The highly affected world economy has also left its mark on the health systems. In Romania, the health system copes with shortages, even though multiple reforms have taken place. The purpose of the present paper is to show the importance of “borrowing” the cost methods of the private system...

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the...

There is a direct relationship between ABC method and financial performance of entities, but only in the context of certain drivers, as well as the establishments’ size, the offered products diversity, indirect cost structure or organizational culture. A competitive position is also generated...

A current issue of organizations for the last 20 years is represented by the analysis of the information relevance, management tools and their influence on the decisional process. The main challenge however resides in the way organizations, in general, and control tools, in particular, respond...

The continuous changes appearing in the industrial and economic environment, upgrading of manufacturing technologies, the need to obtain relevant information to facilitate management decision making, have made absolutely necessary the rethinking of the cost calculation system. Both traditional...

Inventories occur fast on all places of the logistic chain. The level of inventories influences significantly the efficiency of enterprising and from this reason it is necessary to devote management inventories in the enterprise corresponding attention. The authors deal with management...

We examine the role of cooperative preferences, beliefs, and punishments to uncover potential cross-societal differences in voluntary cooperation. Using one-shot public goods experiments in four comparable subject pools from the US and the UK (two similar Western societies) and Morocco and...

We examine the role of cooperative preferences, beliefs, and punishments to uncover potential cross-societal differences in voluntary cooperation. Using one-shot public goods experiments in four comparable subject pools from the US and the UK (two similar Western societies) and Morocco and...

(VF)Kaplan et Anderson, conscients des limites de la méthode ABC, en proposent une évolution:le Time Driven ABC (TDABC). Il fait partie des méthodes d’équivalence caractérisées par leur simplicité et leur faible coût d’utilisation. En effet, la principale contribution du TDABC est de...

(VF)L’objectif de cet article est de présenter le processus de mise en place d’une méthode d’évaluation des coûts développée il y a un demi-siècle, la méthode GP aujourd’hui diffusée sous le nom de méthode UVA. Les observations faites au moyen d’études de cas ont été...