THE NECESSITY OF ACCOUNTING INFORMATION IN THE MANAGEMENT OF THE COMMUNITARIAN SERVICES OF PUBLIC UTILITIES

• Main Authors: DOREL MATEŞ, GHEORGHE CLAUDIU FEIES
• Format: Article
• Language: English
• Published: University of Petrosani 2010-01-01
• Series: Annals of the University of Petrosani: Economics
• Subjects: accounting information; communitarian services of public utilities services; financial-accounting information system
• Online Access: http://www.upet.ro/anale/economie/pdf/20100324.pdf

We presented in this work the way in which the information furnished by the financial-accounting information system is used in the decision making process of the management of the operators of communitarian services from public utilities. Also, the implications of the accounting information in the planning and accomplishing the investments within the infrastructure necessary for the services of public utilities are presented. The financial-accounting information is created with the purpose of answering the requests of the management to fundament the decisions but also to satisfy the information needs of the other external or internal users. Regarding this, the financial-accounting information specific for the operators from the system of communitarian services of public utilities is presented and also the qualitative characteristics and the way the accounting information is gathered in order for it to have real value for planning, control and decision making. Also, are presented the situations with financial and performance indicators that are requested by ANRSC in order for the services of public utilities to be licensed, indicators calculated with the help of the data received from the financial situations.