The article aims to emphasize the importance of the ABC method in the provision of real production costs within mining extractive industry entities in Romania. Starting from the progress of investigations undertaken in the specialty literature regarding the adaptation and implementation of the...

Generally, the stocks originating in the production process of the company are meant for sale. For this category of stocks the accounting circuit is strongly influenced by the moment or the moments chosen by each national accounting system in order to identify the incomes.

Culture is always considered as a collective phenomenon and all individuals living in the same social environment accept it, at least partially. Culture as collective programming of mind distinguishes the members of a group from another. Corporate culture must be in accordance with national...

Consolidated financial reports should provide a clear and accurate image of the assets, debts, financial situation, profit and loss of the companies comprised within the consolidation process as a whole. They should specify the accounting policies adopted while determining the sums corresponding...

Inflation constantly has been seen as a controversial economic phenomenon that has generated numberless chronic lacks of balance in economy. In a hyper-inflationist economy the report without inflation re-treatment of the balance sheet and the profit and loss account is no more relevant for...

The analysis of economic and financial indicators of the firm regards the profit and loss account analysis and the balance sheet analysis. The cash-flow from operating activities represents the amount of cash obtained by a firm from selling goods and services after deducting the costs involved...

This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the...

Management and cost accounting assumes the previous study of influencers and their implications in this area. Based on these facts one can determine management and cost accounting procedures that satisfy the managerial needs of a business. These factors are dinamic forces that cause the...

The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present...

Management control makes up the interface between the superior managing board and the operating staff and it refers to long term and short-term activities. Strategic planning is a long-term operation