The accounting information offer is influenced, on the one side, by external factors and their pressure on the accounting system, and on the other side by the way in which the accounting information is regulated and developed. According to economic theory, the demand for accounting information...

In this study we are going to showcase the best known performance management tools. All the tools used in evaluating performance must guarantee a global vision on the activity, as well as providing us with an outline of the synergies, a formalization of the relationships between action and...

This paper attempts to provide an estimate of how the Romanian economy can develop in 2012. This prediction is made based on an analysis of the evolution of the market value of the main companies operating on the financial markets, in the industry, on the energy market, on the consumer market,...

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple...

The account consolidation starts with establishing the perimeter or consolidation, by means of which the group identifies and localizes itself in the national and/or international economic territory, which is established based on calculations on the control percentage of the mother-company on...

The corporate governance is a new concept in the international economic life. There is no unitary definition of the concept. Some economists consider that corporate governance envisages the mechanisms that assure the investors they will get the expected results of investments in companies others...

The dashboard is a way of framing, selecting, arranging and presenting of the indicators that allow for an overview of the general trends in the evolution kept under scrutiny. Depending on the objectives that it sets and monitors, an enterprise can build its own representation of the required...

It is difficult to choose the relevant piece of information out of the abundance of information provided by management accounting, having an impact on the company’s performance. As we know, the information regarding costs constitutes the link between managerial and financial accounting....