In the conditions of the current economy companies around the world are characterised by diversity, complexity, and heterogeneity, which is why the information underlying the decision-making in the company is increasingly important. In this context, companies need methods allowing them to...

A special issue that is raised in the case of accountant system connected to fiscality is that of drawing the true image of the financial position and the entity’s performances by converging the accountant rules with the fiscal ones, of the regularity and correctness of the financial...

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...

A good lead firm, said M.Jr.Harper, means being in control its future and to be master of the future is learning to work with the information. But one can not seriously claim that the accounting information fully meet all the information needs of different user groups, especially when it comes...

Any juridical persons as a person that pays taxes( and sometimes that does not pay taxes also) has the following obligations: the fiscal registration at the recognized territorial authority, the realization and the reception of the fiscal documentation, the registration of the operations and the...

Through the large share in the volume of personnel expenses amount, the management of wage bill ensures proper knowledge of all these expenses, which are followed by financial managers, budget management controllers (they consider key variable control costs and performance) and human resources...

Regardless of the age or profession, we are all part of economic life. As consumers, we look for those combinations of goods and services that ensure the best way to meet our needs, depending on the volume of one’s available resources.The purpose of the theoretical and practical research is to...

Estimating the production costs constitutes one of the main problems in making decisions for a company, the information regarding the costs being the first to be considered in the decision making process. An estimation of the costs is necessary both for short and long term company strategies....

Romania seems to be the country which passes through an undying reform of the national accounting system. Stages to be invoked in the reforming process of the national accounting referential are frequent, maybe to frequent, and they have always brought important changes of the accounting...