Manuscript proposals: info@editurauniversitara.ro / 0745 204 115 //// Tracking orders Individuals / Sales:0745 200 718 / 0745 200 357 Orders Legal entities: 0721 722 783
EN 
Romana
6359.png "Editura Universitara")
The usefulness of the information provided to the management through Accounting and Management Control - Mihaela Stefan Hint
![The usefulness of the information provided to the management through Accounting and Management Control - Mihaela Stefan Hint [1]](https://gomagcdn.ro/domains/editurauniversitara.ro/files/product/original/hint-mihaela_contabilitate-si-control-de-gestiune_bt-5657-3642.jpg "The usefulness of the information provided to the management through Accounting and Management Control - Mihaela Stefan Hint [1]")
ISBN: 978-606-28-1416-8
DOI: https://doi.org/10.5682/9786062814168
Publisher year: 2022
Edition: I
Pages: 334
Publisher: Editura Universitara
Author: Mihaela Stefan Hint
Product Code:
9786062814168
Do you need help?
0745 200 718
/
0745 200 357
- Description
- Download (1)
- Authors
- Content
- More details
- Where to find it
- Reviews (0)
The paper deals with the environmental costs in the lighting equipment industry through the use of environmental management as a strategic tool for piloting the economic entity. The study carried out within the economic entity studied on the basis of a mathematical model allows us to: identify the products that generate waste in large quantities; to outline some managerial strategies in order to optimize the products and reduce the waste generated.
In this context, the measurement and control of performance in the electrical lighting equipment industry was approached by strategic managerial accounting by using mathematical and statistical methods to analyze the implementation of modern methods of costing.
The five main directions that were followed during the paper led to the establishment of several general objectives. These are:
O.S.1: Analyzing the current state of managerial accounting and highlighting its evolution from simple cost calculation to managerial performance, as well as the role of cost information as the main tool in assisting managerial decisions;
O.S.2: The analysis from the theoretical perspective of the management control through the revision of the specialized literature, of its main meanings and evolutions, as well as of the tools for its exercise in the electrical lighting equipment industry;
O.S.3: Demonstration of the possibilities of integrating some fundamental methods of managerial accounting in the management accounting system used by an entity producing electrical lighting equipment;
O.S.4: Analysis of environmental management accounting (EMA) from a theoretical perspective, systematization, evolution and its implementation factors;
O.S.5: Analysis from a theoretical perspective of mathematical and statistical methods for identifying and quantifying costs in order to develop and implement management decisions and demonstrate the integration of these methods in the analysis of environmental costs in the lighting industry in Romania and the EU;
O.S.6: Analysis of production costs and sales prices in order to predict future developments in the electrical lighting equipment industry using mathematical methods;
OS7: Analysis of the evolution and perspectives in the lighting equipment industry through an explanatory and prescriptive approach based on documentation, data analysis, chronological study, processing and comparison through a graphical method for visual presentation of the research study .
In this context, the measurement and control of performance in the electrical lighting equipment industry was approached by strategic managerial accounting by using mathematical and statistical methods to analyze the implementation of modern methods of costing.
The five main directions that were followed during the paper led to the establishment of several general objectives. These are:
O.S.1: Analyzing the current state of managerial accounting and highlighting its evolution from simple cost calculation to managerial performance, as well as the role of cost information as the main tool in assisting managerial decisions;
O.S.2: The analysis from the theoretical perspective of the management control through the revision of the specialized literature, of its main meanings and evolutions, as well as of the tools for its exercise in the electrical lighting equipment industry;
O.S.3: Demonstration of the possibilities of integrating some fundamental methods of managerial accounting in the management accounting system used by an entity producing electrical lighting equipment;
O.S.4: Analysis of environmental management accounting (EMA) from a theoretical perspective, systematization, evolution and its implementation factors;
O.S.5: Analysis from a theoretical perspective of mathematical and statistical methods for identifying and quantifying costs in order to develop and implement management decisions and demonstrate the integration of these methods in the analysis of environmental costs in the lighting industry in Romania and the EU;
O.S.6: Analysis of production costs and sales prices in order to predict future developments in the electrical lighting equipment industry using mathematical methods;
OS7: Analysis of the evolution and perspectives in the lighting equipment industry through an explanatory and prescriptive approach based on documentation, data analysis, chronological study, processing and comparison through a graphical method for visual presentation of the research study .
