The new management accounting system was designed in parallel to the implementation
of a new software developed by the company. The software enables a
relatively simple system of data gathering and information elaboration in order to
support management needs with appropriate reports, meeting the requirements of
reliability, timeliness and relevance of information, with regard to the specific
information features of the control process (antecedent, concurrent and final).
The management accounting system, it is worth noting, was designed in line
with the process of business process reengineering (BPR), which was carried out
together with the design of the new organizational structure.