Cash Flow Analysis on the Example Cormans Ltd. Galati

Finding appropriate ways to use cash flows to achieve financial diagnosis is one of the hardest tasks for financial analysts. Literature stressed the advantages for financial diagnosis users, when using flow information, without offering as many practical ways to achieve it. In a market economy, the enterprise should be regarded as a system that runs through its relations with third parties (investors, creditors, budgeting, suppliers, etc...) relationships which materialize through estate flows. According as these flows take liquidity shape are interested both third parties (for reclaiming of amounts invested and gaining benefits or claiming of some claims), as well as the management unit, for only thus can the system work.cash-flow, IAS 7, functional balance

Managerial Accounting - A Necessity For Business Success

Managerial accounting is a very useful tool in decision making given that managers need various information about the evolution of the economic within organizations they lead, from detailed knowledge of costs and to modeling the behavior of decision makers. Managerial accounting has therefore become an integral part of the management process by providing critical information for managers who must plan, supervise and decide in a changing business environment, highly competitive, characterized by imperfect information, disparate objectives and control problems within the organization

The Analysis of the Stock Market Performances through Stock Rates in the Context of Listed Companies

In the actual context of the economic globalization, the financing on the financial market hasbecome a modern alternative for the financing from the monetary market, so that the main users of financialinformation will be the investors. The real growth of the activity of one company is best reflected by using thestock growth rates, as they reflect the best argument regarding the fact that the management at the level of theentity was efficient and credible for the future investors on the capital market. Through efficient managementdecisions, the activity within the entity was carried out through commercial profitability and return conditionsand these aspects are seen as appropriate by the market, increasing its credibility in the respective entity

The self-evaluating frame of public functions by benchmarking

Benchmarking (also "best practice benchmarking" or "process benchmarking") is a pr ocess used in management and particularly strategic management, in which organizations evaluate various aspects of their processes in relation to best practice, usually within their own sector. This then allows organizations to develop plans on how to adopt such best practice, usually with the aim of increasing some aspect of performance.Benchmarking may be a one -off event, but is often treated as a continuous process in which organizations continually seek to challenge their practices

A study on the VAT accounting regime in Romania

VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues source and a tax evasion issue. Given its social impact it was at times a subject of political and social debate, being at the same time a tool to control the consumption levels. The paper’s aim is to describe the accounting treatment regarding the VAT in Romania. We discuss both accounting and fiscal issues regarding VAT.&nbsp

An exploratory and comparative assessment of the tourist circulation at the level of some countries of the South-Eastern European union in the current pandemic context

The coronavirus epidemic (COVID19) has affected the global economy and the services sector. Quarantine measures related to travel restrictions have led to an unprecedented decline in the tourism industry with repercussions on tourism service providers, transport companies and state budgets. Travel is necessary for tourism, therefore, any factor that prevents travel can have a profound impact on the tourism industry. In the current pandemic context, the forecast in the field of tourist travel has played an important role in supporting the revival of this sector. In this study, econometric and interpretive methods were combined to predict the demand. In this study we approached a prediction model that is based on the seasonal stationary and adjustment of observed and FFT data. Experimental results show that the proposed prediction model has demonstrated a good medium-term forecast and can be used successfully in short and medium periods of time. For a certification of the exploratory evaluation of tourism forecasts there were comparatively analyzed the results obtained for three countries in south-eastern Central Europe, countries with similar natural and anthropic tourist resources (Bulgaria, Croatia and Romania)

MANAGERIAL DECISION WITHIN THE CONTEXT OF APPLICATION THE FINANCIAL-ACCOUNTING INFORMATION

The activity of each entity, materialised in the actual administration of a business, stands for using accounting information and techniques, i.e. it practically participate in making decisions. The calculation of costs is liable to provide decision – making information such as: setting up prices;planning of production programs; the choice between the firm output and the purchasing of commodities from third parties; special orders;structure of sales a.s.o. decommissioning .Costs calculation, key concepts, budgetary accountant, International, Accounting Standards

Cash Flow Analysis on the Example Cormans Ltd. Galati

Finding appropriate ways to use cash flows to achieve financial diagnosis is one of the hardest tasks for financial analysts. Literature stressed the advantages for financial diagnosis users, when using flow information, without offering as many practical waysto achieve it. In a market economy, the enterprise should be regarded as a system that runs through its relations with third parties (investors, creditors, budgeting, suppliers,etc...) relationships which materialize through estate flows. According as these flowstake liquidity shape are interested both third parties (for reclaiming of amounts invested and gaining benefits or claiming of some claims), as well as the management unit, for only thus can the system work

The Current Approaches of Land Evaluation

Land evaluation is a topical issue, especially now when people speak increasingly more about population growth and its need for new living spaces. In this sense the land evaluation methodology direct comparison and extraction method, always remain timeless. The two methods were aimed for more accurate determination of assessed land value. Following application of the two methods, respecting International Valuation Standards, recommendations and work methodology recommended by ANEVAR, it was concluded that the best method of valuing land in question is the direct comparison method

Current approaches to land evaluation in evaluation work

Land evaluation is a topical issue, especially now when people speak increasingly more about population growth and its need for new living spaces. In this sense  the land evaluation methodology direct comparison and extraction method , always remain timeless. The two methods were aimed for more accurate determination of assessed land value. Following application of the two methods, respecting International Valuation Standards, recommendations and work methodology recommended by ANEVAR, it was concluded that the best method of valuing land in question is the direct comparison metho