-
The usefulness of the information provided to the management through Accounting and Management Control
Download
MIHAELA STEFAN HINT
List of tables / 8
List of figures / 11
List of abbreviations / 13
Introduction / 15
CHAPTER 1. THEORETICAL AND METHODOLOGICAL APPROACHES TO MANAGEMENT ACCOUNTING AND CONTROL / 26
1.1. Managerial accounting - between genesis and evolution at international level / 26
1.2. Some landmarks regarding the appearance of managerial accounting in Romania / 29
1.3. Conceptual approaches to the notion of managerial control / 31
1.4. Legislative and environmental peculiarities in the industry producing electrical lighting equipment and their influences on accounting and managerial control / 35
1.5. Technological peculiarities in the electrical lighting equipment industry and their influences on accounting and managerial control / 38
1.6. Preliminary research conclusions / 43
CHAPTER 2. CHANGES IN THE MANAGEMENT ACCOUNTING SYSTEM GENERATED BY THE INSTABILITY OF THE ECONOMIC ENVIRONMENT AND THE INFLUENCES ON THE PERFORMANCE OF ECONOMIC ENTITIES / 45
2.1. Cost analysis as the main tool in assisting managerial decisions / 45
2.1.1. Traditional costing systems / 52
2.1.2. Critical analysis of traditional costing systems / 56
2.1.3. Development of cost calculation systems - a determining factor in the transformation of managerial accounting / 56
2.1.4. Advanced cost accounting systems specific to managerial accounting / 61
2.2. The role of managerial accounting in measuring the performance of economic entities to ensure a "sustainable" development / 68
2.3. Instruments for measuring the performance of economic entities and strategic managerial accounting / 69
2.4. Strategic management analysis - the costs between traditional management and strategic management / 71
2.5. Strategic managerial accounting - a tool for piloting the performance of economic entities / 72
2.6. Preliminary research conclusions / 74
CHAPTER 3. DEVELOPMENTS AND PERSPECTIVES IN THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY / 76
3.1. Evolution of legislative regulations in the field of electrical equipment and lighting globally / 76
3.2. Analysis of the global general lighting market / 77
3.2.1. General lighting market analysis by technologies / 79
3.2.2. General lighting market analysis by fields / 81
3.3. General lighting market analysis in Europe / 87
3.3.1. Specificity of the European market / 87
3.4. Romanian lighting market analysis / 89
3.4.1. Presentation of the lighting equipment market in Romania / 89
3.4.2. Analysis of the lighting equipment market according to the technologies used / 89
3.5. Preliminary research conclusions / 90
CHAPTER 4. METHODS FOR IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATIONS APPLICABLE TO ECONOMIC ENTITIES IN THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY / 92
4.1. Considerations regarding the improvement of managerial accounting and cost calculation in the lighting equipment industry / 92
4.2. Positioning Electromax SRL in the Romanian lighting equipment industry / 94
4.3. Critical analysis of the factors that influence managerial accounting and cost calculation at Electromax SRL / 97
4.4. Creating the system of accounts according to the Target ‑ Costing method and the activity cost method (ABC) and the corresponding registration steps / 98
4.4.1. Methodological steps regarding managerial accounting and production cost calculation by Target Costing method and ABC (Activity based Costing) method / 102
4.4.2. Target costing method and basic activity costing method (ABC method) in the context of the new issue of production, technology and computerization / 106
4.5. Target Costing method - an approach that allows competitiveness / 110
4.5.1. The stages of implementing the Target Costing / 111 method
4.5.2. Ways of developing values ​​specific to the Target Costing / 111 method
4.5.3. The objective of the Target Costing / 111 method
4.5.4. Considerations regarding the application of the Target Costing method in the Electrical Lighting Equipment Industry / 111
4.6. ABC method - a pertinent calculation of costs and performance growth in the electrical lighting equipment industry / 117
4.7. Analysis of production costs and sales following the implementation of advanced costing methods in order to predict future developments of Electromax SRL / 130
4.7.1. Mathematical models for identifying and quantifying costs in order to develop and implement managerial decisions / 131
4.7.2. Analysis of the evolution of production costs and sales prices / 133
4.7.3. Calculating the probability of an order from a customer / 138
