Aspecte specifice ale analizei veniturilor şi cheltuielilor în organizaţiile necomerciale conform noilor reglementări contabile

Abstract

This article presents the analysis of structural peculiarities of the incomes and expenses within the non-profit organizations in terms of implementing new national accounting regulations. Particular attention was given to a specific information base that delivers initial data for analysis and decision making structure of the incomes and expenses. In order to deepen the research, various aspects of the analysis of the incomes and expenses within the non-profit organizations were illustrated and the impact of information obtained on developing optimal and rational economic decisions was presented. JEL: M49.