Management accounting has evolved in recent decades from a supplier of financial information to a tool system used by the company management to make decisions both at strategic as well as at operational level, to relate with the external environment and to make economic forecasts. Companies in...

Public relations is the distinctive management function which helps establish and maintain mutual lines of communication, understanding acceptance and co- operation between an organization and its publics. It involves the management of problems or issues, helps management to keep informed on...

The study effectuated has for purpose to present the importance of the accounting information in the development of the foreign trade activities, as well as its importance for the statistic system that studies this domain. Thus, in the first part of our paper we will offer a short definition of...

In the current context of economic crisis which manifests the world can see a very important role of the pay systems and social security in economic and social life. Staff wages means establishing a salary entitlements owed to employees and their payment, as established at the end of collective...

In this context that the indirect costs represent a large portion of the total cost and the cost inductors relate only to production volume but not to other factors, the ABC method ables direct allocation of costs to products and services compared to traditional concepts of cost calculation....

Comparative analysis of the results received from the application of FS and D methods for evaluating the effectiveness of management systems of financial joint stock company, strategically oriented of one and the same company, has a significant interest. To assess the efficiency of management...

Estimating the production costs constitutes one of the main problems in making decisions for a company, the information regarding the costs being the first to be considered in the decision making process. An estimation of the costs is necessary both for short and long term company strategies....

The cost of capital is the result of two behaviors, one being that of the entrepreneur and the investor second. These behaviors converge in a common point, namely the maximization of enterprise value. Cost accounting reflects cash expenses actually incurred by the enterprise and the economic...

Romania seems to be the country which passes through an undying reform of the national accounting system. Stages to be invoked in the reforming process of the national accounting referential are frequent, maybe to frequent, and they have always brought important changes of the accounting...

One of the main functions incumbent on economic and financial analysis is of enterprise’s managerial instrument since the competent management of a company means to meet the economic realities in which we operate, be aware of the ups and downs of the entity you run, and this is not possible...