Any economic entity may be represented by means of two fundamental financial images, the
held financial position, respectively, on the one hand, and the achieved performances, on …

The paper approaches the application of the Activity-Based Costing (ABC) calculation
method within an accounting services company. The method is among the modern methods …

The COVID-19 pandemic strongly affected the national economies and the global economy
as a whole. The restrictions imposed generated disruptions at the level of both material and …

The paper carries out a study based on the procedural approach of quality management in
the educational system, with application on the military field, in order to measure …

In this article the author set out to make an analysis of the essential elements that influence
the profitability of the enterprise. The purpose of this analysis is to identify these elements of …

Simultaneously to the society's perpetual development, the economic activity acquires a
more and more complex character. Besides the quality factor, doubled by the price factor …

The financial position is a concept that is very used in the specialized literature. It is
estimated starting from the entity's wealth, captured in terms of the balance sheet, currently …

Price is a multidimensional concept which, through its economic and psychological
attributes, becomes for the small producers of mountain products, a microeconomic tool that …

Price is a multidimensional concept which, through its economic and psychological
attributes, becomes for the small producers of mountain products, a microeconomic tool that …

The agricultural products are differentiated from the biological assets by the fact that they are
separated from the latter, ceasing their vital processes. At the same time, they serve as raw …