Nătălița-Mihaela Frumușanu¹, Mihaela Martin ²*

¹ Babes-Bolyai University, Faculty of Economics and Business Administration, Department of Business Administration, Traian Vuia Square, no. 1-4, Reșița, Caraș-Severin, România
² Babes-Bolyai University,  Faculty of Political, Administrative and Communication Sciences, Department of Public Administration and Management, Traian Vuia Square, no. 1-4, Reșița, Caraș-Severin, România
* Corresponding author. E-mail: mihaela.martin@ubbcluj.ro

Robotica & Management, Vol. 29, No. 1, pp. 60-64
DOI: https://doi.org/10.24193/rm.2024.1.10

Abstract: Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resources, conducting in-depth analyses, making prompt decisions, and ensuring consistent monitoring, all aimed at attaining the highest levels of production efficiency.

Keywords: Public services, managerial accounting, cost analysis, efficiency, performance.

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References

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