Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for...

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...

Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of...

The effects of financial crisis are strongly felt in Romania, which already face with a significant slowdown in economic growth or even economic recession. The current and international situation remains still difficult, and requires high budget constraints. Under these conditions, the health...

This dissertation is trying to increase awareness regarding the unexploited material resources that the Faculty of Physical Education and Sports owns. In the context of the increased interest in practicing sports, a better utilization would determine significant financial benefits