Any management decision has a direct monetary impact on the structure uses and sources of cash. Cash Management aims to permanently maintain a balance between inflows and outflows of cash and cash to predict the impact of any operational decisions that could affect these flows. The success of...

Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of legislative norms and provisions adapted to...

The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements....

Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of legislative norms and provisions adapted to...

The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements....

One of the most important roles of a company’s management is to forecast the future economic conditions in which the company will develop its activity. Based on these forecasts and taking into account the economic, technical and competitive environments, the management establishes the...

The treasury is the essential element through which the way of achieving results is materialized and the requirements of financial stability are respected. A firm which obtains profit not always has a positive treasury because of the gap between the expenses and revenues recorded in accounting;...

The alignment of companies within the national economic ensemble to the paradigm of corporate governance creates prerequisites for the development of a business environment that is transparent, accountable and consistent. Companies that adopt a transparent organizational culture and an effective...

The main objective of each firm is to achieve an increased profitability, by determining the quantity of the profit. This indicator is not sufficient to assess the degree of efficiency, profitability or business profitability. It becomes useful, therefore, through the determination of the...

Starting from the idea that all the cash flows are accounting movements, but not all the movements are accounting flows, we establish that all flows are reflected in accounting through appropriate operations of the generated transfer, but not all accounting transactions are cash flows, because...