Knowing deviations and analysing them is useful to managers for planning and control. In the current circumstances, managers have a multitude of information, which sometimes lead to informational suffocation. For the analysis of deviations, BI solutions such as QlikView can be used. The article...

Business agents are today facing with a dynamic economic environment transformed by the direct effects of the economic crisis. In these circumstances the managers of the entities are forced to adapt to the economic activities by various types of decisions. A special attention is paid to...

This paper aims to suggest a model to reward a ‘dirty product’ which has the potential to offer sales promotion services to other ‘clean products’ in a multiple product firm. The paper suggests a model – economic benefit assignment (EBA) for apportionment of direct waste costs where a...

This paper examines the impact of environmental management practices on the financial performance of a South African mining firm. The major aim of this paper is to investigate whether such practices have a close relationship with the mining firm’s financial performance (represented by return...

[ES] El presente estudio sintetiza las contribuciones realizadas en la investigación sobre la calidad y su relación con los resultados. La revisión se lleva a cabo considerando la variada casuística que se ha utilizado en el diseño de los trabajos analizados, desde distintas medidas para...

The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have...

This study examined the impact of the adoption of international accounting standards on the management performance of businesses listed on the Budapest Stock Exchange in Hungary. The financial data are taken from accounts published on the Budapest Stock Exchange and in the Hungarian Business...

The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must...

There is a direct relationship between ABC method and financial performance of entities, but only in the context of certain drivers, as well as the establishments’ size, the offered products diversity, indirect cost structure or organizational culture. A competitive position is also generated...

This paper presents the importance of management control as a management tool of economic entities, involving automatically the control of entity performance. Management control is an information system which accumulates and manages information, in order to assess and manage businessperformance...