Diversifying in a responsible way is a challenge that many firms face today. In thissurvey we posit whether firms should diversify and whether it is a way to create value, since themotives leading to diversification are not always addressed to satisfying all stakeholders, and as aconsequence the...

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 purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical...

The purpose of this study to compare the previous research about how the non-finan cial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey havedisclosed information regarding the usage of derivatives, and the accounting treatment of thesederivatives. The results of...

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...