Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for...

Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of...

Ceasing the existence of any company requires the performing of certain operations meant to put an end to firm activity and breaking off of its legal person status. These operations are directly connected to company’s liquidation procedures. For the company to perform its debt payment...

The effects of financial crisis are strongly felt in Romania, which already face with a significant slowdown in economic growth or even economic recession. The current and international situation remains still difficult, and requires high budget constraints. Under these conditions, the health...