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...

Most of the international commercial transactions consist of merchandise and capital flows. The fluidization of these flows implies special financing techniques or the use of some payment instruments adequate to the purpose: minimum risk, time and cost. The payment sources or instruments can...