Management process is a continuous activity that requires the achievement of the essential objectives of the entity. This involves knowing and understanding how should be implemented major functions of management to ensure the desired performance. Accounting, as part of the management process,...

We presented in this work the way in which the information furnished by the financial-accounting information system is used in the decision making process of the management of the operators of communitarian services from public utilities. Also, the implications of the accounting information in...

The cash flow of the company is an essential element for the application and development of a fluency activity where the payment terms are considered according to the agreement and contracts. Concerning the multinational companies, it is the finance controller’s task to perform a strict,...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...

In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as: trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...

The end users of company’s accounting should be able to compare the financial statement of a company in time, in order to identify the tendencies within the financial position and its performance. The users should be able to compare the subsidiary financial statement, in order to ascertain, at...

This paper aims to point out the contribution of professional accountants to the sustainable development of organization and the way they generate sustainable organizational success through their direct involvement in creating organizational culture. Professional accountants can be considered...

The current activity of an economic entity requires raw materials which, once put into practice, turns into finite production and further on it is rendered valuable. Some of these finite products remain on stock, others are to be rendered valuable and even to cash their costs and thus, the...

Since the early 1990s income inequality has regained a central role in the current theoretical, applied and policy debate dominating the scene in the developed, developing and transition countries. In developed countries the diminishing labour share has become one of the main concern of...

The global trends in the field of accountancy are focusing on creating a unitary system of international accounting standards, which every country can assimilate, by progressively setting aside the national accounting standards. Although different from one country to another, the accounting and...