Financial and performance management

The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry

The Impact of Financial Indicators on Porter’s Five Forces Model. A Case Study on the Telecommunications Industry

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 12-24

Number 1, January 2026

DOI: dx.doi.org/10.37945/cbr.2026.01.02

Statistics: views 13 / PDF DL 29 / PDF views 14

Abstract | PDF (255.76 KB)

Dividend Policy as a Strategic Driver of Shareholders’ Wealth Creation in Nigerian Quoted Banks

Dividend Policy as a Strategic Driver of Shareholders’ Wealth Creation in Nigerian Quoted Banks

Christian Chiemela Otuonye, Uche Christopher Chukwu, Joseph Ogwu Elom, Gilbert Ogechukwu Nworie

Financial and performance management

Pages: 68-79

Number 1, January 2026

DOI: dx.doi.org/10.37945/cbr.2026.01.06

Statistics: views 8 / PDF DL 10 / PDF views 1

Abstract | PDF (283.73 KB)

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

The Impact of Sociocultural and Sustainability Factors on the Financial Performance of Companies

Radu Ciobanu, Adriana Florina Popa

Financial and performance management

Pages: 10-17

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.02

Statistics: views 22 / PDF DL 16 / PDF views 12

Abstract | PDF (244.77 KB)

The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council

The Influence of PESTEL Factors on the Evolution of Financial Indicators Related to an Entity Under the Authority of the Local Council

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 18-26

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.03

Statistics: views 13 / PDF DL 22 / PDF views 9

Abstract | PDF (242.43 KB)

Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda

Debtor Management and Financial Performance of Hardware SMEs in Mukono Municipality, Uganda

Isaac Peter Otai, Barbara Deborah Erima Birungi

Financial and performance management

Pages: 52-62

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.06

Statistics: views 8 / PDF DL 21 / PDF views 1

Abstract | PDF (259.79 KB)

The Estée Lauder Companies’s Implementation of Economic Efficiency Strategies Through Diversification, Innovation, and Digitalization

The Estée Lauder Companies’s Implementation of Economic Efficiency Strategies Through Diversification, Innovation, and Digitalization

Diana Davidescu, Andrei-Cristian Catrinescu, Pompei Mititean, Oana Chirica

Financial and performance management

Pages: 14-27

Number 11, November 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.02

Statistics: views 26 / PDF DL 63 / PDF views 9

Abstract | PDF (550.89 KB)

The Dashboard and Its Role in Decision-Making Instrumentation

The Dashboard and Its Role in Decision-Making Instrumentation

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 28-37

Number 11, November 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.03

Statistics: views 33 / PDF DL 40 / PDF views 13

Abstract | PDF (217.16 KB)

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

The Degree of Indebtedness of Companies and How It Is Influenced by Financial Management Decisions

Cătălina-Ioana Toader, Radu Ciobanu

Financial and performance management

Pages: 31-39

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.04

Statistics: views 36 / PDF DL 50 / PDF views 11

Abstract | PDF (244.11 KB)

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

The Effects of Zimbabwean Dollar Depreciation on Financial Performance and Profitability Metrics of Formal Retail Firms

Takunda Gwyneth Zaranyika, Newman Wadesango

Financial and performance management

Pages: 52-70

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.06

Statistics: views 16 / PDF DL 55 / PDF views 3

Abstract | PDF (373.43 KB)

Analysis of the Economic Efficiency of the OMV Petrom Company

Analysis of the Economic Efficiency of the OMV Petrom Company

David Rareș Tituleasa Costache, Andrei-Cristian Catrinescu, Pompei Mititean

Financial and performance management

Pages: 28-42

Number 9, September 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.04

Statistics: views 42 / PDF DL 84 / PDF views 24

Abstract | PDF (296.46 KB)

Management Accounting Strategies for Financial Efficiency in Dairy Farm Waste Conversion to Support Sustainability and Poverty Reduction

Management Accounting Strategies for Financial Efficiency in Dairy Farm Waste Conversion to Support Sustainability and Poverty Reduction

Amanda N. Tevera, Newman Wadesango

Financial and performance management

Pages: 63-75

Number 9, September 2025

DOI: dx.doi.org/10.37945/cbr.2025.09.07

Statistics: views 16 / PDF DL 75 / PDF views 6

Abstract | PDF (296.39 KB)

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation

Optimization and Control of the Procurement Flow: An Analysis of Evolution and Impact in the Context of Digital Transformation

