The Romanian economic spectrum considered on a slightly increasing trend in the general aspects of the national economy, feels increasingly the need for a development in the cost management issue. One of the modern methods of cost calculation that can fill this gap in the Romanian business...

This paper, proposes to emphasize the marketing strategy of the tourism companies, in order to promote the development of Romanian services and tourist destinations during an economic crisis. The last decades are characterized by the increase in tourist traffic, based on the diversification and...

This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on...

Nowadays companies worldwide are battling to survive and grow in what have continued to be highly adverse economic conditions. In this regard, many multinationals have intensified their efforts to detect and investigate the cases of corruption, as a special form of fraud. The purpose of this...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector. The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a...

The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector. The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a...

Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need...

This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to define the resources required to achieve these plans and...

Nowadays companies worldwide are battling to survive and grow in what have continued to be highly adverse economic conditions. In this regard, many multinationals have intensified their efforts to detect and investigate the cases of corruption, as a special form of fraud. The purpose of this...