Intr-o lume complexa a afacerilor in care riscurile financiare si perturbarile frecvente de activitate abunda, numeroase organizatii se confrunta cu esecul financiar. Esecul financiar al intreprinderii reprezinta un domeniul larg studiat in literatura de specialitate. De regula, esecul financiar...

Cultural, economic, political, religious and social differences exercises influence also at accounting level, most contradictions existing between Anglo-Saxon and continental accounting systems. European directives, as well as IFRS are not binding in law, they do not bind national courts only in...

As in any field, and the health system, it is necessary to know the path to follow, step which involves developing a budget of income and expenditure and the subsequent budgetary control. Theoretically, content and methodology of developing a budget of income and expenses are based on the same...

As in any field, and the health system, it is necessary to know the path to follow, step which involves developing a budget of income and expenditure and the subsequent budgetary control. Theoretically, content and methodology of developing a budget of income and expenses are based on the same...

A good lead firm, said M.Jr.Harper, means being in control its future and to be master of the future is learning to work with the information. But one can not seriously claim that the accounting information fully meet all the information needs of different user groups, especially when it comes...

Starting from the idea that the use of multi-criteria analysis of performance within the hospital system allows a more accurate validation of employment, compared to the current methodology and seeking correlations between scores practiced economic efficiency and technical competence for all...

The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management...

Paradoxically, while the economic crisis has had an impact on many economic sectors worldwide automotive industry has become the most important sector of the economy emerging Europe. For Romania, the automotive industry has become a major contributor to achieving the export sector, and major...

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which...

The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management...