EIRP Proceedings, Vol 15, No 1 (2020)

Abstract

The management activity of an entity is a planned activity, precalculated and which concerns both the immediate and long- term economic processes. The latter lead to the extensive development of the entity. Within the managerial process, in which the economic- financial forecasts play an important role, we distinguish with priority the activities of organization and planning of the economic- financial activity of the entities. In order to achieve the proposed goals, an important role is played by the consulting activity, structured on various fields of specialization and expertise. In this way we meet technical consultants on various engineering specialties, tax consultants for the environment subject to taxes and taxes due to the state budget and not only, explaining the financial- fiscal legislation, applying the tax code and related laws. long- term, while certain specialties can be met only in certain phases of the management process. Let’s not forget that the financial activity of the entities also depends on the formation of the Consolidated State Budget. Another important activity in the managerial activity, is the activity of the auditors, both internal and financial, who through their expertise and through the expertise of the different internal processes of the entity, can advise and guide the managers in the decision making process.