Short term financing is vital for the financial survival of any company, because very often they are facing deficits of cash during their activity. Therefore a company has to identify the optimal solutions in order to cover those (temporary) deficits. A good solution to this problem is the...

Given that the total value contracted by hospitals with Heath Insurance Houses is over 80% of the amounts associated with hospital care services, whose payment is done on the basis of the Diagnosis-related group (DRG), we hope the scientific approach that we bring forward will add more value to...

The active societies from Romania have to elaborate the consolidated financial statements according to the International Financial Reporting Standards or the European Directives. The objective of this paper is to present a comparative analysis of these mentioned settlements and see how such...

In the contemporary economy, financing is a major problem regardless of the nature and size of the organisation. Within the financing policies the cost of capital and the financing decision suppose a profound analysis on which depends the success of the business performed by the organisation....

This paper deals with a present-day issue in corporate finance, i.e. capital structure analysis. As the topic has a quite wide scope, our analysis is limited to the capital structure of large Romanian companies, in terms of maturity of resources. Hence, after a short theoretical presentation of...

In times of uncertainty and crisis the performance measurement instruments should be reanalyzed. Thus, alongside the classic indicators of performance, in business financial analysis can be used modern indicators which offer a greater flexibility and efficiency. Such a measurement indicator for...

Indirect taxation among European Union Member States is particularly important considering that many of these indirect taxes account for over 30% to the formation of budget revenues. Between taxes on consumption very important are VAT and excise duties for which special efforts are being made in...

Existence of uncertainty in the economic environment and not only push businesses to certain risks that bring them often to significant material and financial losses. How each company manages to cover against these risks depend primarily managerial capacity that is carried in each. The most...