Determining the cost-bearers takes place according to the physical form of the production and the requirements of the calculation method. In this sense, we could choose between the synthetic calculation methods using a single expense-bearer and analytical calculation methods implying the...

After a short presentation of the URSUS brewery, including the enlargement of the products scale, the paper presents the study and the management of wastes resulted from the technological process and their environmental impact. The studies of the impact on water, air and soil are pointed out....

Globalization has increased interdependence among countries, economies and people. It does not involve only giant corporations but also small and medium sized businesses, together with family-run firms. This process has led to the creation and operation of the global tourism market where...

AAgricultural direct marketing implies the selling of agricultural, mainly horticultural products directly to the public either through on-farm markets (farm-shops), community-based farmers’ markets, or post, electronic mail and internet web order. These types of distribution channels can...

Evaluation is a necessary first order and consists of expressed using monetary standard the assets, processes and resources of the entities. Economic entities and their leaders have different techniques for handling information presented in the annual statements: to influence the results or to...