أهمية و دور و ملائمة البيانات المحاسبية في صنع و اتخاذ و ترشيد القرارات الإدارية

الملخص EN

Accounting is asocial activity has social goals which it translate and achieve these goals using a known means and techniques in accounting filed.

Accounting is played this role because it can producing information which has a different influence in decision makers and will be not see to it a pure groups of tredional functions accomplish without any impact.

The basic problem of this research is attempt to explore that the accounting achieve an effective function interested with provide information for arrange and various of economic decision which interest of users.

The objective of research in study and diagnosis the pure relationship between Accounting and Management, the first is information producing system and the second is area of decisions making, A necessary integrated is very important between both fields to achieve a hight degree of consistency for between accounting and managerial decisions .