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Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants. [ABSTRACT FROM AUTHOR]

Launching a new business or project leads managers to make decisions and choose strategies that will then apply in their company. Most often, they take decisions only on instinct, but there are also companies that use benchmarking studies. Benchmarking is a highly effective management tool and is useful in the new competitive environment that has emerged from the need of organizations to constantly improve their performance in order to be competitive. Using this benchmarking process, organizations try to find the best practices applied in a business, learn from famous leaders and identify ways to increase their performance and competitiveness. Thus, managers gather information about market trends and about competitors, especially about the leaders in the field, and use these information in finding ideas and setting of guidelines for development. Benchmarking studies are often used in businesses of commerce, real estate, and industry and high-tech software. [ABSTRACT FROM AUTHOR]

Integrated in a competitive environment, the companies are forced to know better their costs, to determine as precisely as possible the sales prices and the profit margins achievable per product. When the entrepreneurs initiate a new business, invest in a new project or when they supervise the current work, the study of breakeven allows minimizing of the risks and the uncertainties, and also allows measuring the performance of the projects. Break-Even is an indicator that allows the company management to set minimal commercial targets to meet the expenses of the enterprise or that sets the degree of utilization of production capacities in relation to a desired level of profit. It highlights the correlations between the dynamic of production, implicit of income and the dynamic of costs, grouped into variable costs and fixed costs. Used in a prospective fashion, Break-Even allows planning and optimizing of the enterprise's sales and costs, not only short-term but also medium and long term. [ABSTRACT FROM AUTHOR]

The Romanian legislation changes quite often, a situation that prevents companies to establish an action plan in the longer term. Income taxes affect the company's liquidity. In many cases legislative changes were announced shortly before application. In this article we intend to identify changes in income tax in Roamnia for a period of time and their implications on the company. [ABSTRACT FROM AUTHOR]

The long-term existence of an enterprise can only be assured by achieving of the performance. In the current economic climate, the companies pay more attention to effective management of resources and use for this purpose different management tools of performance. Along with material and financial resources necessary to productive activities, the people in an organization represent more than a source of cost or consumption. Their systems of needs and values, along with degrees of motivation and satisfaction determine individual and organizational performance. This is why the managers are tasked to reconcile and correlate the economic performance of the organization with the skills and capabilities of the employees. Flexible approach to business organization and permanent training of the human resources are the ingredients of success of an enterprise that aims to adapt to the current business environment changes. [ABSTRACT FROM AUTHOR]