Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account,...

The globalization is a worldwide phenomenon active even in accounting and decision makers area. The extension and multiplication of international economic relationships, within the wares and capital markets are developing in a rapid rhythm, over the national borders, requires the accounting...

At this time Romania is across some ireversible and highly interesting processes for the accounting: the number and power of international companies is increasing; the globalisation of the economies, mostly the financial market; the increasing of the stock capitalisation and the development of...

Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in...

The product profitability analysis playes a major roles in the decisions on entrepreneurship. In this paper we approach some simple techniques used in the costs forecasting, in the analysis of the products efficiency and in the assessment of the demand impact on profits.

The study relies on a complex research project, financed by the European Union, which aimed at measuring, first of all, the training and managerial consultancy needs of entrepreneurs and of those who wish to start a business in the rural environment in the North-Eastern, Central and...

The financial planning plays in the decision making on entrepreneurship, by providing an image of the efforts and rewards that the entrepreneur could expect. In this paper we approach two stages of the financial planning process: analysis of the external environment and prediction of the...

Forecasting the operating expenses is an important phase of the financial planning for the decision making on entrepreneurship. In this paper we approach some methods used in the prediction of the expenses associated to the raw materials purchase and to wages.

The rapid evolution of the COVID-19 pandemic has posed challenges for both the medical system and the economic and social systems of EU Member States and the world. This crisis has affected thousands of lives and continues to put enormous pressure on economic systems. For these reasons, it is...

This paperworks present what can e-commerce offer to small an medium enterprises, the functions of enterprises that can be extended using e-commerce. Some of the main operation are explained using adequate examples. There are presented here also the advantages of ecommerce.