Chapter 1: Introduction -- Chapter 2: The Conceptual Framework -- Chapter 3. The Financial Statements -- Chapter 4: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7: Liabilities, receivables and other related items -- Chapter...

This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall business decisions. Using a comprehensive theoretical framework, this book is enhanced by practical examples, exercises, chapter summaries and complex cases in each of the...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

Even if there is a real need of a set of key performance indicators for small and medium sized enterprises, this is not yet considered to be satisfied. Our research is focused on two main aspects, each of them individually important for the users of accounting information: the basic indicators...

The more and more specialized equipments, developed in the last time with applicability in medicine, the necessary of materials more and more increased, determine the need of a good flow of activities in the field of the logistic of supply-chain management). These premises determine the...

The health systems consume a lot of resources. In the last thirty years, there was registered a continuous increase of the necessary resources’ level. This increase was mainly due to: the ageing of the population, discovery of more efficient medicines and of more advanced and costly...