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The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The...
Persistent link: https://www.econbiz.de/10011004954
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...
Persistent link: https://www.econbiz.de/10009647280
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...
Persistent link: https://www.econbiz.de/10009647375
Persistent link: https://www.econbiz.de/10010781487
The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...
Persistent link: https://www.econbiz.de/10010838741
The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...
Persistent link: https://www.econbiz.de/10009395331
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...
Persistent link: https://www.econbiz.de/10010706220
The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) implementation within the entities in the mining industry of Romania. Taking into account the stage of the research carried out in the literature regarding the implementation of the ABB method to the specific of...
Persistent link: https://www.econbiz.de/10010706267
The aim of this work is to present a new concept in accounting management: Lean Accounting. This work explains the way the lean concept was born; its benefits for the production system of the factories and the necessity of applying lean accounting in the factories which have implemented lean...
Persistent link: https://www.econbiz.de/10010765147
Dual perspective on the industry makes the approach of industrial activities be different at the world countries level, depending on the ability of each system to accept, to take necessary measures and solve the problems caused by industry. Under pressure triggered by different types of actions,...
Persistent link: https://www.econbiz.de/10010890919