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...

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the...

Social control management differs from classical management control, as operating in a different environment, the people activities and relationships that are established in the organization around the production. Knowledge of wage and social costs of enterprise has two features that make them...

These instructions The set of regulations regarding the shareholders’ equity may also include aspects which, by an inadequate interpretation, represent risk factors. Thus, the research performed within this material identifies the main regulatory risks of this kind, specific to subsequent...

The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the credible evaluation of the quality cost inclines to...

Nowadays, in front of an increasingly fierce competition, the center of gravity of any business in order to make a profit is customer satisfaction. For achieving this desideratum, companies, in their role as suppliers of goods and services, mostly aim to obtain economic and financial performance...