This paper treats the methodology used in the product unit diagnostic analysis by entities where products are obtained in several subordinated entities with management autonomy. It also presents the relations based on which overall effects of the structural changes on cost per product unit are...

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic...

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of...

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final...

A very important objective of logistics is the storage of material goods necessary to ensure the uninterrupted operation of activities to achieve successful missions . The typical definition of the concept of filing emphasizes that it is a space storage of stocks of goods. This paper aims to...

Competitiveness, often confused with the company’s financial position, profitability or productivity, is the ability of an organization, at a given moment in time, to resist competition. Competitiveness is an intrinsic potential embodied in having a competitive advantage on the market....

This present study analyses a stringent and current problem of the economy which resides from the measurements of the proportion of production which lead to the growth of the amount of waste resulted from production and influence its efficiency. The first part of the study tries to point out the...

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...

Perturbation is the loss of power on the strategic level, where power is the capacity to organize and manage efficiently the strategic processes and measures. In the less severe cases, the perturbation is relatively confined and by a lucky chance, the managerial system that is still operating...

We can look at the planning as the first function of the management because it will take place before the other functions, the avoidance of errors, the economy of resources and the increase of the company activity performances may be achieved through the planning activity. The policy of the...