The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of...

The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise:...

Each company must achieve the objectives to reach performance in order to survive on the market. The paper aims to present the concept of performance as is seen in economic literature, to discuss the relevance of the main performances indicators on economic and financial diagnosis, to answer the...

Assuming that insolvency is an economic reality that cannot be ignored especially in the current context, and the concerns in the regulation of a flexible and efficient procedures are numerous both nationally and in the European Union, we have structured the work in two parts, respectively the...

The article deals with new approach of Vendor Management Inventory for better inventory management and flexible planning of production without difference to scope of business branch, than the companies use the traditional replenishment programs. Inventory management is important element of all...

This paper presents an analysis of two American and Japanese management strategies, the reengineering and Kaizen strategies, which can be used successfully by the Romanian companies, too. Reengineering is the fundamental rethinking and radical redesign of business processes to achieve dramatic...

The main objective of this paper is to talk about the concept of insolvency of Romanian administrative-territorial units, because during this year the Government elaborated a special Emergency Ordinance referring to the financial crisis and insolvency of Romanian administrative-territorial...

The nowadays economic and financial crisis seems to be unprecedented. We consider that financial crisis of administrative-territorial units is related to global economic crisis and reflects a deregulation of market mechanisms, having, in the same time, some particularities. So, we can see that...

Our paper discuss the „hot” topic of Business Excellence (BE) aiming to highlight and clarify the connections with Total Quality Management (TQM). Thus, we describe the quality movement from inspection to statistical quality control and the „Japanese Age” of quality followed then by...

The ability of modern enterprise management means to take advantage of unexpected change promptly and better as competition. The function of management in transport is to know dominates the internal and external processes thus the transport enterprise has the success in this environment....