4.7.4. Using Excel software to calculate the probability of occurring commands / 141
4.7.5. Calculating the probable volume of an order / 143
4.7.6. Simulation of product sales in the next 12 months / 145
4.8. Preliminary research conclusions / 149
CHAPTER 5. IMPLEMENTATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING - HOW TO IMPROVE THE MANAGEMENT ACCOUNTING OF ECONOMIC ENTITIES IN THE ELECTRICAL EQUIPMENT INDUSTRY / 151
5.1. Conceptual approaches and the evolution of Environmental Management Accounting (EMA) / 151
5.2. Environmental Management Accounting (EMA). Analysis of implementation factors / 155
5.3. The impact of production on environmental spending. Case study / 157
5.4. Components of total environmental expenditures, statistical methodology and data / 157
5.4.1. Statistical methodology / 157
5.4.2. Data and variables / 159
5.4.3. Impact of aluminum scrap on environmental costs / 160
5.4.4. Impact of packaging costs on environmental expenditure / 169
5.4.5. Impact of EEE expenditure on environmental expenditure / 171
5.4.6. Impact of total waste expenditure on environmental expenditure / 173
5.5. The impact of LED technology on the production of electric lighting fixtures in the EU / 176
5.5.1. Graphic analysis of the evolution of electric lighting devices / 176
5.6. Econometric analysis of the impact of LED technology on the production of electric lighting fixtures / 178
5.7. Preliminary conclusions of the research / 180
CHAPTER 6 - CONCLUSIONS, OWN CONTRIBUTIONS AND RESEARCH PERSPECTIVES / 182
6.1. General conclusions / 182
6.2. Own contributions / 189
6.3. Research perspectives / 191
BIBLIOGRAPHY / 193
ANNEXES / 206
List of figures / 11
List of abbreviations / 13
Introduction / 15
CHAPTER 1. THEORETICAL AND METHODOLOGICAL APPROACHES TO MANAGEMENT ACCOUNTING AND CONTROL / 26
1.1. Managerial accounting - between genesis and evolution at international level / 26
1.2. Some landmarks regarding the appearance of managerial accounting in Romania / 29
1.3. Conceptual approaches to the notion of managerial control / 31
1.4. Legislative and environmental peculiarities in the industry producing electrical lighting equipment and their influences on accounting and managerial control / 35
1.5. Technological peculiarities in the electrical lighting equipment industry and their influences on accounting and managerial control / 38
1.6. Preliminary research conclusions / 43
CHAPTER 2. CHANGES IN THE MANAGEMENT ACCOUNTING SYSTEM GENERATED BY THE INSTABILITY OF THE ECONOMIC ENVIRONMENT AND THE INFLUENCES ON THE PERFORMANCE OF ECONOMIC ENTITIES / 45
2.1. Cost analysis as the main tool in assisting managerial decisions / 45
2.1.1. Traditional costing systems / 52
2.1.2. Critical analysis of traditional costing systems / 56
2.1.3. Development of cost calculation systems - a determining factor in the transformation of managerial accounting / 56
2.1.4. Advanced cost accounting systems specific to managerial accounting / 61
2.2. The role of managerial accounting in measuring the performance of economic entities to ensure a "sustainable" development / 68
2.3. Instruments for measuring the performance of economic entities and strategic managerial accounting / 69
2.4. Strategic management analysis - the costs between traditional management and strategic management / 71
2.5. Strategic managerial accounting - a tool for piloting the performance of economic entities / 72
2.6. Preliminary research conclusions / 74
CHAPTER 3. DEVELOPMENTS AND PERSPECTIVES IN THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY / 76
3.1. Evolution of legislative regulations in the field of electrical equipment and lighting globally / 76
3.2. Analysis of the global general lighting market / 77
3.2.1. General lighting market analysis by technologies / 79
3.2.2. General lighting market analysis by fields / 81
3.3. General lighting market analysis in Europe / 87
3.3.1. Specificity of the European market / 87
3.4. Romanian lighting market analysis / 89
3.4.1. Presentation of the lighting equipment market in Romania / 89
3.4.2. Analysis of the lighting equipment market according to the technologies used / 89
3.5. Preliminary research conclusions / 90
CHAPTER 4. METHODS FOR IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATIONS APPLICABLE TO ECONOMIC ENTITIES IN THE ELECTRICAL LIGHTING EQUIPMENT INDUSTRY / 92
4.1. Considerations regarding the improvement of managerial accounting and cost calculation in the lighting equipment industry / 92
4.2. Positioning Electromax SRL in the Romanian lighting equipment industry / 94
