SISTEMUL INFORMATIONAL AL CONTABILITATII DE GESTIUNE /
  THE INFORMATIONAL SYSTEM OF MANAGEMENT ACCOUNTING

            Prof. univ. dr. Briciu Sorin - Universitatea „1 Decembrie 1918” Alba Iulia
     Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba Iulia

       Abstract: The present paper work contains a few aspects about the informational system of
management accounting. In the first part, there are presented information related to the following
concepts: information, informational system, informational goods and informational resources.
       Then we discussed about the accounting as the most important supplier of economic
information. The accounting piece of information is the accountancy’ end product.The accounting
informational system has two components: the financial accounting and the management
accounting. We were interested about the second component.

       Keywords: informational system, management accounting, accounting informational system.

       JEL Codes: M41, D80.