Finance - Accounting Dimension of Agriculture at the Level of Town Halls Information for Managers

Abstract

The work entitled Finance - Accounting Dimension of Agriculture at the Level of Town Halls. Information for Managers aims to reveal the contribution of agricultural sector at the achieving of mayoralties objectives, where the recovery of the accounting information is produced by the accountants and it realize for authorizing officers. The work present the following aspects: the importance of agriculture, the interdependence budget accounting, the way of presenting the information generates from agriculture in budget and for reflection in accounting, the necessary informational supports in this sense. It is underlined the importance of informational feed-back between the two actors involved in the production of information and the substantiation of decisions: the accountants and the managers.