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...

At present, the business social responsibility is considered by a costs-benefits perspective, one of its most important benefits being that it can constitute a competitive advantage source for large enterprises as well as for the small and medium-sized enterprises (SMEs). For the SMEs that have...

The paper presents the role and the importance of logistics for products and services in order to obtain the competitive advantage. After a short presentation of logistics evolution, we move on to defining the logistics concept, respectively integrated logistics. The analysis of the logistics...