Empirical Survey Regarding the Quality Costs in the Romanian Services Companies

Nowadays we notice that the services companies represent an important percentage in the economics of many countries. Considering their characteristics, these companies represent a challenge for the deployment of the cost accounting and consequently for the computation of the quality costs. In order to validate the theoretical studies concerning the quality costs, we made an empirical survey on a sample of Romanian services companies in the time range August – December 2008. Using the data obtained we reached the conclusion that the information concerning the quality costs are generated by the financial-accounting department and the time range in which the information concerning the costs computation is shorter for the bigger organizations. This information is used at all the levels of management of the companies.quality costs, empirical survey, services company, managerial accounting, analysis

COSTS AND PROFITABILITY IN FOOD PROCESSING: PASTRY TYPE UNITS

For each company, profitability, products quality and customer satisfaction are the most importanttargets. To attaint these targets, managers need to know all about costs that are used in decision making. Whatkind of costs? How these costs are calculated for a specific sector such as food processing? These are only a fewquestions with answers in our paper. We consider that a case study for this sector may be relevant for all peoplethat are interested to increase the profitability of this specific activity sector

Pleading for the management controller profession in the trade area

Generalizing a reflection on strategy and controlling within the Romanian companies is rather recent. The environment changes and especially the changes in the nature and the dimensions of the markets due to the globalization and regulation put real questions for companies, generate a strategic thinking and make compulsory the appearance of an efficient management control. Generally, the scientific papers concerning the concept of management control deal with the production companies more than with the trade ones. This is why we chose to present the importance of the controller within a trade company. The management control has to assure the coherence between the adopted strategy (where the company in the trade domain wants to go) and the practical means of achieving it (what it has to do and what it is used for). The management controller is the person that contributes to obtain this coherence. There is plenty of information available, but for the decision making purposes only a restricted number of facts are correlated, namely the relevant ones. The trade management controller takes part in creating the information system useful for the decision making. Such a system has to offer reliable information in due time to the decision making persons concerning the profitability of certain markets, distribution areas, products, clients, the analysis of margins, distribution costs, advertising expenses etc. The trade management controller plays the role of a manager's copilot, he assists him in the management of the activity, alerts him when problems are encountered, helps him to make the necessary decisions to correct the trajectory. These are a few reasons that allow us to sustain the important role played by the management controller in the activity of the companies in the trade area.management controller, trade, customers, management, strategy, analysis, decision

The Human Being – He is Still ... the Living Resource of the Company

Almost every day, and quite often, we hear about how important is the data, the information or the knowledge at work. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We almost become machines, systems of these universal keys represented by knowledge. We tend to appreciate this ambulant knowledge, these bearers of knowledge and we lose sight of the essence - the human being. But isn’t he, the human being, who brought us to this moment? Isn’t it that all his needs, which became more and more refined, more strict, more precise that caused this transformation? We believe that this may continue, at least in accounting, far beyond the moment when the great economists labelled the human being as a factor of production that advances towards the human being who brings performance then towards the possible ... human being as an asset, equity, debt. Perhaps, as in the case of great denials which have become truths, if not absolute, at least there will come a day when we are able to compress the time ... the space ...., a  day when we have the necessary instruments to trade equity, assets and human liabilities... But until then, with your permission, we will deal with the human factor that brings performance, that is, we will be present both in reality and especially in thought, having the cliché of the transcendality of the human being towards new horizons of knowledge

THE MEDIATION IN THE MEDICAL MALPRAXIS

The conflict has been defined over time in many forms. Dispute, disagreement, fight, litigation, divergence are common terms that we hear every day and that talk about the existence of conflict situations. When there is a clash of interests, concepts or egos of people, we are dealing with a conflict.            The medical malpraxis is a topic that throughout the last years has raised many controversies

Green Accounting in Romania - a Vision to European Integration

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green Accounting. How to define Green Accounting? Is Green Accounting a part of Environmental Accounting? How to ensure the balance between business interests and envinronmental protection? Are environmental goals based on Total Quality Management? How to design for Environment? This are some questions proposed to be discused in this paper.

Comprehensive Income – Past, Present And Future

At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income was only a concept debated at the academic level, at present it has become reality. The reason consists in the changes made for IAS 1 regarding the obligation to draft the statement of the comprehensive in-come by all the companies applying IFRS. Do the companies have experience in preparing the statement of the comprehensive income? What element from other gains and losses has the greatest weight in preparing the statement of the comprehensive income? Does the statement of the compre-hensive income offer more pertinent information than the result from the profit and loss account? These are the questions which are answered in the above study.comprehensive income, net income, IFRS, industrial companies.

The Human Being – He is Still ... the Living Resource of the Company

Almost every day, and quite often, we hear about how important the data, the informationor the knowledge at work is. The saying "The one who has information, also has control” is morecurrent than ever; it provides reliability, it awakens passion and determines you to store everything.We almost become machines, systems of these universal keys represented by knowledge. We tend toappreciate this ambulant knowledge, these bearers of knowledge and we lose sight of the essence - thehuman being. But isn’t he, the human being, who brought us to this moment? Isn’t it that all hisneeds, which became more and more refined, stricter, and more precise that caused thistransformation? We believe that this may continue,at least in accounting, far beyond the momentwhen the great economists labelled the human beingas a factor of production that advances towardsthe human being who brings performance then towardsthe possible ... human being as an asset,equity, debt. Perhaps, as in the case of great denials which have become truths, if not absolute, at leastthere will come a day when we are able to compressthe time ... the space ...., a day when we have thenecessary instruments to trade equity, assets and human liabilities... But until then, with yourpermission, we will deal with the human factor thatbrings performance, which is, we will be presentboth in reality and especially in thought, having the cliché of the transcendality of the human beingtowards new horizons of knowledge