. S., Stice, J. D., Stice, E. K., Management Accounting, Thompson Corporation, USA, 2005. 158. imon I., Civilizaia salariului, Editura Eficient, Bucureti, 1997. Swain M. R., Management Accounting, Thomson, South-Western, Cincinnati,

159. Tabr N., Contabilitate i control de gestiune. Studii i cercetari, Editura TipoMoldova, Iai, 2004. 160. Tabr N., Toma C., Extinderea domeniului contabilitii de gestiune, Revista Tribuna Economic, nr. 1/1994 161. Tabr N., Horomnea E., Noi dimensiuni ale controlului de gestiune, Revista Finane, Credit, Contabilitate, nr. 1/2000. 162. Tabr N., Horomnea E., Toma C., Analiza contabil-financiar, Editura TipoMoldova, Iai, 2001. 163. Thibodeau J. C., College B., Freier D., Auditing after Sarbanes-Oxley. Illustrative Cases, McGraw-Hill Education, 2006. 164. ugui Al., Produse informatice generalizate pentru contabilitate, Editura CECCAR, Bucureti, 2003. 165. Van Derbeck E. J., Principles of Cost Accounting. South-Western, Thomson Learning, Cincinnati, 2002 166. Vlceanu Gh., Robu V., Georgescu N., Analiza economico-financiar, Editura Economic, Bucureti, 2005. 167. Vrzaru M., Roca,C., Roca I. Gh., Resurse umane, management i gestiune, Editura Economic, Bucureti, 2005. 168. Williams J. R., Haka S. F., BeHner M. S., Financial and Managerial Accounting, The basis for business decisions, 13th edition, McGraw-Hill, Irwin, Boston, 2005. 169. 1997. 170. *** Legea contabilitii nr. 82/1991 republicat n MO nr. 48/14.0 1.2005, cu modificrile i completrile ulterioare, care intr n vigoare la 1 ianuarie 2007. 171. comerciale. *** Legea nr. 31/1990 privind organizarea i funcionarea societilor Zai D., Fundamentele economice ale investiiilor, Editura Sanvilay, Iai,

32

172. *** Les Textes Comptables de Reference, Comite de Comptabilite Financiere et de Gestion (FMAC) de la Federation Internaionale des Comptables (IFAC), Pratique internaionale de comptabilite de gestion nr. 1 (revision de 1998), Concepts fondamentaux de comptabilit de gestion, in Revue Franaise de Comptabilite, 315, Octobre, 1999. 173. *** Manual de standarde internaionale de contabilitate pentru sectorul public, vol. 1, Ediia 2009, Federaia Internaional a Contabililor, Editura CECCAR. 174. *** OMFP 1826/22.12.2003 pentru aprobarea precizrilor privind unele msuri referitoare la organizarea i conducerea contabilitii de gestiune, MO nr. 23/12.2004. 175. *** OMFP nr. 3055, pentru aprobarea reglementrilor contabile conforme cu directivele europene, publicat n Monitorul Oficial Partea I nr. 766/10.10.2009. 176. 177. *** Regulamentul de aplicare a legii contabilitii. *** Revista Finane, Credit i Contabilitate, colecia 1990-2011.

178. *** Standardele Internaionale de Contabilitate 2005, Cadrul general pentru ntocmirea i prezentarea situaiilor financiare, Caracteristicile calitative ale situaiilor financiare, Editura Economica, Bucurcti, 2002. 179. *** Standardele Internaionale de Raportare Financiar (IFRSs TM), incluznd Standardele Internaionale de Contabilitate (IASs TM) i Interpretrilor lor la 1 ianuarie 2009, Editor CECCAR, Bucureti, 2009. 180. *** Swedish Association of Local Authorities. Kommunfrbundet (1994), Personalekonomi I kommuner (The use of HRCA in Swedish Local Authorities), Stockholm. 181. 182. *** Tribuna Economic, colecia 1990-2010. www.racai.ro/INFOSOC-Project/Dragomirescu_st_g06_new.pdf

33

13. Curriculum vitae

Curriculum vitae Europass

Informaii personale
Nume / Prenume
Adres(e) Telefon(oane) Fax(uri) E-mail(uri) Naionalitate(-ti) Data naterii Sex

Bobocea Mariana
Str. Soldat Erou Arhip Nicolae, nr.5, bl. 98, sc. C, ap. 47, Ploiesti, jud. Prahova, Romania, cod postal 100700 0344 404 250 0344 404 250 boboceam@gmail.com roman 11 septembrie 1966 feminin Mobil: 0724 397 680

Experiena profesional
Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat 2007 - prezent Director economic Organizarea activitii de eviden contabil

SC RCT CONCEPT TECHNOLOGIES SRL, Blejoi, Prahova Fabricarea nclmintei

2007 - prezent Expert contabil Organizarea activiti de eviden contabil, expertize contabile judiciare i extrajudiciare, evaluri, activiti de management contabil i administrativ pentru societi comerciale din ar i strintate BIROU EXPERT CONTABIL BOBOCEA MARIANA, Ploiesti, Prahova Expertiz contabil, eviden contabil, audit, evaluare

2009 - prezent Cadru didactic asociat

34

Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate

Seminarii la disciplinele : contabilitate financiar, contabilitate bancar, finane publice, Moneda- Credit, Piete de Capital, Contabilitatea institutiilor publice, Politici i opiuni contabile UNIVERSITATEA GEORGE BARITIU BRAOV nvamant universitar 2005 - 2009 Cadru didactic asociat Seminarii la disciplinele : contabilitate financiar, contabilitate bancar, finane publice, Moneda- Credit, Piete de Capital, Contabilitatea institutiilor publice .UNIVERSITATEA PETROL-GAZE PLOIETI, Facultatea de tiine Economice, Catedra Finane, Contabilitate i Analiz Economico-Financiar nvamant universitar

2008 - 2009 Director economic Organizarea activiti de eviden contabil la clienii societi comerciale

SC CONTROLLING IN HOUSE EXPERT SRL, Ploieti Expertiz contabil, audit, evaluare

1999-2007 Contabil ef Organizarea activiti de eviden contabil

SC EMMA IMPEX SRL, Puleti Industria crnii

1996-1998 ef birou financiar contabilitate Organizarea activiti de eviden contabil

SC ATM SA Ploieti Transport rutier specializat, pasageri i marf

35

Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate Perioada Funcia sau postul ocupat Activiti i responsabiliti principale Numele i adresa angajatorului Tipul activitii sau sectorul de activitate

1992-1996 Contabil Activiti de eviden contabil

SC BAT SA BOLDETI SCIENI Baza de aprovizionare i transport Ministerul Petrolului

1988-1991 Contabil Activiti de eviden contabil

UJCM PRAHOVA Cooperaia meteugreasc

Educaie i formare
Perioada Calificarea / diploma obinut Disciplinele principale studiate / competene profesionale dobndite Numele i tipul instituiei de nvmnt / furnizorului de formare Perioada Calificarea / diploma obinut Disciplinele principale studiate / competene profesionale dobndite Numele i tipul instituiei de nvmnt / furnizorului de formare Perioada Calificarea / diploma obinut Disciplinele principale studiate / competene profesionale dobndite Numele i tipul instituiei de nvmnt / furnizorului de formare 2007-prezent Doctorand Contabilitate financiar, Contabilitate managerial, Analiz economico-financiar, Auditul entitilor economice, Management, Metodologia cercetrii UNIVERSITATEA VALAHIA DIN TRGOVITE, Facultatea de tiine Economice, coala Doctoral 2005-2007 Master- Specializarea Managementul Sistemelor Economice, Turistice i Administrative Managementul Sistemelor Economice, Turistice i Administrative

