Knowing deviations and analysing them is useful to managers for planning and control. In the current circumstances, managers have a multitude of information, which sometimes lead to informational suffocation. For the analysis of deviations, BI solutions such as QlikView can be used. The article...

Managers use the “Cost-Volume- Profit” (CVP) analysis as a support in decision making, some of which are strategic decisions. The fundamental hypothesis of CVP analysis is based on: 1. Changes that occur in business volume entail changes in revenues and costs; 2. Total costs are split into...

The authors aim to realize the evolution of the touristic activity in Romania between 2006 -2010. Correlative viewed, with the ensemble of the national economy, the tourist acts as a dynamic element of the global system, in normal conditions of development. Although in the first years of the...