THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAS SEVERIN COUNTY

Management accounting is an important part of the economic information system,with a key role in decision making, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated in most economic entities,there are entities in which professional accountants consider management accounting as optional,as shown in the survey performed in Caras Severin County, querying 50 economic entities from thethree categories (microenterprises, SMEs and large companies) and processing the results in SPSS.