Browsing 2.Articole by Author "Bajan, Maia"

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  • Bajan, Maia; Țurcanu, Eugenia; Gobjilă, Virginia (ASEM, 2018-03-15)
    The study presents in parallel the specificities of accounting and fiscality, as well as the interferences between these two areas. By content and manners of approaching concepts specific to the theme, by the value of the ...
  • Bajan, Maia; Lazari, Liliana (ASEM, 2019-09)
    This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...
  • Bajan, Maia; Sîrbu, Valeria; Mardari, Dana (ASEM, 2018-03-15)
    Through accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the ...
  • Bajan, Maia; Cazacu, Olga (ASEM, 2017-03-17)
    For every company accounting information is deemed, mirror of work. Accounting, through its role of information provides users of external and internal data on position and performance of the entity, which will serve as a ...
  • Bajerean, Eudochia; Bajan, Maia (Academia de Studii Economice din Moldova, 2013)
    S’inscrivant dans l’exercice du contrôle, l’analyse des écarts est utile pour effectuer l’évaluation, la retroaction et le repérage des problèmes; elle peut s’appliquer aux revenus, aux coûts directement reliés aux produits ...
  • Bajan, Maia (ASEM, 2017-09)
    Management control represents an information system that includes and treats the information concerning the assessment and management of entity’s performances. Actual macroeconomic phenomena lead to entities’ vulnerability, ...
  • Bajan, Maia (ASEM, 2018-04)
    Accounting, as a main source of economic information of an entity, has proven receptivity to the solutions offered by information technologies, developing itself into an information system that tends to integrate some of ...
  • Bajan, Maia; Sîrbu, Valeria; Țurcanu, Eugenia (ASEM, 2017-11)
    In literature, accounting is considered a business communication language and a major source of data for the economic information system. The area of information provided by accounting is very extensive, which ensures the ...

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