Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an... more
Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in
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Starting from our country status of an European Union Member State, based on which the observance of the European regulations provisions (the Treaty for the EC Establishment, regulations, directives etc) published in the European Union... more
Starting from our country status of an European Union Member State, based on which the observance of the European regulations provisions (the Treaty for the EC Establishment, regulations, directives etc) published in the European Union Official Journal, are applicable to the Member States in accordance with the terms an d requirements established by these, we consider as being useful to
The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes... more
The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to
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EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and... more
EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an
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The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The... more
The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost
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At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to... more
At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more