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SOURCES OF INFORMATION SUPPORT TO ENTERPRISE MANAGEMENT

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Author(s): Nemanja Todorović

Journal: Zbornik Radova Ekonomskog Fakulteta Istočno Sarajevo
ISSN 1840-3557

Volume: 6;
Start page: 417;
Date: 2012;
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Keywords: accounting information systems | business management | management | information.

ABSTRACT
The paper examines the concept ofinformation support to cost management, as well asthe principle of decision-making on the ground ofthe facts based on analysis of data and informationcontained in financial reports. The starting point isthat the facts are not known until the data andinformation are systematized and explained.Analyzing relevant data leads to the facts uponwhich decisions are made in order to reduce therisk of decision-making based solely on opinion(position) of the management.It also points out the importance and access tofinancial information, which is fundamental tomaking good and sustainable business andfinancial decisions, in terms of achieving targetedobjectives.Finally, the paper gives a comment of thebusiness as the relevant information document forthe company management.
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