Investitiile imateriale si performantele IMM-urilor

Along time, the goal of intangible assets became very important for the activity and prosper¬ity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible atten¬tion or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a ,,Taylor" modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environ¬ment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.intangible assets immaterial investments competences intelligence knowledge competences potential

STRATEGIC costs management at societies group level. Multicriterial model for optimization

In our opinion, the performances at group level must be analyzed differently, depending on the adopted strategy. Thus, we consider that a major problem of the accounting and cost control is their compatibility with the strategy. This is justified by the fact that a certain system, that can be an efficient instrument for assessing the performances of a group whose strategy is cost dominated, could cause malfunctions in a company that adopts a differentiation strategy. Because groups’ management currently faces a specific problem – adopting decisions when several objectives are followed simultaneously or the same objective common for more branches – we consider that, in such cases, the decisions cannot be based on a classic model of optimization of a single objective function. We consider that an optimization model with several objective functions, which aims at optimizing the costs for the subsidiaries and choosing a satisfactory solution for the company, is necessary.costs, the optimization of the costs, decision process, linear programming, games theory.

Web-enabled Data Warehouse and Data Webhouse

In this paper, our objectives are to understanding what data warehouse means examine the reasons for doing so, appreciate the implications of the convergence of Web technologies and those of the data warehouse and examine the steps for building a Web-enabled data warehouse. The web revolution has propelled the data warehouse out onto the main stage, because in many situations the data warehouse must be the engine that controls or analysis the web experience. In order to step up to this new responsibility, the data warehouse must adjust. The nature of the data warehouse needs to be somewhat different. As a result, our data warehouses are becoming data webhouses. The data warehouse is becoming the infrastructure that supports customer relationship management (CRM). And the data warehouse is being asked to make the customer clickstream available for analysis. This rebirth of data warehousing architecture is called the data webhouse.data warehouse, web-enabled, data mart, Internet, intranet, extranet

Using Electronic Systems for Document Management in Economic Entities

Document workflow and management, be them scanned documents, computer-generated e-documents or complex file formats, are critical elements for the success of an organization. Delivering the correct information to the right person, at the right moment is a fundamental element of daily activity. In the Internet era, documents have a new format; and what is more important: completely new functions. Paper is replaced by electronic formats such as .html, .xms, .pdf or .doc. The price for this progress is the increasing technological complexity, and with this complexity comes the need for more efficient techniques of management and organization such as a document management electronic system. This paper aims to present document management not as a separate software category on the IT market, but as an element integrated with any software solution, maximizing its capacity of making business more efficient.document management electronic system, document workflow, document libraries, workflow applications.

Banking financing for Romanian SMEs – challenges and opportunities

Nowadays, the importance of the SME field becomes more and more a real basis for establishing and developing a modern, dynamic knowledge-based economy because their capacity to stimulate private ownership and entrepreneurial skills; to be flexible and to adapt quickly to a changing market; to generate new jobs. The accession of Romania to the European Union involve a lot of challenges and among them, the SME development plays a central role. So, the Romanian Government settled up the main priorities regarding the development of the small business sector: creating a business environment supportive of SME development and growth; developing SME competitiveness; improving SME access to financing; improving SME export performance; promoting an entrepreneurial culture and strengthening management performance. An intrinsic constituent of this process is represented by the access of the companies to the financing which must be made in correlation with the adopted strategy of development, because this development needs time and, necessarily, the existence of the financing sources. The choice of these sources depends on the financial structure of the enterprise, on its financial situation. So, enterprises can choose between the internal sources and the external sources, the difference between these both being represented by their stability, their independence, their cost and the priority of the owners of capital in the situation of a bankruptcy. Even if the internal sources are most often preferred by the managers because they assure the independence of the enterprise, these are not always sufficient. In that case, companies use the external financing sources which also have advantages as the deductibility of the expenses with the interests, what makes them less expensive.SMEs, financing, credit banking, risks, Romania

Applications used in workgroup information systems. Group collaboration in business

Individuals in a business usually do not work entirely alone, but instead in teams, committees, departments, and other types of workgroups. To collaborate on common tasks, workgroup members can have meetings, talk on the telephone, send faxes, and distribute memos. Group members can also use workgroup information systems to help them collaborate. This type of system is also called a group support system because it supports the work of people in a group. This article looks at applications used in workgroup information systems, and shows how these applications affect group collaboration in businesses. First, we explain how workgroup information systems encourage group collaboration. Then we examine the characteristics of group collaboration and describe common workgroup applications and the software used for these applications, and finally we discuss about office automation and the virtual work environment.group collaboration, workgroups, office automation, virtual environment

Web-enabled Data Warehouse and Data Webhouse

In this paper, our objectives are to understanding what data warehouse means examine the reasons for doing so, appreciate the implications of the convergence of Web technologies and those of the data warehouse and examine the steps for building a Web-enabled data warehouse. The web revolution has propelled the data warehouse out onto the main stage, because in many situations the data warehouse must be the engine that controls or analysis the web experience. In order to step up to this new responsibility, the data warehouse must adjust. The nature of the data warehouse needs to be somewhat different. As a result, our data warehouses are becoming data webhouses. The data warehouse is becoming the infrastructure that supports customer relationship management (CRM). And the data warehouse is being asked to make the customer clickstream available for analysis. This rebirth of data warehousing architecture is called the data webhouse

Investitiile imateriale si performantele IMM-urilor

Along time, the goal of intangible assets became very important for the activity and prosper¬ity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible atten¬tion or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a ,,Taylor" modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environ¬ment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company

Enterprise Resources Planning Systems – accountancy support. Dematerialization of the documents

The globalization and of very fast changes realised in the field of technology of information and communications, the dematerialization of documents represents an objective attended in designing enterprise integrated informatics systems. In this sense, documents that are specific to the financially – accountable activities need on one side a legal frame adequate for dematerialization, on the other side enterprise integrated software solutions capable of making possible the processing of operational transactions based on processing justifying documents, as well as reporting economic indicators. This paper proposes to present the most important aspects characterising enterprise integrated solutions of Enterprise Resources Planning – ERP, advantages offered by these solutions and to underline the increase of the efficiency of the financial – accountancy activities, as part of the organizations using these software platforms. However, the paper emphasis the process of dematerialization of the documents, on its importance in the present context and proposes some alternatives of shaping this process. At the end of the paper, it is presented the tendency of the system of ERP type to ensure the management of the operations/ registrations through electronic means, but also their communication/ transmission between business partners or between emitters and receivers involved in the electronic exchange of documents

STRATEGIC costs management at societies group level. Multicriterial model for optimization

In our opinion, the performances at group level must be analyzed differently, depending on the adopted strategy. Thus, we consider that a major problem of the accounting and cost control is their compatibility with the strategy. This is justified by the fact that a certain system, that can be an efficient instrument for assessing the performances of a group whose strategy is cost dominated, could cause malfunctions in a company that adopts a differentiation strategy. Because groups’ management currently faces a specific problem – adopting decisions when several objectives are followed simultaneously or the same objective common for more branches – we consider that, in such cases, the decisions cannot be based on a classic model of optimization of a single objective function. We consider that an optimization model with several objective functions, which aims at optimizing the costs for the subsidiaries and choosing a satisfactory solution for the company, is necessary