COGNITIVE MEANINGS OF MANAGEMENT CONTROL
 IN ESTIMATING THE DEGREE FOR ACHIEVING THE STRATEGY


            Alina Puţan, ”1 Decembrie 1918” University, Alba Iulia, Romania
           Dan Ioan Topor, ”1 Decembrie 1918” University, Alba Iulia, Romania
              Maria Gheorghian, “Valahia” University, Târgovişte, Romania

ABSTRACT: The control shall provide to managers the information dynamic, real, preventive,
which raises the value of conclusions and quality decisions. Control is a tool for knowing
reality, and the possibility of identifying and preventing deficiencies and anomalies. Control
penetrate the essence of the phenomenon, support managers in efficiently management,
allows the notification of negative aspects when they manifest as a tendency, and comes
operatively for preventing and removing the causes that led to their.
For the strategy to be implemented includes: preset order, a change of already existing
procedures, an involvement of all participants in the effective exercise of the entity and the
regulatory and control instruments.

Keywords: management control, strategy, decision.

JEL Codes: M41.