Fondements des décisions financières ayant pour but de réaliser un management préventif

Under current conditions, many companies are in a crisis without their management being able to control these situations. The globalization of the market, the pressure exerted by competition, the continuous need for efficiency of activities with the falling prices, the growth dynamics of the contemporary economic environment presupposes continuous improvement of the planning, control and management process with a view to making a profit. In addition to the traditional financial-accounting functions, we are increasingly talking about the concept of controlling strategy as a way of approaching a business, from a financial perspective, but also in the business process, in their interdependencies with the aim of identifying events having a significant impact on business before it becomes accounting information.