EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 2, Number 1, Year 2014

IMPORTANCE OF CURRENT ASSETS IN MANAGEMENT DECISIONS OF ROMANIAN ENTITIES
Download
Author(s): Laura Cojocaru, Dorel Mates, Aura Domil
DOI: 10.4316/EJAFB.2014.215
Abstract: Manager with strong personality, personal capacity for action, with their knowledge, competence and experience is manager of solutions for efficient management of current assets. In assessing strategies entity, innovational strategies and management decisions have an important role on current items (assets), because it requires analyzing variables such as the number of investments and innovations, customer relations, cash flow evolution, evolution inventory, configuration productive, quality, cost and structure of production, etc.. In the SME spectrum is very broad managerial decision making, it is difficult to manage, has many deficiencies and can always be improved.
Keywords: Manager, Current Assets, Inventories, Receivables, Cash
References:
1. Artene A., Auditul Sistemelor De Management Al Mediului, Publisher. Eurostampa ;
2. Cotlet, D., Megan O., .Pelin A., Pistol I., Situatiile Financiare Intre Informatie Si Decizie, Publisher Orizonturi Universitare, Timisoara, 2005 ;
3. Imbrescu C., Moraru M., Contabilitatea Financiar? Conform? Cu Directivele Europene, Vol. II, Mirton Publisher, Timisoara, 2006;
4. Mate? D., Szabo I., Costea C., Costi B.,David D., Bobitan N., Cristian Peres , Contabilitatea Financiara A întreprinderii între Normalizare Si Armonizare Vol 2, Publisher Mirton, Timisoara, 2003;
5. Mate? D., Cotle? D, Ineovan F., Bobitan N. Iosif A., Imbrescu M., Domil A., Dumitrescu A., Cotle? B, Contabilitate Financiar?. Concepte De Baz?.Tratamente Specifice .Studii De Caz, Publisher Mirton, Timisoara, 2010;
6. Oprean V, Oprean D- Conducerea Sistemelor Economice Ed Dacia , Cluj Napoca 1988
7. Pere?; I.,Mate? D., Popa I.E., Pere? C., Domil A., Bazele Contabilit??ii. Concepte ?i Aplicatii Practice, Published By Mirton, Timisoara, 2009 ;
8. Accounting Law 82 / 1991, Republished;
9. OMFP 3055 / 2009 Pentru Aprobarea Reglement?rilor Contabile Conforme Cu Directivele Europene, M.Of. 766/2009
10. OMFP 52/2012 Privind Principalele Aspecte Legate De întocmirea ?i Depunerea Situa?iilor Financiare Anuale ?i A Raport?rilor Anuale La Unit??ile Teritoriale Ale M.F.P, M.Of. 46/2012
11. Http://www.insse.ro/cms/files/statistici/comunicate/com_anuale/Activitatea%20intreprinde Rilor/actv_intrep_2011r.pdf
 
Back to journal ...

 
     
     
Copyright LP/DET 2023