The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present...

The gestion accountancy evolved from historical point of view, as the production of goods and the competion evolved.

The main condition for the insurance of a corresponding correlation on the calculation’s basis consists in the correct determination of the two levels of costs which are compared and which reflect, in a way, the rapport between the usefulness values of the compared products. So, there will be...

The economists are, usually, using the concept of opportunity cost, which means the cost used to measure the value of all the things at which must be renounced in order to obtain something else. The measure of the opportunity cost can be identical, but not always, with the money expenses through...