The aim of this article is to highlight the Target Costing concept and the way in which the concept is used by the Romanian entities. The article analyzes the concept starting from the time of i ts appearance and up to the present moment, presenting the concept’s characteristics and its mode...

In a market economy, insolvency is a common phenomenon. Its amplitude is, however, an important barometer for sustainable economic development and for the normal economic processes and financial stability and predictability of the business environment, entrepreneurial management quality. The...