After more than 20 years, as the productive economic entities argue that they implement the standard or normalized cost method, we see that economic practice, as applicable electrical industry, still persist method commands. In fact, we see a truncated application of the standard or normalized...

The main objective of this study is to clarify the concept of Lean Management by describing the system and the key concepts and techniques that underline its implementation. The study shows what organizations, in particular commercial banks, can gain from Lean Management. To achieve this...

The research of managerial behavior in Romanian organizations – COMOR - aims to identify the particular features of cultural indices’ manifestation form compared to those described in the specialized literature so to provide to those interested information useful to the practices of...

An organisation capable of accessing and internalize the newest forms of knowledge profitably and efficiently with the human resources available to it, is considered to be a dynamic entity. Changing of economical and organizational context impose permanent efforts due to assure flexibility and...

This paper aims to highlight, beyond the truism that always govern the reports between employer and employee, a component in the socio-economical context of our days, namely the psyhological contract, as a base of the employees reaction to consent the values of the organization and their tasks,...

Bringing forward the concepts of change and change management is no longer surprising nowadays. Small and Medium Enterprises (SMEs) face unique and difficult challenges in the business environment. Challenges to the growth and viability of Small and Medium Enterprises (SMEs) are arising from...

Converting knowledge or intellectual capital into long-term business value is, in practice, a far more difficult process than in theory. While developing and implementing knowledge or intellectual capital philosophy’s in management processes, companies experience difficulties in measuring the...

Management of human resource performance, both as a field of its own, as well as a branch of general management performance becomes a more acute universal criterion widespread in organizations, whether we speak about large enterprises, or we relate to SMEs. Developments in human resources domain...

This paper proposes an analysis of the creative accounting connection with the managing factor which administers informational resources in a company activity. Creative accounting, as it is defined in scientific literature, takes different shapes, “existential complexity” which makes it...

The constant increase of the economic efficiency, as well as the requirements of the managerial teams within the market economy determine the need to improve the methods of cost calculation in order to grow their role in current decision making. The purpose is to increase the operability of the...