The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...

Today, when the national academic education system is chronically underfinanced, the universities must identify, more than ever, in addition to their current resources, other funding sources that will contribute at reaching the assumed missions. A significant funding source is represented by the...

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...

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

Energy has become a strategic factor in global politics, a vital component and a cost factor for economic development and progress of society overall. Given the importance of electricity, both for branches of national economy and for public welfare, the state took over the task of implementing...

In compliance with its objective, accounting endeavours to provide information about the financial status, performance and progress of a company, and to furnish all those concerned with a true and fair view of an enterprise patrimony. Being creative in the field of accounting expresses a...

Part of the national economy, regional economy of a country targeting both the region, as a part of geographical territory, and the enclosures of the free zones, warehouses and factories under customs control located in these regions. Although there are many difficulties in collecting and...

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...

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...