UNIVERSITATEA PETROL GAZE PLOIETI, Facultatea de tiine Economice

2005-2006 Absolvent Departamentul de Pregatire al Personalului Didactic Pedagogie, psihologie, metodica predarii, filosofie

UNIVERSITATEA PETROL GAZE PLOIETI, DPPD

36

Perioada Calificarea / diploma obinut Disciplinele principale studiate / competene profesionale dobndite Numele i tipul instituiei de nvmnt / furnizorului de formare Perioada Calificarea / diploma obinut Disciplinele principale studiate / competene profesionale dobndite Numele i tipul instituiei de nvmnt / furnizorului de formare

1994-1999 Economist liceniat - Specializarea Management Financiar Contabil i Administrativ Contabilitate financiar, Contabilitate managerial, Analiz economico-financiar, Auditul entitilor economice, Management, Metodologia cercetrii UNIVERSITATEA ECOLOGIC BUCURETI

1980 - 1984 Studii medii - diplom bacalaureat Matematic, fizic, prelucrarea lemnului

LICEUL INDUSTRIAL NR. 4, CMPINA, PRAHOVA

Aptitudini i competene personale

Limba(i) matern(e) Limba(i) strin(e) cunoscut(e) Autoevaluare
Nivel european (*) Roman

Engleza, franceza nelegere

Ascultare Citire

Vorbire
Participare la conversaie Utilizator independent Utilizator elementar Discurs oral

Scriere
Exprimare scris

Engleza Franceza

B1

Utilizator independent Utilizator elementar

B1

Utilizator independent Utilizator elementar

B1

B1

Utilizator independent Utilizator elementar

Utilizator B1 independ ent Utilizator A1 elementa r

A1

A1

A1

A1

(*) Nivelul Cadrului European Comun de Referin Pentru Limbi Strine

Competene i abiliti sociale Competene i aptitudini organizatorice Competene i aptitudini de utilizare a calculatorului Permis(e) de conducere

Adaptabilitate la particularitile mediului social i economic n care mi desfor activitatea, abiliti pedagogice. Metod, rigurozitate i profesionalism n managementul entitilor private i publice

Programe de contabilitate, implementare ERP, Microsoft Office, Corel 8

Categoria B

37

Informaii 2004-2007 Obinerea titlului de expert contabil CECCAR Filiala Prahova, 2011 suplimentare obinerea certificrii de expert evaluator, CECCAR Filiala Prahova, membru
CEDIMES Paris 2007- 2011, legitimaie 990/2007, 2010.

Anexe Lista de lucrri

38

14.Diseminarea rezultatelor cercetrii

Rezultatele autoarei au fost disiminate n lista de lucrri prezentat mai jos:

LISTA DE LUCRRI
1 Cri/cursuri publicate n edituri recunoscute (A1, A2, etc.), ndrumare publicate/culegeri de probleme (B1, B2 etc.), capitole publicate n volume colective, capitole teoretice redactate (C1, C2, etc.) cursuri proprii pe plan local sau pe Web, prin care se aduc contribuii la dezvoltarea activitilor didactice/profesionale (D1, D2, etc.) 2 Cri de specialitate publicate n edituri recunoscute (E1, E2, etc.), articole/studii publicate n reviste de specialitate de circulaie internaional recunoscute (F1, F2, etc.), articole/studii publicate n reviste de specialitate de circulaie naional recunoscute (G1, G2, etc.), articole/studii publicate n volumele unor manifestri tiinifice internaionale recunoscute din ar i din strintate (H1, H2, etc.), articole/studii publicate n volumele unor manifestri tiinifice naionale (I1, I2, etc.), lucrri prezentate la diferite seminarii/expoziii, inovaii etc. (J1, J2 etc.), dup caz, prin care se aduc contribuii tiinifice la dezvoltarea domeniului. H1 Bobocea M., Contabilitatea managerial i managementul decizional, Conferina

tiinific Internaional, Universitatea Tehnic Republica Moldova, 26-28 oct. 2007, pg. 109-112 H2 Bobocea M., Management accounting and decizion management, Conferina tiinific Internaional Riscul n economia contemporan Ediia a IX a, Universitatea Dunrea de Jos, Galai, ISSN 978-973-7845-58-0, B+, 2007 H3 Bobocea M., Performance between financial indicator and managerial accounting, Conferina tiinific Internaional Riscul n economia contemporan Ediia a IX a, Universitatea Dunrea de Jos, Galai, ISSN 978-973-7845-58-0, B+, 2007 H4 Bobocea M., The necessity of organizing management accounting and the understanding of its role with in romanian economic area Conferina tiinific Internaional Science and technology in the context of sustainable development, 6-7 nov 2008, Buletinul Universitatii Petrol-Gaze vol.LX. 5B/2008 pg.165.B+, ISSN 1224-6832. H5 Bobocea M., The principles of the direct-costing approach and their application in Conferina tiinific Internaional Challenges of the managerial administration,

contemporary knowledge-based economy ICMEA 2008, 28-29 nov 2008, Universitatea 1 Decembrie 1918 Alba Iulia, pg. 33.B+, ISBN 978-973-1890-15-9, pg.343

39

H6

Bobocea M.,

Activity cost determination from the managerial

and financial

accounting point of view, Conferina tiinific Internaional, Third Edition , Universitatea Alma Mater Sibiu, 26-28 martie 2008. CNCSIS B+., H7 Bobocea M., The operative controlling and the balance sheet, Conferina tiinific Internaional, Third Edition , Universitatea Alma Mater Sibiu, 26-28 martie 2008 B+.CNCSIS H8 Iov D.R., Bobocea M., General Budget of the Manufacturing Costs, Challenges of contemporary knowledge-based economy, Universitatea 1 Decembrie, Alba Iulia, 2008; B+, ISBN 978-973-1890-15-9, pg. 323 H9 Iov D.R., Bobocea M., Baz i alternativ n evaluarea activelor materiale n condiii de incertitudine, Universitatea de Vest Vasile Goldi Arad, 2009, Conferina tiinific Internaional Dimensiunea european n cercetarea tiintific pluridisciplinar, Studia Universitatis Vasile Goldi din Arad, seria tiine Economice, ISSN 158-2339; H10 Iov D.R., Bobocea M., Specific Aspects Concerning on the Accounting of Public Institutions in the Actual Economic Context, Universitatea Eftimie Murgu Reia, 2009, Analele Universitii Eftimie Murgu Reia, Facultatea de tiine Economice i Administrative, ISSN 1584-0972, pag. 380-384; H11 Bobocea M., Iov D.R., Imbalances Regional Economic After Romania Joining The European Universitatea Eftimie Murgu Reia, 2009, Analele Universitii Eftimie Murgu Reia, Facultatea de tiine Economice i Administrative, ISSN 1584-0972, pag. 81-85; H12 Dinescu I., Bobocea M., Consideraii privind reevaluarea imobilizrilor corporale, Conferina tiinific Internaional, Dezvoltare Durabil i Energii Regenerabil, Universitatea Spiru Haret, 2009, , Editura Fundaiei Romnia de Mine, Bucureti, Romnia, ISBN 978-973-163-510-1, cotat B+, CNCSIS. H13 Bobocea M., Controlling strategic, convergene ntre eficacitate i eficien 33lea Congres ARA Organizat de ctre Universitatea Alma Mater din Sibiu , 2 - 7 Iunie 2009, Sibiu, Romnia , Polytechnic International Press Montrel Quebec 2009 , Volumul I ISBN 978-2-553-01433-8. H14 Bobocea M., La restructuration budgtaire de lentreprise : une solution pour traverser la crise conomique 56me CONGRES DE LASSOCIATION INTERNATIONALE DES CONOMISTES DE LANGUE FRANAISE linvitation de lUniversit de TRGOVITE : 25 27 MAI 2009 , Analele Universitatii Valahia Targoviste , Section Sciences Economiques No. 26/2009 ISSN 1453 8202. J1 Bobocea M., Bogdan I. Demersul sistemic n condiiile globalizrii economiei , Academia Oamenilor de tiinta din Romania, Sesiunea tiinific de primavar,Trgovite, aprilie 2009.

