The main objective of this scientific approach is to underline the specific and utility of advanced costing methods starting from the limits of classic costing methods. The results of this study are materialized in delimiting the main modern costing methods, how costs and causes behind costs are...

Currently, the economic environment in our country but also worldwide, is totally unpredictable and aggressive in terms of competition. Crisis conditions are increasingly difficult for an entity manager to implement a successful strategy or to adopt a techniques or method of calculation able to...

The financial reports seldom represent for the American society the only source of information available directly from the entity. The name for the financial statements has not been standardized yet. The American legislators determine the general rules by the mean of the norms issued for the...

The paper is based on base macroeconomic indicators analyze, registered in Romania after 1990, the main attention being focused on the correlation between GDP rate and inflation rate. GDP had different evolutions, in conditions of a high rate of inflation (excepting the period 2000-2004).In the...

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the...

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...

For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are...

This paper presents the necessary theoretical approaches for the delimitation and localization of the historical sources of the financial audit and of the relational ensemble accounting-financial controlling – financial audit, harmonized with International Accounting Standards. Market...

Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for...

Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of...