ABSTRACT: This paper gives a brief introduction to industrial buying behaviour and the most reviewed concepts in the literature and research on this area: the buying process and the supplier selection decisions.

ABSTRACT: The performance contract means the consent of will established between the economic agents by its official designated by the shareholder’s meeting, in trading companies, by the Board of Directors in Autonomous Administrations and the economic agent leader and its objective is to fulfil the criteria and the objectives of performance approved in the budget in exchange of the wages established in the individual labour agreement.

ABSTRACT: By globalization we understand a relatively recent process which consists in creating a world market. This can be possible due to the levelling the consumers’ needs and product standardization, as well as to an unbelievable development of communications and mass media.

ABSTRACT: International marketing represents marketing activities performed across national boundaries. The level of involvement in international marketing can range from casual exporting to globalization of markets. Although most firms adjust their marketing mixes for differences in target markets, some firms are able to standardize their marketing efforts worldwide.

ABSTRACT: The expert system aiming the moulded pieces production management improving is designed to assist maintenance and operation personal in the process of diagnosis of complex defects which may appear during the technological process, but the system must also contribute to technical measurements adopted after these distortions have emerged.

ABSTRACT: Uncertain regarding sales level and/or production factors costs have the following consequences on firm’s activity: standard costing becomes random and also a real annual budget; it forces to a more rigorous administration of general expenses; limits the elements which a department manager controls on.

ABSTRACT: Budgetary control in a “Just in Time” environment is based on a new industrial organization, with only two levels of authority: workshops or homogeneous work units and budgetary centres. Each budgetary centre generates its own costs and responsibilities and refers only to these. The system is oriented to the future and the performance to obtain is evaluated starting from an adjustment coefficient, which shows the improvement effort reported to initial budget.

ABSTRACT: Management control makes up the interface between the superior managing board and the operating staff and it refers to long term and short-term activities. Strategic planning is a long-term operation.

ABSTRACT: The function of an interface dispatcher system is an interface between the driving and the driven systems subsequently is a sender for one and a receiver for the other.

ABSTRACT: The resulted relation of the cost of the coal ton allows an interpretation of the decision variables, which influence the cost per ton at stopping work field level, for given deposit conditions and work technology that correspond values of the constants A1 till A4 and B1 till B4

ABSTRACT: As the centre of the clearing and payment system, the National Bank of Romania should interfere into the banking system in order to reduce the possibility that an unexpected failure of a financial institution in fulfilling its payment obligations turns into a major financial crisis leading to the collapse of the entire payment system. Taking into account the fact that the clearing and payment system is the main channel in spreading systemic crisis due to commercial banks failure, the National Bank of Romania has an important role in maintaining a sound payment system and providing suitable protection against systemic risk.

ABSTRACT: There are specific methods for assessing and improving the effectiveness of a marketing strategy. A marketer should state in the marketing plan what a marketing strategy is supposed to accomplish. These statements should set forth performance standards, which usually are stated in terms of profits, sales, or costs.

ABSTRACT: The performance criteria imposed by the advanced countries follow selecting projects and increase of long term benefits of foreign investments. Sometimes governments offer facilities along with some performance criteria: the minimal volume of the investment, the export of a part of the production, the transfer of a certain technology or investment into a certain sector, creating a number of work places, thus underlining the benefits that mixed and multinational companies bring to local economy by fulfilling these criteria. The present work wants to put into evidence one of the problems that mixed and multinational companies deal with, companies that have import activities, and companies that use EUR/USD as their cash flow. I must remind here the losses caused by the exchange differences and their impact over the financial and exploitation results, respectively over the profit of the company.

ABSTRACT: This paper tries to reveal the importance of marketing in the service economy, to identify the characteristics of services and their impact (influences) on the marketers’ activity. Services tend to be different from goods in several ways. First, they are largely intangible. Services generally are produced and marketed simultaneously, making the two processes inseparable. Customers tend to be heavily involved in the production and marketing of services. The quality of services tends to vary more than the quality of goods. Services are perishable; that is, if a service is not used when it is offered, than it cannot be used at all. Distribution channels for services differ more widely than they do for goods. Finally, the relationship between buyer and seller of a service is usually thought of in terms of a client relationship – one that is personalized and ongoing.

ABSTRACT: The main questions of the amortization policy of Ukraine and leading foreign countries are examined. Some reasons, which can cause a choice of specific method of capital allowances on the fixed assets by enterprise, are analyzed. The compact analysis of changes in the legislation of Ukraine, concerning groups of a fixed assets and capital allowances, is carried out. Offers on improvement of an amortization policy are presented.

ABSTRACT: In this paper are summarized the four main stages in the capital investments process: identification, development, selection and control. The literature on capital budgeting processes shows that it is a complex, lengthy process of a series of stages through time, in which the earlier activities and choices are crucial. The traditional financial emphasis on the investments selection as the main element is misplaced and the whole capital investment activity is viewed within a wider political context and all activities within the process are interrelated and influenced by structural context, including the formal organization, control procedures, information systems and performance.

