anche management, se vuoi, ma mi sembra meno calzante della prima

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Note added at 16 mins (2007-11-03 15:02:44 GMT)
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mah, ho controllato, admnistrative è usato molto meno di management, quindi forse la seconda proposta è la migliore delle due..

“Un fatto di gestione, o operazione aziendale, è l’unità elementare dell’attività operativa che l’azienda svolge quotidianamente. Ogni operazione di gestione è svolta in modo simultaneo e congiunto con altre operazioni caratterizzate da livelli di complessità differenti.”
http://www.dea.unipi.it/db/UtentiEA/alazzini/Economia aziend...
"Business operations are those activities involved in the running of a business for the purpose of producing value for the stakeholders. Compare business processes. The outcome of business operations is the harvesting of value from assets owned by a business. Assets can be either physical or intangible. An example of value derived from a physical asset like a building is rent. An example of value derived from an intangible asset like an idea is a royalty. The effort involved in "harvesting" this value is what constitutes business operations."
http://en.wikipedia.org/wiki/Business_operations


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Note added at 28 min (2007-11-03 15:15:00 GMT)
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http://www.artvalley.org/live/level1.php?news=163&all=y&page...

It was asked just a few weeks ago. This is not an auditors' report, but the subject is the same: financial reporting.