In order to achieve the objectives at all levels and categories of functions in the unit, use multiple information systems, including the dashboard which is one of the management tools that responds very well to the rationale and supporting data of management decisions complementary to those...

Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to...

The concept of sustainable development of society is rooted in the idea that human activities are dependent on the environment and that resources are not inexhaustible. Extraction of natural resources particularly influence economic and social development of many countries. Through proper...

Information regarding production costs occupy a central slot, determined by their implications regarding the present and future evolution of a company. The value of information regarding the cost of production justifies its use both in decisions regarding the current activity and in the...

In the last century, the world has seen an acceleration of technological development in almost all the fields related to human life, leading to rapid improvement of living standards in most countries. Electricity industry is a basic economic branch, and is also a branch with high importance to...

Given that the purpose of any business, and therefore those working in the field of extraction of coal mineral resources, is aimed at maintaining the equilibrium relationship between revenue and expenditure, the management problem facing firms is to find those methods which allow sizing and...

Given that the organization of accounting at the level of any economic unit, as well as that of coal mining units, is based mainly on the specific activity and on the necessities of each proper unit, the current paper aims at analyzing the manner of organizing managerial accountability at the...

In this paper is presented, based on amendments to the Tax Code of the Government Emergency Ordinance no. 102/2013, the accounting treatment that is applied by micro-entities from Romania, especially to the revenues from foreign exchange. That is because it is influenced by the new changes...

In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from...

In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that came into force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VAT taxation principles and who will benefit from this system. In this...