The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

This article highlights the authors’ attempt to identify a simple and effective calculation method for profit optimization in crisis periods. This method was identified based on the analysis of a representative sample of professionals working in both state-owned and private bakery companies in...

Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38 questions administered online and on field to managers in the hospitality industry in Bihor county, Romania. The total population consists of...

ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for...

This work belongs to the area of interest International business in changing global environment - theory and practices. It refers to the management of green costs in terms of the integration of Romania in the European Union. Romania is confronting with environmental problems. An economic...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

ABSTRACT. Along the study we have realised a comparative analyses of the particularities of thequality control system particularities of the financial audit in Romania and Spain.At the beginning of the paper we have presented the evolution of the quality control systems of thetwo countries,...

The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...

Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately...