Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice
Through genesis, accounting has appeared from the necessity of knowing and managingpatrimonial elements of the entities and for this purpose, many methods and techniques have beendeveloping. Such a method of ensuring real information about patrimonial elements is evaluation. Evaluations, respectivel...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/15_v3.pdf |
| _version_ | 1818065020188098560 |
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| author | Dreghiciu Andreea Elena |
| author_facet | Dreghiciu Andreea Elena |
| author_sort | Dreghiciu Andreea Elena |
| collection | DOAJ |
| description | Through genesis, accounting has appeared from the necessity of knowing and managingpatrimonial elements of the entities and for this purpose, many methods and techniques have beendeveloping. Such a method of ensuring real information about patrimonial elements is evaluation.
Evaluations, respectively evaluation results, have always had the capacity of significantlyinfluence the decisions taken based on the provided information. Therefore, the evaluators musttheoretically and practically know the diverse kinds of evaluation, the main notions used inevaluation, the moments when the evaluation is requested, the extremely diversified gamut ofevaluation methods and last but not least they have to keep up with the more frequently legislativechanges.
Starting from the purpose for which the evaluation is requested, this can be accountingevaluation, administrative evaluation and respectively economical – financial evaluation. Thepurpose of accounting evaluation is to elaborate financial reports, and administrative, economicaland financial evaluations have the purpose of determining the market value for different reasons. |
| first_indexed | 2024-12-10T14:45:15Z |
| format | Article |
| id | doaj.art-f34e775a8c0d49c48ca722fa7a43578b |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-10T14:45:15Z |
| publishDate | 2017-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-f34e775a8c0d49c48ca722fa7a43578b2022-12-22T01:44:35ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272017-01-01XVII1474479Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in PracticeDreghiciu Andreea Elena0“1 December 1928”University of Alba IuliaThrough genesis, accounting has appeared from the necessity of knowing and managingpatrimonial elements of the entities and for this purpose, many methods and techniques have beendeveloping. Such a method of ensuring real information about patrimonial elements is evaluation. Evaluations, respectively evaluation results, have always had the capacity of significantlyinfluence the decisions taken based on the provided information. Therefore, the evaluators musttheoretically and practically know the diverse kinds of evaluation, the main notions used inevaluation, the moments when the evaluation is requested, the extremely diversified gamut ofevaluation methods and last but not least they have to keep up with the more frequently legislativechanges. Starting from the purpose for which the evaluation is requested, this can be accountingevaluation, administrative evaluation and respectively economical – financial evaluation. Thepurpose of accounting evaluation is to elaborate financial reports, and administrative, economicaland financial evaluations have the purpose of determining the market value for different reasons.http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/15_v3.pdfaccounting evaluationeconomical evaluationadministrative evaluationdecisional process |
| spellingShingle | Dreghiciu Andreea Elena Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice Ovidius University Annals: Economic Sciences Series accounting evaluation economical evaluation administrative evaluation decisional process |
| title | Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice |
| title_full | Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice |
| title_fullStr | Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice |
| title_full_unstemmed | Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice |
| title_short | Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice |
| title_sort | study concerning the measure of using accounting economical and administrative evaluation in practice |
| topic | accounting evaluation economical evaluation administrative evaluation decisional process |
| url | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/15_v3.pdf |
| work_keys_str_mv | AT dreghiciuandreeaelena studyconcerningthemeasureofusingaccountingeconomicalandadministrativeevaluationinpractice |