The use of the cost of managing the economic entities by managers is an action of primary interest. Given the current economy, marked by globalization and increasing competition through the use of modern technologies, knowledge of management techniques through the use of cost information is a...

The fair value represents the most comprehensive concept referring to evaluation, mostly meaning the determination of market value, based upon supply and demand report. In order to evaluate a company to the fair value, information regarding the past performances, the potential future earnings,...

A Financial Analysis is directed to assess the ability of the economic entity to generate relevant cash surpluses which will ensure its financial stability and development. Financial balance can be defined by the ability of economic entity to ensure uninterrupted payment of debts previously...

Concerns specific to central bank independency, both on scientific and practical levels, have highly occurred in the ninth decade of the last century, thanks to the existence of some global and regional factors: adopting the objective related to steadiness of prices, liberalization of capitals...

The fiscal policy has been a part of the economic policy, contributing by specific means to drawing up the economical program of governance. The fiscal policy, seen as specific field of the economical policy, represents the conception and immediate action on organization, management and carrying...

After the 80’s, a lot of central banks have shifted from the evolution of the monetary aggregates towards inflation targeting, case in which have been eliminated the intermediate objectives of the monetary policy. Hereby, in the 90’s, the growing preoccupation for ensuring price stability as...

The monetary policy play an important part to promotion and maintenance ofeconomical growth, especially in countries of transition; this has become essential to adjusting theeconomic equilibriums, presented within these economies, particularly to controlling the inflationistslide-slip and...

The ultimate goal of a move to IFRS International Financial Reporting Standards isthe rigorous application of a single set of global accounting standards, which will produce high-quality, transparent financial information to help investors and other stakeholders in the world'scapital markets...

The complex nature of the aspects involved by bankruptcy risk also explains the diversity of the diagnosis and analysis models, of which we mention: the liquidity- chargeability analysis, the functional analysis, the rate analysis, the financial flow analysis, etc, therefore, bankruptcy risk...

Nowadays, the concept of adding value for the shareholder knows a growing enthusiasm and this the more it knows the pressure of the shareholders regarding the continuous spread of the corporate governance concept, which came from the United States. The specialty literature and the practice offer...