In conditions of limited access to traditional sources of funding when lending a privilege of the largest and most creditworthy companies, contemporary, alternative ways of funding, including the leasing are increasingly gaining importance. They are particularly attractive for small and medium...

For a bank it is advantageous to have different types of clients because, as will receive deposits and provide loans for both business and individuals. The difference between the interest charged by banks and they are paid gross banking profit, following recovery, by the bank, business...

The paper is centered on presenting some aspects regarding incomes, expenses and results of commercial banks from Romanian banking system such as: income dynamics and structure, expenses dynamics and structure, a set of indicators which reflects the main banks performances. Discussion is focused...

Global crisis affected the worldwide insurance market differently from one country to another, so Romanian insurance market in the period between 2008 and 2012 was also affected by global crisis. Effectiveness and performance of the insurance market from Romania is discussed in the paper based...

Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a...

The study follows the evaluation process of patrimony through different accounting referential. It was analyzed the basis for evaluation provided, how credible and believable are to the extent of their advantages and limitations. The differences highlighted here come to support today’s...

It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries) where it is calculated per unit...

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 scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand...

Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the...