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...

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...

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...