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A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING
Carmen, Almasan Alina; Corina, Grosu - In: Annals of Faculty of Economics 3 (2009) 1, pp. 736-741
For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
Persistent link: https://www.econbiz.de/10008512050
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THE BEHAVIOUR OF ROMANIAN ACCOUNTANTS FROM TIMIS COUNTY: CREATIVE OR NON-CREATIVE
Anca, Schmidt; Ovidiu, Megan - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1273-1279
Creativity and innovation are two very trendy concepts for the current period which is characterized by a very difficult economic context. The creativity and the innovation usually stimulate the competitiveness of economic organizations. But what about creativity in the field of accounting? Are...
Persistent link: https://www.econbiz.de/10010685505
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MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA
Danescu, Tatiana; Cristian, Dogar - In: Annals of Faculty of Economics 1 (2012) 2, pp. 662-667
Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties...
Persistent link: https://www.econbiz.de/10010617435
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CHANGES CAUSED BY COMPUTERIZATION IN ACCOUNTING MANAGEMENT
Radu, Danciu; Marius, Deac - In: Annals of Faculty of Economics 1 (2012) 2, pp. 655-661
Using financial accounting systems has a significant impact on the organization and management accounting department, accounting work , chart of accounts, management accounts information and the accounting profession. This study is the result of research done over 25 business entities on the...
Persistent link: https://www.econbiz.de/10010617437
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CONCEPTUAL DELIMITATIONS OF CONTROLLING
Serban, Nedelcu - In: Annals of Faculty of Economics 1 (2011) 2, pp. 586-590
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
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ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION
Radu, Danciu; Marius, Deac - In: Annals of Faculty of Economics 1 (2011) 2, pp. 498-502
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...
Persistent link: https://www.econbiz.de/10009650800
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FREE CASH FLOW AS PART OF VOLUNTARY REPORTING. LITERATURE REVIEW
Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 591-596
The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator. The main idea generating this research was the growing interest on cash flow reporting. As many...
Persistent link: https://www.econbiz.de/10009650805
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THE ROLE OF THE SUSTAINABILITY REPORT IN CAPITALISTIC FIRM
Patrizia, Gazzola; Carlotta, Meo Colombo - In: Annals of Faculty of Economics 1 (2011) 2, pp. 243-250
The aim and the central topic of this research is the understanding of the importance of Sustainable growth strategy approach as a driver to achieving top-line growth and bottom-line results. The main contributions of this line of research are to demonstrate the idea that the sustainability...
Persistent link: https://www.econbiz.de/10009650810
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PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA
Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570
The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...
Persistent link: https://www.econbiz.de/10009650811
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THE PROFIT TARGET IN A RESTAURATION UNIT
Sorin, Briciu; Carmen, Scorte - In: Annals of Faculty of Economics 1 (2011) 2, pp. 477-483
The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers'...
Persistent link: https://www.econbiz.de/10009650817