The aim of the article concerns the presentation of the analysis methodology of the volume conversion and the usage of fixed assets in the commercial rate of return and in the return rate on resources consumed. By realising this article we sought to highlight a number of methodological issues...

In the contemporary economy, in the societies where there is a transition to a market ecdnomy included the trade with the alimentary goods tends to become more and more an activity taking place within a strictly regulated framework. This is represented by laws, recommandations, compulsory and...