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MINISTRY OF EDUCATION, RESEARCH, YOUTH AND SPORT

VALAHIA UNIVERSITY OF TRGOVITE FACULTY OF ECONOMIC SCIENCES Area: Accounting

ABSTRACT PhD THESIS CONVERGENCES BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING AND THE IMPACT UPON THE QUALITY OF MANAGERIAL DECISIONS

Scientific guide PhD Univ. Prof. tefan POPA PhD Candidate Mariana DUMITRU (BOBOCEA)

Trgovite 2012
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MINISTRY OF EDUCATION, RESEARCH, YOUTH AND SPORT VALAHIA UNIVERSITY OF TARGOVISTE 2 Regele Carol Blvd., Targoviste, Romania Tel: 0245-206101; Fax: 0245-217692 RECTORSHIP DECISION No. 10 of 03.02.2012 concerning the members of the PhD thesis assessment and presentation committee heading: CONVERGENCES BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING AND THE IMPACT UPON THE QUALITY OF MANAGERIAL DECISIONS, prepared by: PhD candidate DUMITRU G. MARIANA (BOBOCEA), in order to obtain the PhD scientific title, fundamental area ECONOMIC SCIENCES, area ACCOUNTING. Considering the Law of national education no. 1/2011, the Law for university studies no. 288/2004, the Governmental Decision regarding the approval of the code of PhD university studies no. 681/2011, the Order of the Minister of Education and Research no. 4491/2005 concerning the organization and development of PhD university studies as of 2005/2006 and the proposal of the scientific guide regarding the PhD committee, approved by the U.V.T. management at 02.02.2012. RECTOR OF VALAHIA UNIVERSITY OF TARGOVISTE appointed based on the Order of the Ministry of Education, Research and Youth no. 3457/13.03.2008 has decided: Art. 1. The above mentioned public PhD thesis assessment and presentation committee has been appointed: PRESIDENT: PhD Univ. Prof. CUCUI ION (Rector Valahia University of Targoviste) SCIENTIFIC GUIDE: PhD Univ. Prof. POPA STEFAN (Valahia University of Targoviste) REFERENTS: 1. PhD Univ. Prof. TURLEA EUGENIU (Academy of Economic Studies - Bucharest) 2. PhD Univ. Prof. NEAMTU HORIA ION (Academy of Economic Studies - Bucharest) 3. PhD Univ. Prof. TODEA NICOLAE (Valahia University of Targoviste) Art. 2. The Doctoral School, the Financial Service and the Human Resources Service shall take measures to implement this order. F203.2010 Rev. 1 SMQ/PS/PS01

RECTOR, Univ. Prof. CUCUI ION (illegible signature) Round stamp: MINISTRY OF EDUCATION, RESEARCH, YOUTH AND SPORT ROMANIA VALAHIA UNIVERSITY of TARGOVISTE

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ABSTRACT CONTENT

15. Table of contents 16. The aim of the research theme 17. The modernity of the research theme and the extent to which it has been analyzed 18. Theoretical framework 19. Research hypotheses 20. Research methodology 21. Research field 22. Short presentation of the papers structure and table of contents 23. Personal contribution 24. Conclusions 25. Limitations of study and suggestions for further research 26. References/Bibliography 27. Curriculum Vitae 28. Dissemination of research findings

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2. Table of contents List of Figures......................................................................................................6 List of Tables........................................................................................................8 List of Abbreviations.........................................................................................12 INTRODUCTION - THEORETICAL FRAMEWORK, HYPOTHESES AND METHODOLOGY OF RESEARCH....................................................13 CHAPTER I ORGANIZATION, INFORMATION AND QUALITY.........24
1.1. Organization: manifestation framework of financial and management accounting.....24 1.1.1. Organization: operations and functions............................................................24 1.1.2. Organizational learning and intelligence.........................................................29 1.2. Information : factor and instrument for the entitys planning and management.........33 1.2.1. Information, influential factor of the financial-accounting system.................33 1.2.1.1. Information in the economic system......................................................33 1.2.1.2. Information in the legal and fiscal system..............................................41 1.2.1.4 1.2.3. Information in the financing system.....................................................43 Informational accounting system.........................................................43

1.2.3. Informational circuits specific to accounting operations................................44 1.3. Quality of accounting information and its implications in decision making..............45 1.3.7 . Management of accounting information quality............................................45 1.3.8 . Certification of accounting information quality.............................................47 1.3.9 . Normalization and certification of accounts..................................................48 1.3.10 1.3.11 1.3.12 1.3.7. Monitoring the accounting information quality...................................50 Quality features of the information contained in financial

reports.........................................................................................................................51 Limits of accounting information quality.............................................53 Reference norms quality of information in financial accounting and

management accounting............................................................................................................55 1.3.8. Quantification of accounting information quality...........................................58 1.4. Preliminary conclusions..........68

CHAPTER II INTEGRATED ACCOUNTING CONVERGENCES BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING...........72

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2.1. Concepts regarding management accounting.............................................................72 2.1.1. Conceptual framework of management accounting........................................73 2.1.1.1. Function related concepts.......................................................................75 2.1.1.2. Concepts related to the utility of results.................................................76 2.1.1.3. Concepts related to processes and techniques........................................77 2.1.1.4. Concepts related to the capacities of functions......................................78 2.1.1.5. Use of the conceptual framework..........................................................79 2.2. Objectives and organization of management accounting...............................................82 2.3. Integrated accounting need for information integration and processing..................85 2.3.1. Overview of the integrated accounting concept.............................................85 2.3.2. Need for an integrated accounting system.....................................................87 2.4. Evolution and transformation of management accounting........................................93 2.5. Management accounting and entitys strategic positioning.......................................96 2.6. Management accounting in the decisional process..................................................106 2.7. Preliminary conclusions............................................................................................109

CHAPTER III PLANNING AND MANAGEMENT OF THE ECONOMIC ENTITYS EFFICIENCY..............................................................................112

3.1. Budgetary mechanism of the economic entity..........................................................112 3.1.1. Budget Financial planning instrument.......................................................112 3.1.2. Techniques for the elaboration of budgets and their inter-conditioning.......116 3.1.3. Entitys system of budgets............................................................................121 3.2. Efficiency measuring instruments.............................................................................128 3.2.1. Dashboard elaboration related aspects...................................................... 128 3.2.2. Strategic orientation dashboard.....................................................................129 3.2.3. Balanced dashboard......................................................................................130 3.3. Benchmarking...........................................................................................................133 3.4. Preliminary conditions..............................................................................................140

