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The process of marketing management – between the management marketing activities and the operational marketing
Get PDFThe best known definitions provided to the concept of marketing management, in the last decades of the 21st century have in common – the orientation towards the client and the development of successfull relations with the clients, the substantion and operationalization of the mix of marketing, as the basis of the exchange relation, the involvement of all functional areas inside the organisation in managing relations in order to achieve the long term objectives of the organization – but the main issues are related to four basic activities: - analysis, planning, implementing and controlling marketing activities
Strategic marketing – some conceptual and operational reviews from structured marketing works
Get PDFStrategic marketing has been for a long time widely recognized as an important aspect of activity of modern organizations. Knowing it characteristics and its role in organizational management is extremely important in developing a long-time efficient business. This article focuses on presenting some synthetic conclusions extracted from the structured strategic marketing works of well-known marketing authors
Consolidated techniques for groups of enterprises with complex structure
Get PDFThe preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option
Contributions to Positioning Accounting in Relation to Scientific Research
Get PDFThe paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental premise of scientific creation; the challenges and conditions of scientific creation; the double standing of accounting, as object and result of the research, in relation to scientific research
Evolution of the EU Ecological Products Market
Get PDFThe ecologic products market has registered on the EU countries level a hightened dynamic. Yearly there is a growing number of european ecologic labels granted, labels that are onlygranted to some classes of non-food products, proving this way the orientation of more and more producers towards producing products with a low impact on environment according to the requirements of the consumers on the markets they perform on. In regard to the ecologic food products market there is a significant growth in the consumption of such products and inclose connection to their cultivating areas in agreement with the regulations regarding the agricultural ecologic products. The dynamic of the ecologic products is justified by the evergrowing ackowledgment at public opinion level of the necessity to protect the environment, of the role of consuming ecologic products and therefore of giving up the consumption of polluting products that will ensure a longlasting development, by increasing the requirementsof the consumers that orientate themselves towards products that can guarantee their presentand future safety and security
Financial statements – basis for assessing the financial performance from the investors’ perspective, by means of prospectively oriented indicators
Get PDFThe items of information within the financial statements are presented with a general purpose, in order to satisfy the needs of all categories of users but, in this paper, we decided that,starting from the financial statements, we could approach the issue of assessing the financial performance only from the single perspective of the investors, also taking into account the market value of the company. The market value of a company represents the sum of the market values of the two components in the capital’s structure: shareholders’ equity and liabilities. It is considered that it is only in the case of shareholders’ equity that the market value differs from the accounting value, but this is not the case with liabilities, so the “market value added” will be researched only by taking account of shareholders’ equity
The concept of knowledge and knowledge management in the Romanian business field
Get PDFThe concepts of knowledge and knowledge management have a significant position at the business level in Romania. Their importance is given by a created competitive advantage among organizations. Such knowledge is lived and felt experience, the use that may lead to several results. Knowledge Management was developed as a philosophy and applications by companies, but it offers a number of concepts and models which can be expanded regionally to generate significant positive impact on regional development. That education and knowledge are considered assets of a business productive, as they may be primary factors in making a most valuable product or service. The scope of knowledge management in Romania is the process that occurs in the organization and coordination of knowledge of each organization separately
THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS
Get PDFThe problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality
CHALLENGES OF INTERNATIONAL STANDARDS ON AUDITING IN GLOBAL CRISIS CONTEXT
Get PDFThe financial crisis that broke out in summer 2007 is striking in its sheer magnitude, the speed of its contagion to the global financial sphere, as well as its persistence. These factors make it on the most impressive and unprecedented events in recent financial history
THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION
Get PDFIn the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play