This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC...

The scope of this research paper is to obtain information through management accounting and cost calculation, information that helps on developing the best decisions at the level of an organization. We used as an example a case study from the manufacturing industry which helped us to better...

This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a...

The objective of the study conducted by the authors is the analysis of the impact of two indicators - the total value of investments and the real cost of labor - on the indicator total employability, in the current economic context, marked by the COVID-19 pandemic. To achieve this goal, the...

The objective of the study conducted by the authors is the analysis of the impact of two indicators - the total value of investments and the real cost of labor - on the indicator total employability, in the current economic context, marked by the COVID-19 pandemic. To achieve this goal, the...