The above paper tries to demonstrate the fact that, a well developed managerial accounting, dynamic and flexible, is constituted into a powerful tool available for the managers at all organisational levels, and also emphasises the importance that the financial audit has as a communication tool with the users of financial situations regarding the established economic decisions.
Disposing of these instruments, it is certain that the decisions that will be taken by them will be much more founded and will have available much more solutions in the competitive environment.