Planning is key to a quality audit, with the computer-related portion a significant part of the overall process. To be effective, the internal auditor and financial auditor should work together and coordinate information during this effort. Planning allows the auditor and senior members of the...

The paper presents some particularities regarding the following aspects: what is working capital; shows alternative net working capital financing strategies, ranging from the most to least risky; also some sources of short-term finance

The budget of European Union is the act which each year authorizes the funding of all Community activities and operations. It allocates resources in a manner which reflects current priorities and policies. The paper presents mainly the following aspects: how is the European Union budget draw up,...

The paper examine how business finance needs may be assessed, then matched with sources of finance and how a decision on the optimum mix of own and borrowed funds might be made. Are presented the main influences on the types and sources of finance chosen

Financial management has developed as a separate area of study, being very important for both the small or large companies. Financial management has a role in investment decisions, financing decisions and controlling resources. The responsibility of the financial manager is to monitor actual...

Dans cette oeuvre se présente les principaux notions concernant l'exécution du budget, la relation entre les ressources financières et leur destination qui peut indiquer un état équilibre, un excèdent budgétaire, ou un déficit budgétaire.

This paper presents some aspects of European Union reglementation regarding merger operatin betwen two or more public limited liability companies. The Member States need not made a merger in cases where the company or companies which are being acquired or will cease to exist are the subject of...

Costs of resources consumed by responsibility segments should be accumulated by type of resource. Outputs produced by responsibility segments should be accumulated and, if practicable, measured in units. The full costs of resources that directly or indirectly contribute to the production of...

The budget elaboration wouldn’t have any impact if the performance hadn’t been explained. This thing is possible by the budget control. The budget’s control purpose is to analyze the deviation between the real costs and the standard costs in order to take corrective actions. Any deviation...

The global competition determined the tourism units to be more focused over the quality services, so they lose their reputation or even risk to cease their activity. A series of studies shows that in general, the costs that involve the correction of non quality and those for prevention and...