CHAPTER IV PRICES, EXPENSES AND COSTS CONNECTION ELEMENTS OF INTERNAL ACCOUNTING...........................................141

4.1. Double circuit accounting.........................................................................................141 4.2. Financial accounting, management accounting and cost calculation.......................143 4.2.1. Costs and prices reciprocal influence upon decisions................................145 4.2.1.1. Basis of price determination................................................................145

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4.2.1.2. Functions and structure of prices.........................................................147 4.2.1.3. Role of internal cession prices in decisional activity ..148 4.2.1.4. Constitutive elements of costs .....................152 4.2.1.5. Costs in the decisional process.....................153 4.3. Management accounting and responsibility centers.................................................153 4.4. General features of responsibility centers.................................................................153 4.4.1. Cost centers...................................................................................................155 4.4.1.1. Pre-established cost centers ................................................................155 4.4.1.2. Fixed and variable cost centers............................................................156 4.4.2. Exploitation, auxiliary, non-exploitation cost centers..................................157 4.4.3. Profit centers.................................................................................................157 4.4.4. Investment centers..........................................................................................159 4.5. Accounting of production costs................................................................................161 4.5.1. Calculation method for costs based on activities..........................................162 4.5.1.1. Cost calculation through ABC approach.............................................167 4.5.2. Calculation method for target costs..............................................................169 4.5.2.1. Cost calculation through the target cost approach...............................172 4.6. Preliminary conclusions............................................................................................175

Chapter V

CONTROLLING EFFICIENT SYSTEM FOR THE

INCREASE OF MANAGERIAL DECISION QUALITY..184

5.1. Controlling conceptual delimitation...........177

5.1.1. Controlling and controller concept in the specialty literature....177

5.1.2. Controllers place and role within the economic entity................................179 5.1.3. Elements and tasks of the controlling system...............................................180 5.2. Accounting basic controlling information instrument ..........184 5.2.1. Instruments of the controlling system ......184 5.3. Implementation of controlling instruments for the adoption of efficient decisions..187 5.3.1. Investment decisions.....................................................................................187 5.3.2. Production related decisions.........................................................................190 5.3.3. Financing decision........................................................................................192 5.3.4. Diagram of controlling indicators applicable in the decisional process.......194 5.4. Controlling and computer assistance in accounting and reporting.......195 5.5. Preliminary conclusions............................................................................................198

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CHAPTER VI EMPIRIC STUDY REGARDING THE CONVERGENCE OF FINANCIAL AND MANAGEMENT ACCOUNTING AND THE IMPACT UPON THE QUALITY OF MANAGERIAL DECISIONS.......200
6.1. Empiric study regarding the convergence of financial and management accounting and the impact of the information obtained upon the quality of managerial decisions within companies located in Prahova, Dmbovia, Buzu counties..................................................200 6.1.1. Introductive aspects regarding the study made.........200 6.1.1.1. Formulation of research hypotheses depending on objectives.200 6.1.1.2. Methodology of research.....................................................................201 6.1.1.3. Data processing and analysis...............................................................203 6.2. Analysis of results and correlations between defined variables...............................206 6.2.1. Overview and descriptive analysis of general aspects...................................206 6.2.2. Importance of the information delivered by costs in making the decisions for the increase of company efficiency.........................................................................................211 6.2.3. Degree of use of the accounting instruments and information provided by the management accounting and financial accounting in the decisional process.........................239 6.2.4. Analysis of the effects of decisions made following the use of financial and management accounting instruments upon the companys efficiency....................................255 6.2.5. Impact of economic crisis upon the activity of companies...........................264 6.2.6. Convergence point between the two types of accounting information and the need to equate the information provided by their convergence..............................................266 6.3. Hypotheses verification...........................................................................................276 6.4. Partial conclusions....................................................................................................281

CONCLUSIONS,

PERSONAL

CONTRIBUTIONS,

FURTHER

RESEARCH DIRECTIONS..........................................................................284 SURVEY.......291 BIBLIOGRAPHY...297

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2. The aim of the research theme

Finding convergences between external accounting and internal accounting generates more and more ample debates when raising the issue of integrating the information provided by the two types of accounting and of using it efficiently within a decisional context. This research intends to emphasize the need to use the integrated information provided by the management and financial accounting so that the users of such information, the managers, should be able to get in touch with the natural deepness of potential investments, while having the possibility of making decisions with full knowledge of the case. The accounting information, under its evolved form, transforms the cognitive element while systematically processing the reports of a productive process and putting them into a numerical, significant message of results. From ancient times to present, the main manifestation of accounting has been the activity of professionals well-known for their competency to produce, explore and authenticate quantified economic data, submitted according to normalized conventions. The accounting professional, while observing professional norms, for the improvement of accounting information, covers a cyclic and determining way in order to obtain, filter, measure and expose such information. Therefore, the accounting information becomes the processing object both of financial accounting and of management accounting, the determining references being as follows: Rules, drawings, reports required by the decisional framework, used for the elaboration of the best decisions; Improving, monitoring informatics means, while providing control filters and the coherence of the information delivered by the different operational systems; The need to extract synthesis reports required by internal and external users, monitoring the course of the operational life in order to validate post-factum the current flows of information; The quality of the accounting information, determined by its pertinence, accuracy and reliability, provided to users, results from the accounting documents integrated in the production process of such information. The more it fulfills certain pre-established features, the more the accounting information becomes more credible. The accounting function of any entity makes sure that the accounting information complies with generally accepted norms in strict accordance with professional deontology.

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The accounting information has the quality of exact image defined through a correct implementation of the accounting conventions of the economic reality. The proximity of accounting systems, marked by the market internationalization and globalization, by the activity of economic entities, through the increase of direct international investment, shall determine more and more the standardization of accounting information. The need for this proximity derived from the need of international investors, who wish to compare, in a natural, normal, correct manner according to equivalent criteria, the opportunity area for capital placement. Either at national or international level, the accounting rules do not result mainly from an academic scientific elaboration. We can only approve what a university practitioner has written: The elaboration of accounting rules is a complex political-strategic process where each of us defends its own interests2. All the performances proposed by specialists may make it difficult for the accountants and managers who aim the advantage to the competition. There is a tendency to use consultants who have a product to sell, a product which reflects their understanding of the advantages and difficulties of the methods provided. In such circumstances, chief accountants are made to take over the task of strategic positioning as well, not only the activity of transactions accounting. The significant, continuous improvement of the companys strategic positioning accounting also considers an exploitation process of its actual limits and its creation means for an extended research program for the relevant universities, the accent being put on quality and not on quantity elements. For the client, the value represents an important element in the management of quality. From this perspective, the notion of quality may be approached, including the means used for monitoring it. The management control determines the structuring and synthesizing of accounting information and economic rationalism, thus the capitalization of the accounting information at high quotas recognizes its inexhaustible nature. We can say that an upper form of collecting and structuring the information, consistently processed and analyzed, generates the definition of economic intelligence. For this purpose, it is necessary to use specialized programs and control systems which enable the achievement of significant indicators.
2

Boussard, D., Comunicare la al doilea seminar de cercetare al Asociaiei Franceze de Contabilitate, Grenoble, ianuarie 1981.

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It is not the amount of information which determines its value, but the fact of having it before competitors do. We consider that all these challenges constitute solid grounds for any researcher interested in the accounting field, who uses particularly the gross information from practical activity, to search for the convergence points of its various manifestation forms, while looking for the theoretical and practical answer.

