Agriculture is a vast field that deserves to be studied and analyzed, being an important pillar in the economy of any country. The plant growth, fish farming, beekeeping, forestry, animal husbandry etc. are self-contained sciences and occupations, parts of the main branch called agriculture; they...

Wherever manufacturing activities where services are provided and work, there are costs. In circumstances where resources are relatively limited, companies should try to achieve what is needed for business. Competition is becoming tougher and tougher after 1990 the economic environment has made...

Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal...

The purpose of this paper is to examine recent accounting rules to facilitate international harmonization in BRICS countries and to show how they have developed an accounting system that harmonizes with international standards, while maintaining macroeconomic control. This paper studies the...

Activity-based costing (ABC), an alternative approach to traditional accounting, represents a costing methodology that identifies the main cost drivers, or the main activities in an organization, thus assigning the cost of the products and services according to the number of specific activities...

The modern economy can’t be conceived without the IT industry contribution, the engine of lasting economic development. In order to help the increase of software industry the countries create national strategies of information implementation, which will assure in time: the increase of the...

The economic development of the European countries in the second half of the XXth century, and also the increase of commercial international exchanges, generated the transportation development in general, and especially the road transportation. The road transports knew an ascendant evolution due...

Although at first sight the concept of non-profit organization seems relatively new, it has developed centuries ago and today it demonstrate its importance more than ever. If in the Western Europe states, the civil society has been constantly present in people's lives, the Romanian citizens...

The measure regarding the introduction of VAT cash-in collection system, has generated heated debates in the economic environment, pros and cons opinions appeared. Today, after one year since the first application of this legislative measure it is important to analyze the impact of VAT-cash-in...

Following the evaluation proces, it is possible that some intangible assets, recorded in the economic entity’ s accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the overall cost of research and development, as well as...