In the current context, analysis methods of management, quality-centered management is of particular relevance.TQM is a management approach with great potential, which incite to new and deeper analysis and research. Multiple analyses of the techniques, methods and TQM require expansion and...

Le contrôle de gestion d’une innovation est une problématique délicate, et pour certains insoluble, en particulier lorsque le développement de nouveaux produits ou services s’appuie sur des technologies dont le modèle économique est peu connu. Toutefois, l’article présente un cadre...

Face aux évolutions des périodes récentes, qu’adviendra-t-il du contrôle de gestion. Alors que, dans ses fondements, la discipline fait le lien entre une approche financière et opérationnelle et une orientation organisationnelle et managériale, elle devient de plus en plus technique...

This paper is focused on the solution quality and computing time requirements of heuristic methods for cost-oriented assembly line balancing. It is based on a recent paper (Amen, International Journal of Production Economics 68 (2000), which describes in detail the solution process of existent...

One important issue in firms’ governance is how to create incentives so that activity centres can become more efficient. In this paper, we first introduce an agency contract where the salary of the manager of an activity centre that produces an intermediate product is dependent of its...

This paper is concerned with cost-oriented assembly line balancing. This problem occurs especially in the final assembly of automotives, consumer durables or personal computers, where production is still very labour- intensive, and where the wage rates depend on the requirements and...

Modern management accounting information systems trace cost to a greater level of detail than did their predecessors. Nonetheless, the basic ingredient of accounting information continues to be the measurable transaction, actual or budgeted, rather than the more subjective concepts of marginal...

This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to define the resources required to achieve these plans and...

This paper, proposes to emphasize the marketing strategy of the tourism companies, in order to promote the development of Romanian services and tourist destinations during an economic crisis. The last decades are characterized by the increase in tourist traffic, based on the diversification and...

The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector. The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a...