3. The modernity of the research theme and the extent to which it has been analyzed
The slow evolution of the Romanian accounting system, the fact that until 2003 there has been no legal document to clearly indicate how to organize and coordinate the management accounting rendered the information provided almost insignificant. The Order of the Minister of Public Finances no. 1826/2003 for the approval of the Mentions regarding the organization and coordination of the management accounting brings clarifications for the organization of management accounting and stipulates three options, the economic entities having thus the freedom to choose any of them. These three options are: the coordination of management accounting using specific accounts, either by developing accounts from financial accounting or by elaborating an individual technical and operative record. None of these options has been detailed, therefore the economic entities can consider its organization as an autonomous system, detached from the financial accounting, imposed on, giving us a hint that the elaboration of such records is not mandatory, furthermore there are no sanctions for not elaborating it. Nevertheless, opening the autochthonous market for the occidental capital, the abundance of foreign average and large companies in the Romanian economic circuit, the need to homogenize the information at the level of the European Union and more, make the research in the field of convergence of the two accountings, the measuring of the impact of information provided by this mechanism to be of a major interest. The interest of the researcher in practical activity is essential because, as the supplier of processed accounting information, he/she must ensure the best solution to the needs regarding decision making for his/her client, he/she must answer concretely to questions regarding the operative and financial organization of the management record sector.

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These are only a few of the reasons for which the PhD thesis entitled Convergences between financial and management accounting and the impact upon the quality pf managerial decisions has been elaborated. Elaborated with the means specific to scientific, theoretical and practical research, through the six chapters approached in this paper, we propose to emphasize the most important aspects regarding the convergence points between the two types of accounting and particularly to provide a clear image of the controlling concept concerning the quality of managerial decisions.

4. Theoretical framework
The need to obtain real-time clear and concise information regarding the evolution of an economic entity, useful to deciding factors, has lead us to the attempt to identify, study and develop the convergence points between the two types of accounting and the way we can solve the issue of introducing them into an operable, efficient and especially less expensive circuit. The research theme tries to find an answer to the following questions: A) Can financial accounting coexist with managerial accounting within an integrated system and which is the role of this convergence in defining the managerial decision? The beneficiaries of the research results obtained this way are: (1) Managers the answer to this question is concretized in making clarifications and improvements to the existing practices. In this approach, pertinent solutions and results are obtained for the settlement of quality issues of the decisions made (2) Accounting professionals who, being willing to provide concrete and complete solutions to their clients, will use the results of this approach; we would also like to mention their interest and the need for continuous improvement. (3) Education using the results of researches to better understand modern methods, phenomena and theories which meet the needs of an efficient management. B) What is the degree of understanding and implementation of this mechanism at this moment within the Romanian economic entities? The answer to this question is meant to highlight the need that decision factors and accounting professionals should consider the scientific and integrated organization of the accounting of the entities which they manage so that the efficiency of the decisions to be adopted is maximum.

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5. Research hypotheses
The informational basis of the research within this paper was an investigation based empiric study, performed by means of a survey addressed to the management of the companies in Prahova, Buzu and Dmbovia counties. The survey contains 31 questions with pre-established answering options and it has been elaborated considering the form and content requirements, the expression way, the formulation rules for the questions imposed, so that the questions are precise and easy to understand for all the respondents, i.e. the data collected are valid and accurate answers. The main hypotheses standing at the basis of the research approach have been as follows: I1. Not all economic entities have their management accounting organized. I2. Not all economic entities use budgets for activity planning and controlling. I3. In most cases, do financial and management accounting instruments generate quality decisions? I4. Is the information obtained from the use of the price-expense-cost relationship frequently used in the decisional process? I5. Do managers know and use the instruments of the controlling concept in the decisional activity? I6. Is the economic entity willing to improve the integration of financial accounting with management accounting? How does it see the settlement of this issue?

Besides the verification of these hypotheses, we intend to know the degree of satisfaction of managers following the use of the price-expense-cost relationship in the decisional process, to find out the nature of the actions which determine the improvement of the integration of financing accounting and management accounting and which are the instruments of the controlling concept used in the decisional activity.

6. Research methodology
The research methods used within this scientific approach are: analysis of documents, comparative method, participative and non-participative observation and survey.

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We can note how the research methods listed are a combination of longitudinal and transversal methods, which are used in order to set the basis of a descriptive research, theoretically and conceptually underlying the aspects regarding managerial accounting, cost calculation, cost calculation methods, information capitalization methods and their utility in the decisional process, and then of empiric researches, studying the behavior of organizations, at a national level, in the light of practices, of the calculation methods and management instruments used, in order to answer the interest theme approached. Starting from theory in order to reach practice frames this research within the category of researches based on deductive approaches, which then goes to inductive approaches due to the theoretical and conceptual transposition of the practical aspects identified. The informational sources used for the achievement of this research include: national or international specialty books: specialty articles published in famous national or international journals; studies and researches performed by various professional organisms. The defining elements of this research are: c) The purpose of research The purpose of the research paper is to identify the convergence elements of financial and management accounting and the impact of such information upon the quality of managerial decisions, for this purpose we would like to know the current phase of this convergence at the level of autochthonous management. d) The objectives of research As for the importance and modernity of the researched theme, in order to answer the research hypotheses in accordance with the current needs of economic entities which act on an evolving market, we have established the following objectives: Analysis of the importance of the information delivered by costs in making the decisions of increase of the companys efficiency; Degree of use of the instruments provided by the management accounting and the financial accounting in the decisional process; Analysis of the effects of decisions made following the use of financial and management accounting instruments upon the companys efficiency; Analysis of the degree of use of the accounting information provided by the management accounting and the financial accounting in the decisional process, the satisfaction of managers provided by this information;

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Establishing the convergence points between the two types of accounting information and the need to equate the information provided by their convergence; c) The results of research The results of scientific research can be used in practice by Romanian managers,

controllers and accounting professionals as well as study material in the specialty university education.

7. Research field
For the elaboration of this thesis, we have used in the research field a sample made of economic entities of Prahova, Buzu and Dmbovia counties, selected randomly without any influences from the external environment or from us, whose management has answered the surveys questions.

8. Short presentation of the papers structure and table of contents

The PhD thesis named Convergences between the financial and management accounting and the impact upon the quality of managerial decisions is formally structured into six chapters, preceded by introduction and followed by conclusions, personal contributions, further research directions and a bibliography including 182 sources. Each chapter proposes objectives and ends with conclusions. The paper contains 69 tables, 46 figures and graphs. In the first chapter, Organization, information and quality, we made an overview of the organization from the perspective of the manifestation framework of the financial and managerial accounting, with reference to its operations and functions, doubled by organizational learning and intelligence concepts. We emphasized the role of accounting information as a connection factor between the economic, legal, financial and fiscal systems. We have also focused on the quality of accounting information and its role in the decisional system, thus characterizing competency. The second chapter, Integrated accounting convergences between financial and management accounting, has started with concepts regarding the management accounting, its objectives and organization, and we have defined the integrated accounting concept, as a place of accounting information processing, we have introduced a formal integrated pattern of accounting records required for the evolution and transformation of management accounting.

