Search Results - "Sorin BRICIU"

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  1. 1

    ECONOMIC EFFICENCY ANALYSIS OF THE INVESTMENT PROJECTS IN AGRICULTURE by Sorin Briciu, Sorinel Capusneanu, Sorina Simona Bumbescu, Raul Burdea

    “…The investments represent a factor of economic growth and development on long term, and for this reason, the economic efficiency analysis of the investment…”
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    Journal Article
  2. 2

    Modèle d'analyse économétrique de la relation entre la productivité du travail et le salaire moyen brut dans l'industrie roumaine de la chaussure by Briciu, Sorin, Ofileanu, Dimi

    Published in Management Intercultural (01-07-2016)
    “…Le but de ce travail est de déterminer l'influence exercée par la productivité du travail sur le salaire moyen brut dans l'industrie roumaine de la chaussure…”
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    Journal Article
  3. 3

    L'utilisation de la pensée lean dans le contexte de la responsabilité sociale de l'entreprise by Briciu, Sorin, Ofileanu, Dimi

    Published in Management Intercultural (01-06-2016)
    “…La responsabilité sociale est un concept toujours plus présent dans l'économie actuelle. Les préoccupations des entreprises dans ce domaine sont dues aux…”
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    Journal Article
  4. 4

    VALUE STREAM MAPPINGIN THE ROMANIAN FOOTWEAR INDUSTRY by Sorin BRICIU, Dimi OFILEANU

    Published in SEA - Practical Application of Science (01-04-2015)
    “…Cost reduction, productivity increase and creating value for the client are just a few of the arguments that managers use when they adopt Lean philosophy…”
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    Journal Article
  5. 5

    Value Stream Mapping in the Romanian Footwear Industry by Briciu, Sorin, Ofileanu, Dimi

    “…Cost reduction, productivity increase and creating value for the client are just a few of the arguments that managers use when they adopt Lean philosophy…”
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    Journal Article
  6. 6

    PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD by SORIN BRICIU, SORINEL CĂPUȘNEANU, DAN IOAN TOPOR

    “…This research paper deals with the analysis of performances of economic entities from the construction sector from Romania. The necessary data for preparation…”
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    Journal Article
  7. 7

    THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY by Briciu Sorin, Scorte Carmen

    “…In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but…”
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    Journal Article
  8. 8

    THE PROFIT TARGET IN A RESTAURATION UNIT by Briciu Sorin, Scorte Carmen

    “…The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization…”
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    Journal Article
  9. 9

    Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities by Sorinel CĂPUŞNEANU, Sorin BRICIU

    Published in Theoretical and applied economics (01-09-2011)
    “…This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development…”
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    Journal Article
  10. 10

    Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level by Sorin BRICIU, Sorinel CĂPUŞNEANU

    Published in Theoretical and applied economics (01-03-2011)
    “…The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international…”
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    Journal Article
  11. 11

    COST VOLUME PROFIT MODEL, THE BREAK -EVEN POINT AND THE DECISION MAKING PROCESS IN THE HOSPITALITY INDUSTRY by Scorte Carmen, Briciu Sorin

    “…Management accounting and cost calculation in the hospitality industry is a pathless land. The prezent article is a starting point of a long scientific…”
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    Journal Article
  12. 12

    The impact of accounting information on managerial decisions – Empirical study conducted in the hospitality industry entities in Romania by Sorin BRICIU, Carmen SCORŢE, Ioana MEŞTER

    Published in Theoretical and applied economics (01-09-2013)
    “…Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38…”
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    Journal Article
  13. 13

    Accounting’s shift to decision-based costing by Gary COKINS, Sorinel CĂPUŞNEANU, Sorin BRICIU

    Published in Theoretical and applied economics (01-11-2012)
    “…Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making…”
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  14. 14

    Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA) by Sorin BRICIU, Sorinel CĂPUŞNEANU, Dan TOPOR, Raul BURDEA

    Published in Theoretical and applied economics (01-05-2014)
    “…The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for…”
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    Journal Article
  15. 15

    NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS by Samara Silvia, Briciu Sorin

    “…Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms…”
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    Journal Article
  16. 16

    Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement by Nicoleta FARCANE, Sorinel CĂPUŞNEANU, Sorin BRICIU

    Published in Theoretical and applied economics (01-05-2012)
    “…The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized…”
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  17. 17

    ASPECTS REGARDING THE APPLICATION OF DIRECT-COSTING IN TAKING THE MANAGERIAL DECISIONS by Briciu Sorin, Sas Florentina

    “…Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis…”
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    Journal Article
  18. 18

    Aspecte privind costurile si performanta intreprinderii by Sas , Florentina, Briciu, Sorin

    “…The managers of the enterprises need relevant information for the planning, substantiation, implementation and control of decision. An important source of…”
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    Journal Article
  19. 19

    LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION by Ivan Raluca, Dragu Gabi Georgiana, Briciu Sorin

    “…Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public…”
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  20. 20

    AN ANALYSIS OF THE SEPA CARDS FRAMEWORK (SINGLE EURO PAYMENTS AREA) ADOPTION IN ROMANIA by Iuga Iulia, Briciu Sorin, Socol Adela

    “…The study examines the actual status and the future application of Single Euro Payments Area SEPA Cards Framework, based on Romanian experience. The paper…”
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    Journal Article