"The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County "

Abstract

Management accounting is an important part of the economic information system, with a key role in decision making, whether we talk about small and medium enterprises or large companies. However, management accounting is superficially treated in most economic entities, there are entities in which professional accountants consider management accounting as optional, as shown in the survey performed in Caraş Severin County, querying 50 economic entities from the three categories (microenterprises, SMEs and large companies) and processing the results in SPSS. Introduction Information and the information system are terms with increasing impacts on the enterprises, invading the models and the management analysis fields. Exactly as in any other information system, the economic information system contains news and information from different fields, but most of them derive from the economic database. The most representative sources of economic data and information are (Ovidia, 2013):-The economic planning, which provides economic informational planning and business prognosis data, their share being of 28% of the total economic information;-The economic database which provides effective information data, representing 70% of the total economic information, distributed as follows:  46-50% information provided by accounting;  9-13% information provided by the economic-social statistics;  11% of the information is provided by the active database;  Other sources represent the rest of the 2% percentage. Hence, the information of the economic information system are mostly (70%) provided by the economic evidence/database, mentioning that most part of information in organizations include accounting information (Zare and Shahsavari, 2012: 5-10), a statement sustained by the fact that the accounting information systems includes components and elements of an organization that provides informations for users by processing financial events (Zare et.all, 2012: 32-38). Based on the accounting information function, which is to provide information in order to substantiate decisions, and considering the two components of accounting (financial and managerial accounting), we can assert that accounting has an internal information function (for the enterprise management) and an external one (for the third parties). Internal decision-making and analysis of cause-and-effect relationships can require very specific models and accounting information (Eierle and