The internal control system is a permanent integrated process of the economic entity, conducted by senior managers, from managers of departments to employees. Its correlation with the accounting information should ensure the objectives proposed by the top management regarding analysis of the...

Global performance, as defined by its economic, social and environmental dimensions, has its intimate resort, first of all, at the human resources of the organization in the position of the subject and its object. Social performance conditions economic performance through its many motivational...

Revision, respectively auditing tangible assets of construction entities is of significant importance for the auditor’s opinion regarding the existence of determined material errors and frauds that may affect the accurate image of annual financial statements. An important stage in applying the...

Balance Scorecard (BSC) is a tool for measuring the performance, used mainly in the private sector. Social and economic changes of recent years have given rise to a number of objective needs, particularly in the management of “public money”.

The intangible assets are increasingly considered the ultimate roots of company’s performance. The recent global financial crisis has awakened everyone associated with the field of management and accountancy. The importance and attractiveness of accounting numbers (earnings, dividends, and...

European Health Services is in a full process of reform; under the latest economic and social transformations, European Union is seeking the reform of all health systems of the Member States to ensure the highest quality services. Romanian health system is a difficult sector of the national...

The choice made by an organization in terms of outsourcing must give answer to the following question: what is the structural succession allowing a better strategy of the company regarding cost control, flexibility, decision support, quality of information and production of knowledge?

In writing this article I have started from the importance that tangible assets have in conducting the activity of economic entities. Thus, I have tried to make a brief analysis of the aspects related their depreciation, as well as of the main depreciation methods. I have also presented the...

This paper is a stage of creating, testing and validation of a multiple regression equation of economic and financial performance for a statistical population of Romanian banking system in 2008-2013.

Within the scientific approach I have undertaken in this paper, I have proposed to analyze the extent to which the new accounting values adopted for the evaluation of fixed assets, in view of their relation to financial statements, may serve the informational needs of all financial information...