Revista Tinerilor Economiºti (The Young Economists Journal)

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7. Opran, C., Paraipan, L., Stan, S. 8. Ratliff, R.L., Reding, K. 103 Management – Marketing - Tourism Managementul riscului, suport de curs (Risk management, course notes), SNSPA, Faculty of Communication and Public Relations ″David Oglvy″, 2004; Introduction to Auditing: Logic, Principles and Techniques, Altamonte Springs. FL: The Institute of Internal Auditors, 2002; 9. Treasury, H. M. Risk management, principles and concepts, 2004; 10. *** http://www.manager.ro/articole/cum-sa-pornesti-afaceri/tipuri-deriscuri-in-afaceri-din-cadrul-unei-firme-252.html 11. *** http://www.plandeafacere.ro/Tutorial/Idei-de-afaceri/Riscul-noilorafaceri.html 12. *** http://www.pwc.com/ro/en/Press_Room/assets/InternalAuditSurvey Ro.pdf 13. *** http://www.startups.ro/analize/ce-este-si-cum-te-ajutamanagementul-riscului 14. *** http://www.rei.ase.ro/riskman/risc.html
Revista Tinerilor Economişti (The Young Economists Journal) KAIZEN COSTING METHOD AND ITS ROLE IN THE MANAGEMENT OF AN ENTITY 34 Ph. D. Letiția Maria Rof University of Alba Iulia Faculty of Sciences, Alba Iulia, Romania Abstract: Currently, the economic environment in our country but also worldwide, is totally unpredictable and aggressive in terms of competition. Crisis conditions are increasingly difficult for an entity manager to implement a successful strategy or to adopt a techniques or method of calculation able to provide cost type information enhancing effectiveness. Despite this economic and financial turbulent environment of the Romanian economy, there are concerns for the initiation and implementation of management methods and techniques, likely to lead to the foundation of an operating system for tracking costs. The objective of this study is to present a valid and reasoned opinion on the adoption and implementation of a new strategy and costing method, called Kaizen Costing, that puts in the spotlight, not the product as a result of an activity, but the entire manufacturing process of a product. JEL classification: M40, M41. Key words: kaisen, cost, quality, management strategy, method of calculation. 1. Introduction The purpose of my article is to let the managers know about a costing method, which applied even in the current crisis, will not only lead to an avoidance of bankruptcy, but may lead to even make a profit by improving competitiveness and financial efficiency. Quality means to continuously meet the customers’ demands, total quality means to continuously meet the customers’ demands in terms of minimum cost, and total quality management ensures to continuously meet the customers’ demands in terms of minimum cost, involving all employees. 2. Objectives The main objective of this research is to identify a solution to permanent increase of production quality while reducing cost and time of selling. To achieve this goal, we conducted a theoretical fundamental research, through which I tried to transpose several features of Japanese management plan for a new costing method. 34 Acknowledgements: Financial support for this article has been provided through the project Bursele doctorale, premiza pentru cresterea competitivitatii si competentelor in cercetarea stiintifica, ID POSDRU/88/1.5/63269 implemented under the Sectoral Operational Program forHuman Resources Development and financed by the European Social Fund and Government of Romania. 104
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Revista Tinerilor Economiºti Journ
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REVISTA TINERILOR ECONOMIŞTI ISSN
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What is happened when the rules are
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THE IMPORTANCE OF COMMUNICATION IN
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RECENT DEVELOPMENTS IN THE EU TAXAT
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At the end of the 1990-2000 decade,
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Regarding the tax burden related to
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Indirect taxes are defined as the s
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Source: Tax revenue in the European
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EVALUATION OF MANAGEMENT PERFORMANC
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cash flow statement may also be use
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epaying loans or reducing registere
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operating activity and partially fr
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FINANCIAL REPORTING IN PUBLIC INSTI
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Considering the leading role played
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Thus, public institutions prepare t
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� Financial reporting is a repres
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COMPARATIVE ANALYSIS CONCERNING THE
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In 2010, the number of large compan
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In order to compare the average val
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Figure no. 11 The structure of the
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Finances - Accounting THE APPROACH
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Finances - Accounting this guarante
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2. Barrall I., Johnson, C., Trappe,
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ISSN 1583-9982
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Revista Tinerilor Economiºti (The Young Economists Journal)

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