ABSTRACT. The core elements of one firm’s existence as the patrimonial situation andperformance, are related in a great measure by the business strategy adopted, the economicenvironment in which it is operating and the way of resources’ management. An efficientmanagement of all patrimonial...

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...

The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental....

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...

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 IASB comprehensive income project extends the ‘fair value’ measurement conceptfrom the balance sheet into the income statement. This article extends prior research, primarilybased on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm yearsover sixteen...

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...

The new society, the society of knowledge, is based on an economy of connections,relationships, networks and on the collective intelligence that represents the foundation of durabledevelopment and in which knowledge management represents the main instrument available forchange. Knowledge...

The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and...