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Following the analysis of this chapter, we have found that it is necessary to have, within the accounting system, a module of integrated accounting at the level of IMMs so that it is the main platform in the management and legal activity of entities. We also propose the use of a specific common balance sheet document, called integrated balance sheet. In the beginning of the third chapter called Elaboration and management of the economic entitys efficiency, we have tried to go from the accounting aspects of our research theme to the management elaboration and control aspect of the activity of economic entities. In this chapter, we have shown the importance of budget as an instrument of financial planning, the informational starting basis in the activity of elaboration of budgets and elaboration techniques. We have also studied the budgetary system of the economic entity and the inter-conditioning of budgets. The second part of the chapter has covered the management activity of the economic entitys efficiency and, for this purpose, it has indicated efficiency measurement instruments, such as: dashboards and benchmarking. In the conclusions of this chapter, we have answered, from a theoretical point of view, the hypotheses regarding the need to use budgets in the decisional activity and the utility of dashboards and benchmarking in the decisional activity. In the fourth chapter, Prices, expenses and costs connection elements of internal accounting, we have shown the connection between prices, expenses and costs within the context of convergence between financial and management accounting. Related to this aspect, we have emphasized the importance of prices in the informational flow of financial accounting, the determination basis of prices, the functions and their structure and we have referred particularly to the importance of internal cession prices in the decisional activity. We have shown the conceptual framework of management accounting, of cost centers and of cost calculation methods and, after having covered the specialty literature regarding cost accounting, we have considered appropriate to present modern cost calculation methods. The conclusions of this chapter are as follows: There is a strong connection between prices, expenses and costs, between them and the method of registration into financial and management accounting; Classical cost calculation methods are the most frequent in the current activity, but the managers with an open mind for changes and new are willing to experience new calculation methods, such as activity based costing or target costing; Chapter 5, Controlling efficient system for the increase of the quality of managerial decisions, emphasizes the controlling and controller concept, the importance of 55

their use in an economic entity which operates as a subsystem of a globalized economy, in continuous progress, as an answer to the need of managers to benefit from simple, cheap, realtime verifiable solutions. We have highlighted the instruments of the controlling system, where accounting plays the role of the primary information instrument. For the conclusions of this chapter, we propose: a diagram of controlling indicators applicable in the decisional process; the introduction of a controlling compartment at the level of average companies in full ascension. Chapter 6, Empiric study regarding the convergence of financial and management accounting and the impact upon the quality of managerial decisions represents the aspect of quantity research of this theme, while being an element of utility and new at the same time. This study has been made by means of Romanian economic entities and it was necessary in order to obtain a general view regarding the convergence degree of the financial and management accounting, the influence which the information obtained from such integration has upon the quality of managerial decisions. At the same time, we have identified weak points, opportunities and threats which Romanian entities face in the researched field. The important aspect of the study are: presentation of organizational methods of managerial accounting within Romanian economic entities; identification and presentation of cost calculation practices and methods implemented by Romanian organizations; identification and presentation of controlling instruments in the decisional activity; presentation of the extent to which the economic entities are willing to use an integrated system of financial accounting and management accounting. Presentation of the methods of capitalization of the information delivered within the process of adoption of managerial decisions; Establishment, on empirical basis, of the correlation existing between various variables and the role they have in the organization of the accounting integrated system; Following this study, we have identified a series of deficiencies or lacks of the decisional system (the lack of more severe regulations, the lack of professional organisms in

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the field), a reason for which we have dared to formulate certain solutions and suggestions for the improvement of the current system: Formulation and argumentation of the opinion according to which economic entities must have an integrated accounting pattern; Formulation and argumentation of the opinion according to which average economic entities need a specialized, regulated controlling compartment which uses modern decision elaborating and measuring elements for the purpose to improve them;

Formulation and argumentation of the opinion according to which the framework of

the Romanian management accounting should be regulated by types of activities as, together with the specialized system of controlling, based on a solid organizational structure and on a set of clear rules, the quality of managerial decisions can be improved;

9. Personal contribution
The researches made in the field of managerial accounting in order to obtain information, new knowledge and results are useful for practice and practitioners. Moreover, the purpose of researches in the field of both financial and managerial accounting is to describe, explain and disseminate the techniques and practices used for the clarification and improvement of the generally employed existing organizational practices, opening thus the gates of practice oriented researches. Consequently, in the following paragraphs, we would like to cover the elements and ideas which we consider a personal contribution to the research made. From a conceptual perspective, we consider that this scientific approach enables: 4. The detailed presentation and development of conceptual approaches, at a national and international level, in terms of integrated accounting, budget system of economic entities and their use, defining the controlling concept, development of managerial accounting in the light of corporatist governing; the functions of management and the decisional process; the instruments, techniques and information used by the management in the decision making process; 5. The detailed development of conceptual approaches regarding the evolution of financial accounting, managerial accounting in terms of cost calculation in our country, i.e. the identification of current research trends, at a national level, regarding the researched field.

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6.

The elaboration of the existing relationships between the accounting system of

organizations, financial accounting and managerial accounting; between the managerial accounting, calculation and cost management; Within the issue regarding controlling, we consider that, through the comparative presentation of the implementation of this concept at the level of the different types of organizations, the practitioners have the possibility to get familiar with this ample concept used by the specialists in the field, they can receive guiding in terms of development, improvement, implementation of methods or working techniques. As for the level of capitalizing the information provided by the two types of accounting, of their integration in the benefit of a qualitative decisional process, we consider that the study made offers a detailed review regarding: (1) the presentation of the structure of the economic entitys budgets, their use in the controlling activity, the connection between this compartment and decisive factors, while admitting the influence of the immaterial capital in the decisional process; (2) the types of decisions which can be adapted based on cost and cost center information; (3) the management instruments and techniques which should help the management in governing the organization. This perspective has allowed us to make a few suggestions: The introduction and use of an integrated accounting module at the level of IMMs so that this is the main platform in the management and legal activity of entities. We also propose the use of a specific common balance sheet document, called integrated balance sheet. The use of a new diagram of controlling indicators applicable in the decisional process; The introduction of a controlling compartment at the level of average companies in full ascension. The empiric study made, regarding the convergence of financial and management accounting and the impact upon the quality of managerial decisions, represents a new and useful element. The results obtained have indicated the validity of the hypotheses formulated as follows: Verification of hypothesis I1: Not all economic entities have their management accounting organized - validated

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The verification of hypothesis I1 has shown that, although the Law of accounting no. 81/2001 stipulates that the organization of managerial accounting is mandatory for all Romanian organizations, not all the economic entities included in the sample, only 143 (70,4%) declare that they have their management accounting organized, whereas the 60 (29,6%) remaining have answered negatively. Verification of hypothesis I2: Not all economic entities use budgets for activity planning and control - validated Among the companies answering the survey questions, 58,7% declare that they use budgets for activity planning and control, whereas 41,3% provide a negative answer. This confirms the hypothesis according to which not all economic entities use budgets for activity planning and control. Verification of hypothesis I3: In most cases, the instruments of financial and management accounting generate quality decisions - validated Among the companies answering the survey questions, 84,6% declare that they consider the use of the instruments provided by financial accounting in decision making. As for the use of the instruments provided by management accounting, 92,3% of the respondents declare that they consider using them in the decisional process. About 70% of the respondents consider as important and very important the utility of the information provided by financial accounting. The same amount (70%) goes for companies which consider as important and very important the utility of the information provided by management accounting. In the light of the performances obtained by companies following the decisions based on the instruments and information provided by financial and management accounting, we are able to say that in most cases, the instruments of financial and management accounting generate qualitative decisions, confirming thus the hypothesis formulated in the beginning of this study. Verification of hypothesis I4: The information provided by the use of price-expensecost relationship is frequently used in the decisional process - validated Considering the fact that the satisfaction provided by the use of instruments is directly proportional to the importance attached to the information delivered by these instruments, we can say that the satisfaction of managers as a consequence of the use of price-expense-cost relationship is significant, taking into account that more than 50% of them consider very important the information provided by this relationship.

