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Mihalciuc, Camelia; Chiriţă, Irina - In: Theoretical and Applied Economics 6(511)(supplement)(vol2) (2007) 6(511)(supplement)(vol2), pp. 231-238

instrument, the balance sheet. If the balance sheet appears as an accountancy instrument, reflecting the enterprise’s patrimony … meaning, being generalized at every activity. This is the reason why The Romanian explanatory dictionary defines the balance … sheet in a vast, generalized meaning, as being “the sintetic result of an activity which take place in a period of time …

Persistent link: https://www.econbiz.de/10008751582

Model for the Analysis of the Company Performance

DUMBRAVĂ, Mădălina - In: Theoretical and Applied Economics 8(549) (2010) 9(549), pp. 103-116

The analysis of the performance of a firm (company) has a determinant role in setting the strategy to follow and this is more necessary during the period of economic-financial crisis. In the following items, I have performed the analysis, based on the balance sheet data, for SC DELTA SRL, using...

Persistent link: https://www.econbiz.de/10008483802

Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry

Capusneanu, Sorinel - In: Theoretical and Applied Economics 9(504) (2006) 9(504), pp. 89-96

The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are...

Persistent link: https://www.econbiz.de/10005154499

Convergence of ABC and ABM Principles – Guarantee of a Performant Management

CĂPUŞNEANU, Sorinel; MARTINESCU, Dana-Maria - In: Theoretical and Applied Economics 10(551) (2010) 10(551), pp. 93-102

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has …

Persistent link: https://www.econbiz.de/10008670493