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...

Financial intermediation often exposes banks to interest rate risks by creating mismatches in the maturity structure and re-pricing terms of their assets and liabilities. The interest rate risk is along with the liquidity risk a fundamental risk associated to the management of bank resources....

The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; patience, thoroughness, and perseverance) to operate in an...

In recent years, Romania has faced the problem of massive volume of packaging waste especially packaging sales type bags- which are found largely abandoned in the environment. Increasing at an alarming rate of consumption of market bags manufactured from materials hardly biodegradable, at least...

The accountancy provides knowledge which can help managers make decisions about economic efficiency. This paper introduces few accounting instruments whose practical applications provide necessary knowledge for decision-making process, with the usage of concrete examples from forestry. The essay...