Often, numbers are “an impediment” for those who own or run a business. We live in a world where the numbers lead us, direct us, and in the light of the economic environment this is something natural. Managers’ or administrators’ expectations are high regarding the work of professional...

Often, numbers are “an impediment” for those who own or run a business. We live in a world where the numbers lead us, direct us, and in the light of the economic environment this is something natural. Managers’ or administrators’ expectations are high regarding the work of professional...

The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of...

The analysis of equity and their variation during a financial year is an old custom inAnglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation ofthe structure ‘accumulated and retained situation‘ from North-American practices. Changes in thecompany‘s...

The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise:...

Socio-economic changes that followed the 1990 and demographic evolutions have decisively influenced the evolution and structure of labour force in Central Region, as well as the needs for qualification. From this perspective, the present study aimed to capture the opinion of employers in Centre...

Performance measurement and reporting is important as investors, managers, financial creditors, employees, etc. are interested in knowing how much profit is a certain business there are obviously involved in able to bring. The study of an entity listed on Bucharest Stock Exchange outlines that...

Financial statements are a basic element of the accounting information system because they represent the fundamental communication means of information towards users. The balance sheet, an element of the financial statements, reflects the financial position of the entity influenced by controlled...

In the contemporary era, dominated by deep interests, an organization will only survive by being creative, based on professionalism, having the ability to decide. And as creativity, renewal and innovation are the pillars of customer satisfaction, this remains a problem, not enough conceptually...

The workforce competence is a core value for the development of a competitive, sustainable and innovative economy, in accordance with the objectives of Europe 2020. In times of budgetary constraints and unprecedented global competitive pressures, the European Union’s policies on employment and...