Whatever the nature of the elements of the stock count or departments in which the elements are located, the auditor should perform their work according to certain rules and will perform the stock count in order to answer certain questions in the check list. The members of the audit team...

Thorough knowledge of the economic processes and activities has become the premise of the increased profitability in banking activity. This increase of profitability is not possible without organizing a banking informational system that has to be according to the current standards and that must...

Nowadays, we can feel ever more the need for the auditors to take on responsibility in order to express a motivated opinion on the clear and complete true and fair view, of the financial position of the patrimony of the financial situation and of the results obtained by the audited entity....

Our paper aims to research the way the managers of a company may interfere in applying the accounting policies and methods so that they would gain advantages, besides the other different interests of the accounting information’s users. There are plenty situations when these stakeholders...

Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the iron and steel industry, characterized by a simple technological process, conducted in successive stages of processing raw materials and materials from which finished product is...

The process of accounting is in charge with identifying, measuring and communicating economic information in order to allow its users to make the correct decisions and judgments. First of all, it is important to distinguish between the two branches of accounting: managerial accounting, which...

The current economic state put their mark on the public health entities in Romania, which recently went through a series of changes both in terms of organization and accounting. For supporting the managers from public healthcare institutions in making best decisions in the future we propose the...

Iron and steel industry is a sector of great importance in the development of a country's economy due to the close relationship that it has with many other industries. Iron and steel industry is an industry that uses large amounts of material and consumes a lot of energy. In this context,...

In the context of expansion and multiplication of international economic relations, in general, and of intra-Community commercial transactions, in particular, where the goods and capital markets are developing at a rapid pace, ignoring national boundaries, accounting systems are necessary in...

A current issue of organizations for the last 20 years is represented by the analysis of the information relevance, management tools and their influence on the decisional process. The main challenge however resides in the way organizations, in general, and control tools, in particular, respond...