This approach regarding the evaluation of the quantifiable managerial efficiency takes into account the efficiency of forecast and organization improvement within a company. In order to determine it, we resort to a series of indicators that we consider the most appropriate

The financial statements represent an accounting instrument of great importance within the process of management of the economic entities, being necessary for the substantiation of the decisions regarding the allocation, the use and the recovery of funds, the organization of the control on the...

A reasonable relationship between the level of outputs and the consumption of resources may be provided by the optimization of each production mean provided in the technology. To this purpose, we resort to the most adequate production forces

The international professional practices, adopted by IIA, recommend an audit risk model in order to quantify the risk level of each audit unit, for the purposes of scheduling the audits in conformity with the established priorities. This represents a breaking point from the practices in the...

The American conceptual frame FASB has as a point star in the approach of the balance sheet the equality of the assets, that reflects the resources of the enterprise, on one hand, and on the other hand, the total of the debts and the equity ownership, that reflected the structure of financing of...

The production function term was defined for the first time in 1894, by P. Wicksteed, in his work An essay on the Coordinations of the Laws of Distribution, published in London. For calculation, three decades later, Cobb and Douglas used the model Y = A(K,N), considering Y - the output of the...

The objectives and policies of economic entities to control financial risks, including policy related to the coverage for each category of significant transactions provided, is the use of hedge accounting. With regard to financial instruments to determine the level of detail of information to...

This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed...

Pursuant to the growth of society, against the boosting of scientific and technological progress, also arises the negative effect of pollution acceleration. In this context, we relate to risks that imply the growth of pollution, especially against nuisance air pollution increase (CO, SO2, NO...

This study is meant to be an evaluation sustained by theoretical and empirical considerations of the exchange rate impact on international commercial trade competitiveness. In this respect, the study aims to find how the exchange rate influences Romanian competitiveness through assessing the...