Introduced in the early 90’s by Kaplan and Norton, Balanced Scorecard (BSC) composed a contemporary framework for the evaluation of a company or an institution, translating mission and strategy into goals and measures, organized into four different perspectives: Financial, Customer, Internal...

This article presents an interpretation of sales process management in small and medium size businesses. Sales management is based on the M-C model built on planning, forecasting and thorough controlling. The process model is based on the theory of management, management accounting and human...

The foundation of new economies has shifted from natural resources to intellectual assets and top managers have been forced to focus on Knowledge Management that has been acknowledged as the most important resource and capability of modern firms’ advancement. Knowledge-creating companies may...

The target of this article is to introduce leaders management and personnel controlling in small and medium-sized companies (SMEs), from the strategic and operational points of view, as the greatest competitive advantage of SMEs in the coming years will not be products or financial or...

Successful regional integration in global competitive networks depends more than ever before on regional capacities for technological absorption and diffusion. Regional development inequalities are the outcome of different levels of technological adjustment and innovativeness in the regional...

The subject of the paper is quality analysis in enterprises. The paper studies the link between efficiency and quality, or more precisely quality control in the company. We proceed on the claim that the quality control system has its reflection in the financial performance of the company. The...

There are many factors which impart the globalization dynamics: the more accelerated liberalization tendencies of commercial exchanges, the development, without precedent, of the capital markets which claim a bigger liberty of movement, the internationalization of production and distribution of...

The Food and Beverage industry, a leading sector of the Cypriot manufacturing industry is under investigation in our study. The influence of innovation as a development vehicle is considered and factors affecting it have been investigated. In order to define and introduce these factors affecting...

The aim of this paper is to study the determinants of investment on material and immaterial assets of Spanish firms considering they are heterogeneous assets. With this objective, we propose an investment model based on both prospective models and Tobin’s q. The developed model is then applied...

The article gives information about the marketing management conception based on the M-C model resulting from a marketing research and marketing plan as key activities that are necessary for setting company goals, and from strategic and operative marketing controlling that is based on comparison...