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Verification of hypothesis I5: Managers know and use the instruments of controlling concept in the decisional activity - validated One of the most monitored economic-financial indicators in the analysis of the companys performance is the result of the exercise (39,2%) and the profitability rates (32,9%). Liquidity indicators are aimed in 11,2% of the cases, solvability indicators in 9,8% of the cases, whereas the cash-flow is mainly aimed by 7% of the respondents. All the control instruments of activitys performances are used by companies. We would like to mention, in a decreasing order, the most used instruments: budget control (28%), dashboard (25,2%), reporting (21,7%), scorecard balance (13,3%) and benchmarking (11,9%) Analyzing the above data in terms of use of the controlling concept, it is confirmed that these instruments are known and used by managers in their decisional activity. Verification of hypothesis I6: Economic entities are willing to improve the integration of financial accounting and management accounting - validated The fact that 70,6% of the companies included in the study have taken actions for the improvement of cooperation between financial accounting and management accounting proves that economic entities are willing to improve the integration of financial accounting and management accounting.

10. Conclusions
Considering the qualitative component of this research concretized in the study of specialty literature, exposed in the first five chapters, as well as the quantitative component concretized in the empiric study regarding the researched theme presented in chapter 6, the convergence between financial and management accounting can be achieved as follows: In the first phase, integrating the information provided by the financial accounting in the management accounting, by means of a formal integrated module, regulated and applicable in all economic entities, and of an integrated balance sheet; The second phase of this process is the establishment, from the perspective of the price-expense-cost correlation, of the correct organization of the management accounting adapted to the main scope of activity of the economic entity; In terms of improvement of the quality of managerial decisions, the process aims the introduction of a controlling compartment in the flowchart of the economic entity which should be the interface between the execution and decision compartments, a compartment

60

which should take over the information processing tasks from the financial and management accounting and transpose them into projects and solutions at the management requests.

11. Limitations of study and suggestions for further research

Any scientific research, as complex and grounded as it may be, admits the risk of new limitations. Therefore, we are able to identify the following limitations within our scientific approach: As for the controlling concept, we have only presented it within the various types of organizations, we have provided the features, phases, advantages and disadvantages of this concept, without making an applicative study within an economic entity which would practically indicate the qualitative increase of managerial decisions; Within the applicative study, we have not discussed details, we have not particularized, applied and implemented the information of this concept into a certain organization as, in Romania, this concept is very little used only in the framework of the branches of multinational companies unfolding their activity here. As for the elaboration of the survey, we have taken into account only the most relevant aspects, without entering into details, from the theme researched in order not to take much of the respondents time, i.e. not to scare or discourage them with a multitude of questions. The surveys distribution, by e-mail, has not generated very high response rates (32,23%), but, considering the multitude of professionals to whom this survey was distributed to, it proved to be the most practical and the least expensive method. Thus, we consider that the reformulation of questions, the long period of time needed for research, the use of performing concepts, such as controlling, would enhance the relevance of the study.

Perspectives of research The perspectives regarding further researches in the field of interest are related to the elimination of limitations or deficiencies mentioned in previous paragraphs, namely: The achievement of practical studies regarding the testing of the controlling concept as a modern managerial instrument within Romanian economic entities, while implementing it within several entities in different areas of activity in order to analyze and monitor the results obtained.

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The expansion of the number of accounting professional in order to make a study at the national level, regarding the need to use this concept, a fact which would provide the study with more relevance and objectivity.

The performance of investigations regarding the level of training, the attributions and
skills of managers as well as of accounting professionals in the implementation and use of modern management instruments.

12. References/Bibliography

62

13. Curriculum vitae

Curriculum vitae Europass

Personal information
Surname(s) name(s) Address(es) no.5, Soldat Erou Arhip Nicolae street, bldg. 98, entry C, app. 47, Ploiesti, Prahova, Romania, postal code 100700 Telephone(s) Fax(es) E-mail(s) Nationality(-ies) Date of birth Gender 0344 404 250 0344 404 250 boboceam@gmail.com Romanian 11 September 1966 female Mobile: 0724 397 680 / First

Bobocea Mariana

Work experience
Dates 2007 at present

Occupation or position Economic Manager held Main activities and Managing accounting records

responsibilities Name and address of SC RCT CONCEPT TECHNOLOGIES SRL, Blejoi, Prahova employer

63

Type sector

of

business

or Shoe Industry

Dates

2007 - at present

Occupation or position Expert accountant held Main activities and Managing accounting records, judicial and extrajudicial accounting expert

responsibilities

appraisements, evaluations, accounting and administrative management activities for domestic and foreign companies

Name and address of EXPERT ACCOUNTANTS OFFICE BOBOCEA MARIANA, Ploiesti, Prahova employer Type sector of business or Accounting expert appraisements, accounting, audit, evaluations

Dates

2009 - at present

Occupation or position Associated teacher held Main activities and Seminars on the following subjects : financial accounting, banking accounting, public finance, Currency - Credit, Share Markets, Public accounting, Accounting policies and options Name and address of GEORGE BARITIU UNIVERSITY BRAOV employer Type sector Dates 2005 - 2009 of business or University education

responsibilities

Occupation or position Associated teacher held Main activities and Seminars on the following subjects : financial accounting, banking accounting, public finance, Currency - Credit, Share Markets, Public accounting

responsibilities

Name and address of PETROL-GAZE UNIVERSITY PLOIETI, Economic Science Faculty, Finance, employer Type sector of business Accounting and Economic-Financial Analysis Department or University education

Dates

2008 - 2009

64

Occupation or position Economic Manager held Main activities and Accounting records activities for commercial companies

responsibilities Name and address of SC CONTROLLING IN HOUSE EXPERT SRL, Ploieti employer Type sector of business or Accounting expert appraisements, audit, evaluation

Dates

1999-2007

Occupation or position Head accountant held Main activities and Managing accounting records

responsibilities Name and address of SC EMMA IMPEX SRL, Puleti employer Type sector of business or Meat industry

Dates

1996-1998

Occupation or position Head of financial-accounting department held Main activities and Managing accounting records

responsibilities Name and address of SC ATM SA Ploieti employer Type sector of business or Specialized road transport, passengers and freight

Dates

1992-1996

Occupation or position Accountant held Main activities and Accounting records

responsibilities Name and address of SC BAT SA BOLDETI SCIENI employer

65

Type sector

of

business

or Transport and supply base for the Ministry of Oil

Dates

1988-1991

Occupation or position Accountant held Main activities and Accounting records

responsibilities Name and address of UJCM PRAHOVA employer Type sector of business or Trade association

