An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

The financial crisis has started on the US subprime mortgage market in the summer of 2007, reaching unexpected levels by 2008, rapidly spreading all over the world and disrupting the global financial system. In less than a year, the balance-sheets of the biggest financial companies reported...

Taking into consideration the international economic crisis, the control is focused on main areas of social requirements, on economical and financial issues, passing from the general concern stage, the one of economic programs, to the assurance stage for the resource. Internal control is a...

Environmental changes require a new management control, to give more power and confidence of all parties involved and a management accounting that is concerned with understanding the environment and taking in consideration strategic orientations, decision, resource management and continuous...

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...

Satellite accounts can respond to specific data requirements. They extend the central accounting framework by adding non-monetary information. Using alternative concepts may give rise to partial complementary aggregates, the purpose of which is to supplement the central system. Changes in some...

The act of management has always had an essential role in human community activities. The efficiency of a company depends on the quality of managerialt process. This requires performant management, which means competence and rational decisions. Accountancy can support the decision making process...

Organizations of all sizes and kinds are challenged by the needs of information management. Given the increasing competition in the current business environment, organizations are paying more attention to the knowledge as a key element in obtaining competitive advantages.One way for the...

In this paper we want to bring arguments to support the use of cost – volume – profit analysis in the hospitality industry, especially giving the current crisis. It can respond promptly to some questions that may arise during the conduct of business because it allows the calculation of...

This article examines the competition regarding the world and Romanian rank and financial situation among top 25 International Accounting, Auditing and Consultancy Networks. Romanian market is still a very dynamic one and includes beside these representatives companies of the first 25...