ABSTRACT: Poka-Yoke is the Japanese term for mistake-proofing. Developed by Dr. Shigeo Shingo, Poka-Yoke employs devices on the process operations to prevent the special causes that result in defects, or to inexpensively inspect each item that is produced to determine whether it is acceptable or defective.

ABSTRACT: Risk management is a complex and multifaceted process which varies from one organization to another consisting of well defined steps which, when taken in sequence, support better decision making by contributing to a greater insight into risks and their impact. It should be viewed as an ongoing process which needs continual oversight, planning and modification as needs evolve.

ABSTRACT: This paper analyses the effects of globalization within and beyond nation-state. The globalization of the economy has had considerable impact upon nation-states. Such a world economy destabilizes the nation-state, which in its modernist form had responsibility for the well being of its national economy. The globalization of the economy has witnessed an uncoupling of highly mobile capital from bounded and territorialized space of the nation as a site of policy production. This uncoupling has brought about structural changes in the modes of governance within the nation.

ABSTRACT: The economists are, usually, using the concept of opportunity cost, which means the cost used to measure the value of all the things at which must be renounced in order to obtain something else. The measure of the opportunity cost can be identical, but not always, with the money expenses through which the accountant is measuring the cost.

ABSTRACT: This paper makes an original approach to some of the features characterizing the market equilibrium modelling. Basically, some well known results of the Cobweb and Laffer are being generalized.

ABSTRACT: Costs of resources consumed by responsibility segments should be accumulated by type of resource. Outputs produced by responsibility segments should be accumulated and, if practicable, measured in units. The full costs of resources that directly or indirectly contribute to the production of outputs should be assigned to outputs through costing methodologies or cost finding techniques that are most appropriate to the segment's operating environment and should be followed consistently. The cost assignments should be performed by the following methods listed in the order of preference: (a) directly tracing costs wherever feasible and economically practicable, (b) assigning costs on a cause-and-effect basis, or (c) allocating costs on a reasonable and consistent basis.

ABSTRACT: The labour market is the major component of the program of transition to market economy. That is why issues of development and implementing of the mechanism of effective formation of labour market have special value.

ABSTRACT: The long crisis situation passed by Romania, and implicitly by the West Region, asks for immediate economic reestablishment and social protection measures, linked to the environment maintenance and ecological ones. In this way, the general objective of the economic development strategy was defined as: “The increase of the quality of life through the socio-economic development of the region and the improvement of the environment”.

ABSTRACT: The paper presents some particularities regarding the following aspects: what is working capital; shows alternative net working capital financing strategies, ranging from the most to least risky; also some sources of short-term finance.

ABSTRACT: The budget of European Union is the act which each year authorizes the funding of all Community activities and operations. It allocates resources in a manner which reflects current priorities and policies. The paper presents mainly the following aspects: how is the European Union budget draw up, what is the budget used for and how is the budget spent and monitored.

ABSTRACT: Planning is a key to a quality audit, with the computer-related portion a significant part of the overall process. To be effective, the internal auditor and financial auditor should work together and coordinate information during this effort. Planning allows the auditor and senior members of the audit team to determine effective and efficient methods for obtaining evidential matter needed to assess an entity's computer-related controls. The nature, extent, and timing of planning vary according to the entity's size and complexity and the auditor's knowledge of the entity's operations.

ABSTRACT: The paper examine how business finance needs may be assessed, then matched with sources of finance and how a decision on the optimum mix of own and borrowed funds might be made. Are presented the main influences on the types and sources of finance chosen.

ABSTRACT: The accounts plan of the banking companies contains the accounts for reflecting the credits assigned to the nonfinancial clientele divided on types of credits according as their destination and their purpose. The synthetic accounts of first grade are non-operationally and they are developed into operational synthetic accounts of second and third grade in order to be reflected each type of credit and of their interests. There are also foreseen some accounts of incomes from the interests and some accounts of expenses or of incomes for reflecting the provisions of the credit risk or of the interest risk.

ABSTRACT: In the feasibility studies, which were made in Romania for all mine properties at mining field level, when investment statement year by year was made, we had to approach the problem of assessing certain values Duchene refers to as "Depenses anterieurs capitalises" and Raymond refers to "Approximate value of mineral property". The application of the assessment principle for the mining patrimony as a whole, or for part of it, and of the patrimonial model as it was recommended by Raffegeau has proved unacceptable. The most important part of mining patrimonies which represent sunk costs, in case of cessation of mining activity, possibly has only a potential utility value by flux as a whole, and function of the remaining ore reserves. In the paper we demonstrate that such a value can be established by treating the problem of continuing (possibly with rehabilitation) the mining activity or closing the mine as a "replacement problem", and applying to this effect, in an adapted form, the theory of assets replacement.

ABSTRACT: Since the creation of the European Union its purpose has been to unite the European continent into one cohesive organization. In order for this goal to be fully realized all European nations must be included under this conglomeration of states the benefits of enlarging the Union to include these countries are political, economic, and cultural.