Change is the essence of business development. In present, change is inevitable because it became a constant in our lives. Change is both an opportunity and a treath, it can be an incentive. The process of change can involve moditying raison d'etre of an organization and its basic strategy or,...

Energy has become a strategic factor in global politics, a vital component and a cost factor for economic development and progress of society overall. Given the importance of electricity, both for branches of national economy and for public welfare, the state took over the task of implementing...

The research regarding the strategies of the Orange Romania operator towards its employees was made between July-August 2010 at a national level, targeting the salesman and store managers of this mobile telecommunications operator. The data gathering method was questionnaire sent by post office...

The dynamism of the current economic environment requires companies a new way of approaching business, especially given that the traditional management fails to provide a clear and accurate picture of actual performance achieved. It is necessary thus implementing a value-based management,...

The value added tax (VAT) collection system, which is applied to any company with a turnover of up to 500,000 Euros, has become optional from 1 January 2014. Since January 1, 2014, taxpayers may choose the optional introduction of new system of VAT collection anytime during the year 2014 by...

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical...

SMEs will continue to represent, in the following decades, the most active, dynamic and performant part of a country’s economy. In this respect we have tried an approach of some aspects of extreme importance for the role of the SMEs in Romania in the present economic context of the...

In the tourism sector can be established associative forms that include organizations: tour operators, travel agencies/tourism guides, local and national authorities, suppliers of the tourism industry, leisure and entertainment industry, transportation companies, Universities, training...

In the present the authors show the modalities of analysis the cash – flow statement, based on an specific indicators system.

The economic and financial crisis of the last years has been felt strongly in all the sectors of activity. The Romanian courier services market has experienced an important growth during 2000-2007. The last years were marked by significant changes within the sector, on the one hand due to the...