MANAGERIAL ACCOUNTING AND ENVIRONMENTAL PERFORMANCE OF BAKERY COMPANIES

The complexity of the economic life, the economic and financial crisis and the social and environmental problems determine the increase in the role of information provided by managerial accounting in decision-making. The efficient management of any economic unit is based on the existence of a well structured information system, according to managers’ information needs, the main component of such system being accounting. The article aims at clarifying certain aspects concerning the role of managerial accounting in the correct assessment and in managing performance in bakery companies.