CONSIDERATIONS ON THE ORGANIZATION OF THE MANAGEMENT ACCOUNTING SYSTEM IN BAKERY COMPANIES

The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological and organizational particularities of the company must be taken into account in any approach for the organization/reorganization of the management accounting system within the unit.