In the economic activity of any organization may appear times difficult to avoid and overcome, which may lead to the insolvency and ultimately bankruptcy. The many factors that generate business risk determines its manifestation in various forms such as market risk, economic risk, financial...

The sports activities permanently have attracted investors' attention because the target audience is very varied. Whether they are addressing for sports performance or for sport for all, the companies which provide services or products want to gain the profits. To achieve profits, managers...

Managerial accounting is a very useful tool in decision making given that managers need various information about the evolution of the economic within organizations they lead, from detailed knowledge of costs and to modeling the behavior of decision makers. Managerial accounting has therefore...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...

SMEs now have a significant importance for the majority of developed and developing economies. Statistics from almost every country show that SMEs prevail in each and every economy. A developed SMEs sector means growth, innovation and last but not least, jobs. SMEs represent the majority of...