The article uses the angle, and it is placed under the influence of the contributions of the representatives of German classical financial economic school, from Carl Dietzel and Lorenz von Stein to Adolph Wagner, whose works, reassessed by Carl-Ludwig Holtfrerich in 2013, are comparable, through...

The aims of this paper are to provide a conceptual delimitation of educational services and their main and secondary components, and to quantify the level of satisfaction of specific consumers in academic organizations specializing in economics, with a view to restructuring their...

The aims of this paper are to provide a conceptual delimitation of educational services and their main and secondary components, and to quantify the level of satisfaction of specific consumers in academic organizations specializing in economics, with a view to restructuring their...

Starting from the assumption that the company is a place where material chances take place, and inputs thus become outputs, in the countries that use the continental accounting system, comparisons in time and space concerning the company results are made based on intermediate balances of...

Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in...

This article devoted to the delimitation of candidate profile, by means of an opinion survey representative of various categories of voters placed in the same area or locality, vitally depended on the perception of the people the questionnaire-based research was addressed to, on the categories...

Starting with the last two decades of the 20th century, the financial models for the assessment of the company results began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must obtain performance not only at the economic and...

Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a...