A very important objective of logistics is the storage of material goods necessary to ensure the uninterrupted operation of activities to achieve successful missions . The typical definition of the concept of filing emphasizes that it is a space storage of stocks of goods. This paper aims to...

In the tourism sector can be established associative forms that include organizations: tour operators, travel agencies/tourism guides, local and national authorities, suppliers of the tourism industry, leisure and entertainment industry, transportation companies, Universities, training...

The present paper emphasizes the European Union’s objective to achieve a process of economic growth through knowledge and the responsabilization of the individuals. In order to cope with the exigencies of competencies and to fulfill the promise of a knowledge-based society, the EU should...

Bringing forward the concepts of change and change management is no longer surprising nowadays. Small and Medium Enterprises (SMEs) face unique and difficult challenges in the business environment. Challenges to the growth and viability of Small and Medium Enterprises (SMEs) are arising from...

Competitiveness, often confused with the company’s financial position, profitability or productivity, is the ability of an organization, at a given moment in time, to resist competition. Competitiveness is an intrinsic potential embodied in having a competitive advantage on the market....

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic...

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of...

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final...

This present study analyses a stringent and current problem of the economy which resides from the measurements of the proportion of production which lead to the growth of the amount of waste resulted from production and influence its efficiency. The first part of the study tries to point out the...

The main objective of this study is to clarify the concept of Lean Management by describing the system and the key concepts and techniques that underline its implementation. The study shows what organizations, in particular commercial banks, can gain from Lean Management. To achieve this...