4.3. Critical analysis of the factors that influence managerial accounting and cost calculation at Electromax SRL / 97
4.4. Creating the system of accounts according to the Target ‑ Costing method and the activity cost method (ABC) and the corresponding registration steps / 98
4.4.1. Methodological steps regarding managerial accounting and production cost calculation by Target Costing method and ABC (Activity based Costing) method / 102
4.4.2. Target costing method and basic activity costing method (ABC method) in the context of the new issue of production, technology and computerization / 106
4.5. Target Costing method - an approach that allows competitiveness / 110
4.5.1. The stages of implementing the Target Costing / 111 method
4.5.2. Ways of developing values ​​specific to the Target Costing / 111 method
4.5.3. The objective of the Target Costing / 111 method
4.5.4. Considerations regarding the application of the Target Costing method in the Electrical Lighting Equipment Industry / 111
4.6. ABC method - a pertinent calculation of costs and performance growth in the electrical lighting equipment industry / 117
4.7. Analysis of production costs and sales following the implementation of advanced costing methods in order to predict future developments of Electromax SRL / 130
4.7.1. Mathematical models for identifying and quantifying costs in order to develop and implement managerial decisions / 131
4.7.2. Analysis of the evolution of production costs and sales prices / 133
4.7.3. Calculating the probability of an order from a customer / 138
4.7.4. Using Excel software to calculate the probability of occurring commands / 141
4.7.5. Calculating the probable volume of an order / 143
4.7.6. Simulation of product sales in the next 12 months / 145
4.8. Preliminary research conclusions / 149
CHAPTER 5. IMPLEMENTATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING - HOW TO IMPROVE THE MANAGEMENT ACCOUNTING OF ECONOMIC ENTITIES IN THE ELECTRICAL EQUIPMENT INDUSTRY / 151
5.1. Conceptual approaches and the evolution of Environmental Management Accounting (EMA) / 151
5.2. Environmental Management Accounting (EMA). Analysis of implementation factors / 155
5.3. The impact of production on environmental spending. Case study / 157
5.4. Components of total environmental expenditures, statistical methodology and data / 157
5.4.1. Statistical methodology / 157
5.4.2. Data and variables / 159
5.4.3. Impact of aluminum scrap on environmental costs / 160
5.4.4. Impact of packaging costs on environmental expenditure / 169
5.4.5. Impact of EEE expenditure on environmental expenditure / 171
5.4.6. Impact of total waste expenditure on environmental expenditure / 173
5.5. The impact of LED technology on the production of electric lighting fixtures in the EU / 176
5.5.1. Graphic analysis of the evolution of electric lighting devices / 176
5.6. Econometric analysis of the impact of LED technology on the production of electric lighting fixtures / 178
5.7. Preliminary conclusions of the research / 180
CHAPTER 6 - CONCLUSIONS, OWN CONTRIBUTIONS AND RESEARCH PERSPECTIVES / 182
6.1. General conclusions / 182
6.2. Own contributions / 189
6.3. Research perspectives / 191
BIBLIOGRAPHY / 193
ANNEXES / 206
As a research methodology, this paper is based on a deductive research from general to private that combines quantitative research with qualitative, theoretical and practical research in the way in which the information provided through managerial accounting can respond to a successful management, leading to improving managerial decisions in the electrical lighting equipment industry.
Taking into account the arguments of this research, the main objective of this paper is to outline an overview of managerial accounting and costing, laying the theoretical and conceptual foundations of the research topic to finally get into practice to study the behavior and practices of industry organizations. manufacturer of electrical lighting equipment.
We consider necessary such a study that has both a theoretical and practical utility, to complement the existing literature, because the literature and practice in the field of managerial accounting allow new approaches in redefining strategic objectives by analyzing the efficient use of resources, in order to achieving the general strategy through managerial control.
The content of the six chapters of the doctoral thesis, as a methodology, falls between positivism and normativism, presenting the specifics of managerial accounting and their influences on managerial performance in an unstable environment. The cost information and the main role they play in assisting managerial decisions were characterized.
