Companies’ activity should permanently be carried on according to the balance relation between incomes and expenditures. Nowadays, when dealing the worldwide economic crisis, companies do not manage to maintain such a balance; the expenditures determined by manufactured production overpass the...

Behind a consumer’s decision to purchase a product/service there is always a reason or a complex of reasons, and behind rejecting a product/service there is always the consumer’s conclusion that, by its competences, that respective product/service will not fulfil that respective need at the...

In the conditions of computing the human society, the operational management activities can be improved by using artificial intelligence. Therefore, an expert system is proposed, for the metallurgical industry, for the casting activity for parts necessary in mining industry.

The management of public debt is a process strictly connected with and dependent on fiscal and budget policy as well as on monetary policy. Under such circumstances the analysis of governmental public debt’s portfolio is carried out by taking into consideration both the internal macroeconomic...

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