Authors: ICOCIU Cristina Vasilica, SILVESTRU Cătălin-Ionuț, POSTĂVARU Nicolae, SOFRONIA Cristina-Antonela

Pages: 1-17

Published online: 2026-01-16

Abstract: The paper proposes an integrated approach to managerial evaluation of the company, grounded in the concept of Integrated Management (MI-5), which treats the firm as a unified organism, composed of five essential domains: management, economic, marketing, production, and legal. The Integrated Managerial Analysis (AMI) methodology introduces a coherent system of quantifiable indicators, capable of highlighting both performance and internal dysfunctions. Through the use of a standardized scoring grid, managers can identify risks, vulnerabilities, and development opportunities in a timely manner. AMI thus provides a practical tool for self-evaluation and strategic decision-making, adaptable to the specific characteristics and size of each organization.

Keywords: Integrated Management Analysis, Management, Production management, Data analysis software, company ranking

Authors: ANDREI (CASAPU) Georgiana-Marianty, TĂNASE Alin

Pages: 18-29

Published online: 2026-01-16

Abstract: The paper analyzes various legal, organizational and accounting aspects of a transport company, with a case study on the company S.C. AGM TRANS S.R.L. The first chapter examines the legal and functional framework for the transport activity, emphasizing the transport of goods and the regulations for road transport, including obtaining the necessary licenses. The second chapter analyzes the organization and conduct of transport activities, evaluating the organizational structure and development strategies, using SWOT analysis to identify challenges and opportunities. The last chapter addresses the accounting treatments applicable to fixed assets, financing and debt management. The case studies provide a deep understanding of the operational and financial challenges and solutions. The paper emphasizes the importance of integrating legal, organizational and accounting aspects for conducting an efficient and sustainable activity.

Keywords: accounting, transport, organizational structure

Authors: ANTON Gabriela Bianca, TĂNASE Alin

Pages: 29-39

Published online: 2026-01-16

Abstract: This paper combines theoretical references regarding the recognition and measurement of patrimonial elements with best practices for organizing accounting in a small enterprise within the food industry. It presents examples of accounting entries for the purchase of raw materials, fixed assets, and sales to customers, as well as a framework for analyzing annual financial statements. The approach is based on specialized literature and CECCAR professional guidelines, with a focus on liquidity, solvency, and profitability indicators used in managerial decision-making.

Keywords: financial accounting; trade receivables and payables; perishable inventories; financial indicators; confectionery; accounting policies

Authors: LUNGU (SIMIZ) Adriana – Lilina, TEODORESCU-BUCUR Ioana

Pages: 40-49

Published online: 2026-01-16

Abstract: In international practices applicable to the software industry, revenue recognition is based on the transfer of control over the services provided, typically “over time” when the customer benefits as the entity works—criteria set out in IFRS 15; development costs can be recognized as intangible assets only if the strict conditions of IAS 38 for the development phase are met; lease contracts for equipment are accounted for by recognizing a right-of-use asset and a corresponding liability, in accordance with IFRS 16. These benchmarks explain how the indicators presented in the report faithfully reflect the economic reality of an IT company (IFRS 15, IASB; IAS 38, IASB; IFRS 16, IASB). This report analyzes the activity of a software development company, focusing on internal organization, business strategies, and financial-accounting performance. It presents the main aspects regarding operational flows, accounting treatments applied to acquisitions, service provision, and financing. The analysis of the financial statements highlights the evolution of key economic indicators such as turnover, net profit, labor productivity, and debt level. Additionally, the report includes a relevant case study on the execution of a software project, demonstrating the practical applicability of accounting principles.

Keywords: Accounting, software development, financial analysis, economic performance, project management

Authors: MANOLACHE Mădălina

Pages: 50-61

Published online: 2026-01-16

Abstract: In order to increase overall sustainability throughout supply chain activities, lower operating costs, and improve efficiency, this article explores the optimization of logistic processes using mathematical tools and algorithms. Organizations must use analytical and data-driven techniques to improve decision-making and optimize operations as global supply chains grow more intricate and unpredictable. In order to solve problems with route planning, inventory management, warehouse operations, and risk assessment, mathematical optimization models—such as linear and nonlinear programming, heuristic algorithms, network flow models, and multi-criteria decision analysis—are essential. The increasing demand for robust, flexible, and ecologically conscious logistics systems shapes the study's setting. Digital transformation, automation, and green logistics are examples of emerging trends that emphasize the significance of mathematically based strategies that can produce measurable gains. Businesses can reduce waste, maximize resource allocation, and better predict interruptions by incorporating mathematical algorithms into logistical planning and execution. An analytical summary of these approaches is given in this article, with a focus on their useful uses and quantifiable advantages for contemporary logistics.

Keywords: sustainability, process optimization, green logistics, risk matrix, algorithms

Authors: ODOROG (MARIN) Ionela-Luciana, GANEA Tudor

Pages: 62-84

Published online: 2026-01-16

Abstract: The particularities of payroll in the freight railway sector require a complex fiscal and accounting framework, adapted both to the specifics of the activity and to the applicable legal regulations. The paper presents a detailed analysis of the accounting and fiscal treatments applicable to salaries and salary-like income, highlighting the application of mandatory contributions and the recording of various employee benefits. The case study, conducted within DB Cargo Romania, illustrates the ways in which salaries are granted in cash and in kind — from base salary and allowances to meal vouchers, holiday vouchers, medical subscriptions, or company cars. Both the motivations for granting these benefits (employee retention, performance, social protection) and the fiscal implications of each form of remuneration are analyzed. The study provides concrete examples of calculations and accounting entries, correlated with the provisions of the Fiscal Code and [17].

Keywords: salary income, fiscal treatment, benefits in kind, social contributions, payroll accounting

Authors: PALADE (Focșa) Andreea, VOICULESCU Șerban

Pages: 85-96

Published online: 2026-12-01

Abstract: The paper analyzes the accounting particularities applied within a company providing educational and daily supervision services. The case study illustrates how general accounting principles are applied in a sensitive sector situated at the intersection of education, social services, and entrepreneurship. The paper emphasizes the practical aspects of accounting treatments, highlighting the importance of complying with the legal framework, ensuring financial transparency, and efficiently managing resources to guarantee the continuity of operations. Additionally, the analysis presents internal and external factors that influence the company's financial performance, and a SWOT analysis highlights the strengths, weaknesses, opportunities, and threats of the enterprise. The conclusions underline that rigorous accounting, adapted to the current economic context, directly contributes to the stability and sustainable development of educational service providers.

Keywords: accounting, educational services, microenterprise, financial analysis.