Views on the Purpose of Management Accounting in the Romanian Energy Sector

The energy sector, an industry sub-branch, is the basic strategic infrastructure of national economy, on which the entire development of the country is based. At the same time, energy represents a public utility with a strong social impact. The particularities of the energy sector, such as: long implementation periods for various sectoral policies, reaching the aimed strategic objectives, large capital needed for the development of this system, the necessity of achieving production simultaneously with consumption, and others, require the existence of medium and long term strategies, as well as the organization and implementation of management accounting in order to ensure an operational information basis for increasing the efficiency of activities run by managers that operate in this system.The goal of this scientific approach is to underline a few essential issues regarding the purpose of management accouting in the energy sector.