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THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2
This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...
Persistent link: https://www.econbiz.de/10009395368
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NEW DIMENSIONS OF PERFORMANCE MEASUREMENT
Capusneanu, Sorinel; Barbu, Cristian-Marian; Aslam, … - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 3-3
The current business environment requires a performance management with a muchbroader framework. The article deals with … development of aperformance management system in economic entities for any entity represents a competitiveadvantage because it is …
Persistent link: https://www.econbiz.de/10010838712
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EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA
Topor, Dan; Capusneanu, Sorinel; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 9-9
The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...
Persistent link: https://www.econbiz.de/10010838741
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INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA
Briciu, Sorin; Topor, Dan Ioan; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 2-2
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...
Persistent link: https://www.econbiz.de/10010838746
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EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 2-2
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...
Persistent link: https://www.econbiz.de/10008776027
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STRATEGIES FOR THE MANAGEMENT OF THE BANK’S ASSETS AND LIABILITIES
Jucan, Cornel Nicolae - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 52-52
This paper attempts to present the concept of the optimization of the banking activitythrough an adequate management …
Persistent link: https://www.econbiz.de/10008497476
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THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAS SEVERIN COUNTY
Breuer, Adela; Frumusanu, Mihaela Lesconi; Manciu, Andra - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 1-1
Management accounting is an important part of the economic information system,with a key role in decision making …, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated … in most economic entities,there are entities in which professional accountants consider management accounting as optional …
Persistent link: https://www.econbiz.de/10010732660
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MANAGEMENT OF MAIN THREATS DURING REALISATION OF BIG SPORT EVENTS
Ulfik, Agnieszka; Nowak, Stefan - In: Annales Universitatis Apulensis Series Oeconomica 2 (2009) 11, pp. 34-34
thatdangerous situations will be easy to take under control. Management of sport structures on which sport and cultural events with … 2012.Keywords: management, threats, organization of sport events …
Persistent link: https://www.econbiz.de/10008556261
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A P.E.S.T. ANALYSE OF THE MARKETING ENVIRONMENT OF THE ROMANIAN SME SECTOR DURING THE LAST FINANCIAL CRISIS YEARS
Constantinescu, Mariana Lucretia; Cojoaca, Andreea - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 44-44
The health of an economy depends, no doubt, by the dynamic of SME sector andtheir level success on the domestic and international markets.Our work aims a PESTLE analysis of the Romanian SME sector after 2008 year when theywere felt the effects of the global financial crisis and to emphasize the...
Persistent link: https://www.econbiz.de/10009395323
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THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION
Bumbescu, Sorina Simona; Paschia, Liliana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 3-3
In this paper is realized an overview of the existing interdependence between thedecision efficiency and the cost information quality who are provided to the organizationmanagement. Based on the previous studies regarding the costs and managerial decisions, in thisarticle is developed an...
Persistent link: https://www.econbiz.de/10010732663