The present organization of the accountancy management of R.A.T. Craiova (the public transport company) does not have a welldefined finality, in the sense that there is not an actual calculation of the costs, but the management costs have only a statistic function, being used to collect the...

Romanian companies were privatized listed in the table, forming a highly dispersed ownership, free of activism in managing companies and the emergence of a powerful group of majority shareholders. These companies are controlled by managers and employees or shareholders at the expense of minority...

The main goal of the research is that one to present a way of organizing the management accounting, so that it allow the calculate of a cost for quality pertinent for each activity and on every product made in the automotive industry entities. We critically analyzed the current system used to...

The Romanian economy, after 1990, has undergone a comprehensive restructuring process from centrally planned economy to an economy governed by the rules of the market economy, rules of the game led to a competitive type economy, with winners and laggards, with winners and losers. In the first...

The quality of products and services offered and the costs of its assurance represent a major concern of the management of any entity, since the influence exerted on its activity is significant. The decisions concerning the quality costs have, on one hand, direct implications of the financial...

The main purpose of this research is to present a way of organizing the managerial accounting, so that to allow the calculation of a pertinent cost per each cost center constituted in the entities from the industry of chemical fertilizers. We critically analyzed the current conception of...

In the present paper we have tried to reveal the way in which we can obtain fiscal and accountant information on a juridical person, information about the persons who have special relations with the entity: associates,administrators and shareholders. For a complete fiscal control, we need other...

National Code of Ethics of the accounting profession in Romania establishes the rules of conduct and formulates the basic principles that must be followed to achieve common goals. Professional accountants in Romania operate in different entities and branches of the national economy as...

In a market economy, competition is the engine which makes the entire system of connections between the economic operators work, the main element of the market mechanism which leads to the development of the economic life. The competition represents a tough fight, without considerations, where...

The current worldwide economy met deep changes, especially in the last decades, changes which had major effects over business area and determined the adoption of some decisions, at the level of main actors of economic life, which allow them to get through with new challenges. To that effect,...