In order to achieve the proposed main objective, the present research pursued five operational objectives that will be debated during this paper:
systematization from the theoretical perspective of the general framework of managerial accounting in order to highlight its specificity and modern guidelines, so that it can be useful in an integrated system adapted to current requirements;
the systematization from the theoretical perspective of the managerial accounting through the revision of the specialized literature, of the main meanings and evolutions, as well as of the instruments of its exercise in the industry of electrical lighting equipment;
exemplifying how the Target Costing method and the activity-based costing method (ABC) can be applied in the lighting industry;
analysis of environmental costs in the electrical lighting equipment industry in terms of using environmental management accounting as a strategic tool for piloting economic entities in this industry;
analysis of the evolution and prospects of the electrical lighting equipment industry based on global and national data using modern statistical methods.
The development of costing systems, as the main determining factor in the transformation of strategic managerial accounting, will be applied directly within the lighting equipment industry. The present scientific approach aims to analyze the evolution of managerial accounting between the past and its national and international perspectives, presenting concepts of managerial accounting and their role in studying the financial dimension of performance in the field of lighting equipment production.
We consider important the description of the legislative, environmental and technological particularities specific to this field of activity, subject to special regulations different from the other industries. The case study focused on presenting the importance of improving managerial accounting and costing in the lighting industry. It was based on previous research in the field at the national level, "The usefulness of modern forecasting methods in the lighting industry", which demonstrated using questionnaires that most economic entities in the field used in 2015 the traditional methods of costing, and the standard cost method in forecasting production costs has been successfully implemented.
We considered it very important to improve the modern methods of calculating costs in this branch, and the case study was conducted through a critical approach to the management accounting system of an entity in the field of lighting production, highlighting and improving its performance. by implementing the Target Costing and ABC methods.
The paper deals with the environmental costs in the lighting equipment industry through the use of environmental management as a strategic tool for piloting the economic entity. The study carried out within the economic entity studied on the basis of a mathematical model allows us to: identify the products that generate waste in large quantities; to outline some managerial strategies in order to optimize the products and reduce the waste generated.
In this context, the measurement and control of performance in the electrical lighting equipment industry was approached by strategic managerial accounting by using mathematical and statistical methods to analyze the implementation of modern methods of costing.
The five main directions that were followed during the paper led to the establishment of several general objectives. These are:
O.S.1: Analyzing the current state of managerial accounting and highlighting its evolution from simple cost calculation to managerial performance, as well as the role of cost information as the main tool in assisting managerial decisions;
O.S.2: The analysis from the theoretical perspective of the management control through the revision of the specialized literature, of its main meanings and evolutions, as well as of the tools for its exercise in the electrical lighting equipment industry;
O.S.3: Demonstration of the possibilities of integrating some fundamental methods of managerial accounting in the management accounting system used by an entity producing electrical lighting equipment;
O.S.4: Analysis of environmental management accounting (EMA) from a theoretical perspective, systematization, evolution and its implementation factors;
O.S.5: Analysis from a theoretical perspective of mathematical and statistical methods for identifying and quantifying costs in order to develop and implement management decisions and demonstrate the integration of these methods in the analysis of environmental costs in the lighting industry in Romania and the EU;
O.S.6: Analysis of production costs and sales prices in order to predict future developments in the electrical lighting equipment industry using mathematical methods;
OS7: Analysis of the evolution and perspectives in the lighting equipment industry through an explanatory and prescriptive approach based on documentation, data analysis, chronological study, processing and comparison through a graphical method for visual presentation of the research study .
Taking into account the arguments of this research, the main objective of this paper is to outline an overview of managerial accounting and costing, laying the theoretical and conceptual foundations of the research topic to finally get into practice to study the behavior and practices of industry organizations. manufacturer of electrical lighting equipment.
We consider necessary such a study that has both a theoretical and practical utility, to complement the existing literature, because the literature and practice in the field of managerial accounting allow new approaches in redefining strategic objectives by analyzing the efficient use of resources, in order to achieving the general strategy through managerial control.
The content of the six chapters of the doctoral thesis, as a methodology, falls between positivism and normativism, presenting the specifics of managerial accounting and their influences on managerial performance in an unstable environment. The cost information and the main role they play in assisting managerial decisions were characterized.
