One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...

ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for...

This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced...

The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of...

RFID technology can be exploited in newly developed logistics centers in Polandas well. The Radio frequency identification (RFID) has been recognized as one of the greatesttechnologies implemented by enterprises in different branches. Constantly increasing numberof enterprises, which are making...

This paper presents issues connected with adaptation of modern solutions of reverse logisticsmanagement in enterprise to the concept of sustainable development promoted by the European Union.Nowadays more and more businesses are looking to grow their reverse logistics capabilities in global market.

Over the last few decades mergers and the acquisitions, both the international and thenational ones, have become strategic instruments of growth and development of enterprises. A sensibleaspect regarding the merger or the acquisition operations is that of integrating the entities had in...

This article has a brief introduction about reverse logistics usage in wastemanagement. Then Authors proposed own elaborated descriptive model of reverse logisticsprocesses in enterprises managing industrial waste. There was a research made in Poland inSilesia region on six different enterprises...

to develop new ideas, products, services and destinations. For example, there is aninternational interest in developing niches, which are specific interests and activities thatpeople might find interesting as an activity for their holiday. Recent developments thatcharacterize this include the...