The dashboard is a way of framing, selecting, arranging and presenting of the indicators that allow for an overview of the general trends in the evolution kept under scrutiny. Depending on the objectives that it sets and monitors, an enterprise can build its own representation of the required...

For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics,...

It is difficult to choose the relevant piece of information out of the abundance of information provided by management accounting, having an impact on the company’s performance. As we know, the information regarding costs constitutes the link between managerial and financial accounting....

With the passing of time and as a result of progress in information technology, trading mechanisms of derivate financial instruments have evolved from the “open outcry auction” system to “electronic trading”. Currently, almost all stock markets in the world use performant electronic...

The accounting information offer is influenced, on the one side, by external factors and their pressure on the accounting system, and on the other side by the way in which the accounting information is regulated and developed. According to economic theory, the demand for accounting information...

In this study we are going to showcase the best known performance management tools. All the tools used in evaluating performance must guarantee a global vision on the activity, as well as providing us with an outline of the synergies, a formalization of the relationships between action and...

This paper attempts to provide an estimate of how the Romanian economy can develop in 2012. This prediction is made based on an analysis of the evolution of the market value of the main companies operating on the financial markets, in the industry, on the energy market, on the consumer market,...

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple...