Financial Management of Economic Entity from the Perspective of Alternative Approach

Victor Munteanu ； Monica Petruța Zamfir (Maaliky) ； Cristian Florian Florea

《Academic Journal of Economic Studies》 2卷4期 (2016/12) Pp. 57-67

摘要

Throughout the study the financial management presented is divided into three directions, namely financial analysis, financial planning and financial strategy, focusing on increasing the quality of financial management conducted at the economic entity by identifying an easier possible use for a system of alternative decisions in order to increase the profitability. The study also aims to identify new meanings of financial accounting information system in performing the managerial act through alternative decisions, trying to highlight the need to create a management tool generator of variants possible to be adopted with an impact on their application in the economic entity as a whole. Based on qualitative research on the financial management act, it is revealed the importance of the financial management act manifested in the economic entity and also its quality improvement through simulations targeting the management through budget system.

關鍵字

Economic entity ； financial management ； alternative decisions ； profitability ； management through budgets