The start-up of the international financial crisis and its generalization at the level of the developed countries’economies and its extention at global level make companies o pay higher attention to the financial management and, not the least, to the review and assessment of their financial...

The tax burden has constantly increased in the countries of the European Union at the end of the 90’s, largely reflecting an expansion of the public sector. During that period, many EU countries adopted measures to lower taxes, but the tax system level is still high compared with other...

The matter of uniqueness progress for revenues’ taxation of physical entities represents a fiscal policy problem. Therefore, the theoretic implicit considerations, along with the explicit ones formulated in the government programme, must bear their analysis from the perspective of principles...

When we are talking about a sustainable development in the medical sector, it must be considered, both, the correlation between the social protection politics and healthcare politics on the one hand, and the specific measures for environment protection and the efficiency measures regarding the...

Procesul de antecalculaţie în sine este un proces complex, necesitând o serie de transferări de cheltuieli între diferitele sectoare de costuri si chiar articole de calculaţie, operaţii ce au drept scop individualizarea iniţială si apoi finală (prin repartizare) a tuturor cheltuielilor...

Acest articol reprezintă rezultatul cercetării cu privire la metodele si formele utilizate în antecalculaţia costurilor de societăţile ce au ca obiect de activitate proiectarea si producţie de modele, matriţe etc. Constatând că, pentru antecalculaţia costurilor se foloseste metoda...

Prin intermediul acestui articol am dorit sa prezit faptul că, obţinerea diferitelor de categorii de costuri deosebit de utile în procesul decizional, trebuie să se realizeze prin respectarea anumitor principii cum ar fi: principiul separarii cheltuielilor, principiul delimitării...

The managerial accounting must bring to manager those strict elements which make him to understand phenomenon and processes which take place in entity, to bring him operative pieces of information. Those could be used to take pertinent decisions, to anticipate the result of taken them and in the...

Lucrarea urmareste oferirea celor mai eficiente solutii pentru atingerea de catre tara noastra a nivelului de dezvoltare economica asociat statelor vest europene. El îsi propune divizarea flexibilitatii în trei componente si anume: flexibilitatea interna, flexibilitatea externa si...

It is thus widely recognized that the Earth has a limited capacity to meet the growing demand of the socio-economic systems for natural resources and to absorb the destructive effects of their overuse. Climate change, soil erosion and desertification, the pollution of soil, water and air, the...