Countries in transition are faced with lack of experience in terms of analytical techniques to time-series (seasonal adjustment for example), and in most cases the series are not long enough to allow a cyclical analysis. Romania is presently in a period of transition in all aspects of social,...

The role of accounting for the purposes of company management has been studied. According to the author, rather than on accounting, the object focuses participants of the economic process: owners, managers, accountants, investors, and other economic players interested in obtaining complete, true...

In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make...

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

The methods of cost accounting and calculation of production costs, including standard-cost, direct-costing, re-distribution and customized ones, their advantages and disadvantages have been analyzed. The proposals on the implementation of methods of cost accounting and production cost...