In order to achieve the proposed main objective, the present research pursued five operational objectives that will be debated during this paper:
systematization from the theoretical perspective of the general framework of managerial accounting in order to highlight its specificity and modern guidelines, so that it can be useful in an integrated system adapted to current requirements;
the systematization from the theoretical perspective of the managerial accounting through the revision of the specialized literature, of the main meanings and evolutions, as well as of the instruments of its exercise in the industry of electrical lighting equipment;
exemplifying how the Target Costing method and the activity-based costing method (ABC) can be applied in the lighting industry;
analysis of environmental costs in the electrical lighting equipment industry in terms of using environmental management accounting as a strategic tool for piloting economic entities in this industry;
analysis of the evolution and prospects of the electrical lighting equipment industry based on global and national data using modern statistical methods.
The development of costing systems, as the main determining factor in the transformation of strategic managerial accounting, will be applied directly within the lighting equipment industry. The present scientific approach aims to analyze the evolution of managerial accounting between the past and its national and international perspectives, presenting concepts of managerial accounting and their role in studying the financial dimension of performance in the field of lighting equipment production.
We consider important the description of the legislative, environmental and technological particularities specific to this field of activity, subject to special regulations different from the other industries. The case study focused on presenting the importance of improving managerial accounting and costing in the lighting industry. It was based on previous research in the field at the national level, "The usefulness of modern forecasting methods in the lighting industry", which demonstrated using questionnaires that most economic entities in the field used in 2015 the traditional methods of costing, and the standard cost method in forecasting production costs has been successfully implemented.
We considered it very important to improve the modern methods of calculating costs in this branch, and the case study was conducted through a critical approach to the management accounting system of an entity in the field of lighting production, highlighting and improving its performance. by implementing the Target Costing and ABC methods.
The paper deals with the environmental costs in the lighting equipment industry through the use of environmental management as a strategic tool for piloting the economic entity. The study carried out within the economic entity studied on the basis of a mathematical model allows us to: identify the products that generate waste in large quantities; to outline some managerial strategies in order to optimize the products and reduce the waste generated.
In this context, the measurement and control of performance in the electrical lighting equipment industry was approached by strategic managerial accounting by using mathematical and statistical methods to analyze the implementation of modern methods of costing.
The five main directions that were followed during the paper led to the establishment of several general objectives. These are:
O.S.1: Analyzing the current state of managerial accounting and highlighting its evolution from simple cost calculation to managerial performance, as well as the role of cost information as the main tool in assisting managerial decisions;
O.S.2: The analysis from the theoretical perspective of the management control through the revision of the specialized literature, of its main meanings and evolutions, as well as of the tools for its exercise in the electrical lighting equipment industry;
O.S.3: Demonstration of the possibilities of integrating some fundamental methods of managerial accounting in the management accounting system used by an entity producing electrical lighting equipment;
O.S.4: Analysis of environmental management accounting (EMA) from a theoretical perspective, systematization, evolution and its implementation factors;
O.S.5: Analysis from a theoretical perspective of mathematical and statistical methods for identifying and quantifying costs in order to develop and implement management decisions and demonstrate the integration of these methods in the analysis of environmental costs in the lighting industry in Romania and the EU;
O.S.6: Analysis of production costs and sales prices in order to predict future developments in the electrical lighting equipment industry using mathematical methods;
OS7: Analysis of the evolution and perspectives in the lighting equipment industry through an explanatory and prescriptive approach based on documentation, data analysis, chronological study, processing and comparison through a graphical method for visual presentation of the research study .
If you want to express your opinion about this product you can add a review.
write a review
Similar products
Promotional Techniques. Theoretical and Practical Approaches - Camelia Pavel
European economy. Second edition, revised - Oana Maria Milea (Rezeanu)
Contabilitate - Doina Maria Tilea
Foodstuffs and food consumer safety, 2nd edition
Management Accounting. Performance Assessment Tool
Management accounting and performance evaluation
Communication Management and Public Relations in Business - Vadim Dumitrascu
Statistics. Practical Application
Leadership and Organizational Culture - Vadim Dumitrascu
Customer Support Monday - Friday, between 8.00 - 16.00
0745 200 718 0745 200 357 comenzi@editurauniversitara.ro