In the present paper the need and advantages are presented of using the Activity Based Costing method, need arising from the need of solving the information pertinence issue. This issue has occurred due to the limitation of classic methods in this field, limitation also reflected by the...

Provisions are constituted for the purpose of complying with the principle of prudence These are comprised into annual expenses until they are used. Their destination is to cover the expenses that prior or actual events make them possible. Indirectly, the provisions represent the equivalent of...

Purpose – Our paper aims to present in short the theoretical foundation of the concepts of business strategy and creativity, and to highlight the relationship between them. Design/methodology/approach – Using the literature review, the study examined the conceptual framework of the notions...

Purpose – This paper aims to debate the possibility of creating a social enterprise in a certain region of Romania. Design/methodology/approach – In the first section there is a theoretical approach of some aspects of societal change processes and seven trends which indicate the change...

Entrepreneurship is a complex subject of study and its determinants, characteristics, dynamics and manifestations differ across countries. The level of economic development constitutes the contextual distinction for the research on entrepreneurship. There

Purpose – This paper aims to debate the possibility of creating a social enterprise in a certain region of Romania. Design/methodology/approach – In the first section there is a theoretical approach of some aspects of societal change processes and seven trends which indicate the change...

Purpose – This paper aims to debate the possibility of creating a social enterprise in a certain region of Romania. Design/methodology/approach – In the first section there is a theoretical approach of some aspects of societal change processes and seven trends which indicate the change...

The cost, besides some others variables such as: the level and the dynamics of the price that is set on the market, the forms and the intensity of the concurrence, constitutes the basis of determining the value of the product that will be found at its selling price on the market. The present...

For the development of SMEs competitiveness in the present context of Romania's integration in the European Union, we consider that a good management of the enterprise, a process in which the management accounting has an essential role, is absolutely necessary.