Education training
Dates Title awarded Principal Occupational covered Name and type of

and

2007- at present qualification PhD Candidate

subjects

/ Financial accounting, Managerial accounting, Economic-financial analysis, Economic skills entities audit, Management, Research methodology

of VALAHIA UNIVERSITY IN TRGOVITE, Economic Science Faculty, Doctoral

organization

providing Studies

education and training Dates Title awarded Principal Occupational covered Name and type of PETROL-GAZE UNIVERSITY PLOIETI, Economic Science Faculty subjects of 2005-2007 qualification Master Specialization in Economic, Tourism and Administrative Systems Management / Economic, Tourism and Administrative Systems Management skills

organization

providing

education and training

66

Dates Title awarded Principal Occupational covered Name and type subjects of

2005-2006 qualification Graduate Department for Teacher Training

/ Pedagogy, psychology, teaching methodology, philosophy skills

of PETROL-GAZE UNIVERSITY PLOIETI, DPPD

organization

providing

education and training Dates 1994-1999

Title awarded

of

qualification Licensed Economist Specialization in Financial, Accounting and Administrative Management subjects / Financial accounting, Managerial accounting, Economic-financial analysis, Economic skills entities audit, Management, Research methodology

Principal Occupational covered Name and

type

of ECOLOGIC UNIVERSITY BUCURETI

organization

providing

education and training Dates Title awarded Principal Occupational covered Name and type of NO. 4 INDUSTRIAL HIGH SCHOOL, CMPINA, PRAHOVA subjects / Math, physics, woodworking skills of 1980 - 1984 qualification High School graduate diploma

organization

providing

education and training

Personal skills and competences

Mother tongue(s)
Romanian

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Other language(s) Self-assessment

European level (*)

English, French Understanding

Listening Independent User Elementary User Reading Independent User Elementary User

Speaking
Spoken interaction Spoken production Independen t User Elementary User Independent User Elementary User

Writing
Written production B1 Independen t User Elementary User

English French

B1

B1

B1

B1

A1

A1

A1

A1

A1

(*) http://europass.cedefop.europa.eu/en/resources/european-language-levels-cefr

Social

skills

and Adaptability to my social and economic environment particularities, pedagogic skills.

competences Organisational skills and Methodical, rigorous and professional management of public and private entities competences Computer skills and Accounting software, ERP implementation, Microsoft Office, Corel 8 competences Driving licence(s)
Category B 2004-2007 Expert Accountant Title CECCAR Prahova Branch, 2011 expert evaluator title, CECCAR Prahova Branch, member of CEDIMES Paris 2007- 2011, ID card 990/2007, 2010.

Additional information Appendices

List of published work

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14. Dissemination of research findings

The authors findings have been disseminated in the list of papers below:

LIST OF PAPERS
1 Books/courses published by well-known publishing houses (A1, A2, etc.), published guidelines/workbooks (B1, B2, etc.), chapters published in collective volumes, theoretical chapters written (C1, C2, etc.) individual local or online courses, which contribute to the development of didactic/professional activities (D1, D2, etc.) 2 Specialty books published by well-known publishing houses (E1, E2, etc.), published in international specialty journals (F1, F2, etc.),

articles/studies

articles/studies published in national specialty journals (G1, G2, etc.), articles/studies published in the volumes of international scientific manifestations well-known in the country and abroad (H1, H2, etc.), articles/studies published in the volumes of national scientific manifestations (I1, I2, etc.), papers presented in various seminars/exhibitions, innovations, etc. (J1, J2 etc.), as the case may be, which make scientific contributions to the fields development. H1 Bobocea M., Contabilitatea managerial i managementul decizional, Conferina

tiinific Internaional, Universitatea Tehnic Republica Moldova, 26-28 oct. 2007, pg. 109-112 H2 Bobocea M., Management accounting and decizion management, Conferina tiinific Internaional Riscul n economia contemporan Ediia a IX a, Universitatea Dunrea de Jos, Galai, ISSN 978-973-7845-58-0, B+, 2007 H3 Bobocea M., Performance between financial indicator and managerial accounting, Conferina tiinific Internaional Riscul n economia contemporan Ediia a IX a, Universitatea Dunrea de Jos, Galai, ISSN 978-973-7845-58-0, B+, 2007 H4 Bobocea M., The necessity of organizing management accounting and the understanding of its role with in romanian economic area Conferina tiinific Internaional Science and technology in the context of sustainable development, 6-7 nov 2008, Buletinul Universitatii Petrol-Gaze vol.LX. 5B/2008 pg.165.B+, ISSN 1224-6832.

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H5

Bobocea M., The principles of the direct-costing approach and their application in Conferina tiinific Internaional Challenges of

the managerial administration,

contemporary knowledge-based economy ICMEA 2008, 28-29 nov 2008, Universitatea 1 Decembrie 1918 Alba Iulia, pg. 33.B+, ISBN 978-973-1890-15-9, pg.343 H6 Bobocea M., Activity cost determination from the managerial and financial accounting point of view, Conferina tiinific Internaional, Third Edition , Universitatea Alma Mater Sibiu, 26-28 martie 2008. CNCSIS B+., H7 Bobocea M., The operative controlling and the balance sheet, Conferina tiinific Internaional, Third Edition , Universitatea Alma Mater Sibiu, 26-28 martie 2008 B+.CNCSIS H8 Iov D.R., Bobocea M., General Budget of the Manufacturing Costs, Challenges of contemporary knowledge-based economy, Universitatea 1 Decembrie, Alba Iulia, 2008; B+, ISBN 978-973-1890-15-9, pg. 323 H9 Iov D.R., Bobocea M., Baz i alternativ n evaluarea activelor materiale n condiii de incertitudine, Universitatea de Vest Vasile Goldi Arad, 2009, Conferina tiinific Internaional Dimensiunea european n cercetarea tiintific pluridisciplinar, Studia Universitatis Vasile Goldi din Arad, seria tiine Economice, ISSN 158-2339; H10 Iov D.R., Bobocea M., Specific Aspects Concerning on the Accounting of Public Institutions in the Actual Economic Context, Universitatea Eftimie Murgu Reia, 2009, Analele Universitii Eftimie Murgu Reia, Facultatea de tiine Economice i Administrative, ISSN 1584-0972, pag. 380-384; H11 Bobocea M., Iov D.R., Imbalances Regional Economic After Romania Joining The European Universitatea Eftimie Murgu Reia, 2009, Analele Universitii Eftimie Murgu Reia, Facultatea de tiine Economice i Administrative, ISSN 1584-0972, pag. 81-85; H12 Dinescu I., Bobocea M., Consideraii privind reevaluarea imobilizrilor corporale , Conferina tiinific Internaional, Dezvoltare Durabil i Energii Regenerabil, Universitatea Spiru Haret, 2009, , Editura Fundaiei Romnia de Mine, Bucureti, Romnia, ISBN 978-973-163-510-1, cotat B+, CNCSIS. H13 Bobocea M., Controlling strategic, convergene ntre eficacitate i eficien 33lea Congres ARA Organizat de ctre Universitatea Alma Mater din Sibiu , 2 - 7 Iunie 2009, Sibiu, Romnia , Polytechnic International Press Montrel Quebec 2009 , Volumul I ISBN 978-2-553-01433-8.

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H14

Bobocea M., La restructuration budgtaire de lentreprise : une solution pour

traverser la crise conomique 56me CONGRES DE LASSOCIATION INTERNATIONALE DES CONOMISTES DE LANGUE FRANAISE linvitation de lUniversit de TRGOVITE : 25 27 MAI 2009, Analele Universitatii Valahia Targoviste, Section Sciences Economiques No. 26/2009 ISSN 1453 8202 , J1 Bobocea M., Bogdan I. Demersul sistemic n condiiile globalizrii economiei,

Academia Oamenilor de tiinta din Romania, Sesiunea tiinific de primavar, Trgovite, aprilie 2009.

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