Ioana Mădălina Vlad, Georgiana-Iulia Lazea (Trifa), Teodora Maria Bunget, Andreea Maria Danu

Financial and performance management

Pages: 26-46

Number 8, August 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.03

Statistics: views 35 / PDF DL 110 / PDF views 12

Abstract | PDF (455.33 KB)

The Impact of Gold Coin Investments on Portfolio Diversification and Risk Management in the Zimbabwean Financial Markets

The Impact of Gold Coin Investments on Portfolio Diversification and Risk Management in the Zimbabwean Financial Markets

Simbarashe Brandon Matanhike, Newman Wadesango, Lovemore Sitsha

Financial and performance management

Pages: 69-82

Number 8, August 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.06

Statistics: views 16 / PDF DL 66 / PDF views 3

Abstract | PDF (317.98 KB)

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

Assessing the Impact of Transactional Taxes on the Financial Performance of Large-Scale Retailers

T. Chapfugama, Newman Wadesango, Lovemore Sitsha

Financial and performance management

Pages: 71-84

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.07

Statistics: views 22 / PDF DL 105 / PDF views 6

Abstract | PDF (285.92 KB)

Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market

Comparative Study on the Financial Diagnosis of Two German Retailers on the Romanian Market

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 30-40

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.04

Statistics: views 39 / PDF DL 172 / PDF views 19

Abstract | PDF (241.34 KB)

Analysis of the Economic Efficiency of an Energy Company

Analysis of the Economic Efficiency of an Energy Company

Denis-Emilian Matei, Ștefan Micu, Pompei Mititean

Financial and performance management

Pages: 2-13

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.01

Statistics: views 48 / PDF DL 185 / PDF views 27

Abstract | PDF (270.41 KB)

Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company

Analysis of the Main Financial and Stock Market Indicators of a Sports Equipment Manufacturing Company

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 23-34

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.03

Statistics: views 47 / PDF DL 149 / PDF views 28

Abstract | PDF (240.04 KB)

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Accounting and Performance Management Particularities at a Business and Management Consulting Firm

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 41-49

Number 3, March 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.04

Statistics: views 51 / PDF DL 224 / PDF views 50

Abstract | PDF (230.00 KB)

Budgetary Management of Supplies

Budgetary Management of Supplies

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 16-28

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.03

Statistics: views 49 / PDF DL 186 / PDF views 27

Abstract | PDF (285.61 KB)

Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector

Debt Management at an Entity from the Motor Vehicles Parts and Accessories Manufacturing Sector

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 29-38

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.04

Statistics: views 43 / PDF DL 175 / PDF views 13

Abstract | PDF (243.30 KB)

Budgetary Management of Investments

Budgetary Management of Investments

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 16-26

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.03

Statistics: views 45 / PDF DL 195 / PDF views 20

Abstract | PDF (248.18 KB)

Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers

Analysis of Profitability and Resource Management at the Level of Three European Motor Vehicle Manufacturers

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 27-36

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.04

Statistics: views 44 / PDF DL 168 / PDF views 22

Abstract | PDF (238.23 KB)

Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry

Comparative Study on the Harmonization of Resource- Utilization in the Case of Three Companies in the European Automotive Industry

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 28-38

Number 12, December 2024

DOI: dx.doi.org/10.37945/cbr.2024.12.04

Statistics: views 42 / PDF DL 212 / PDF views 26

Abstract | PDF (229.49 KB)

Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization

Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 19-28

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.03

Statistics: views 43 / PDF DL 228 / PDF views 25

Abstract | PDF (231.51 KB)

Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company

Implementation of Pension Funds Survival Strategies in a Hyperinflationary Economy. A Case of Pepukai Assurance Company

Munashe T. Ziyambi, Newman Wadesango

Financial and performance management

Pages: 58-73

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.07

Statistics: views 31 / PDF DL 190 / PDF views 7

Abstract | PDF (345.17 KB)

Financial Management and Analysis Features at Operating Cycle Level

Financial Management and Analysis Features at Operating Cycle Level

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 28-40

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.04

Statistics: views 81 / PDF DL 304 / PDF views 74

Abstract | PDF (289.16 KB)

Financial Management of a Company in the Pharmaceutical Sector

Financial Management of a Company in the Pharmaceutical Sector

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 11-24

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.02

Statistics: views 92 / PDF DL 304 / PDF views 93

Abstract | PDF (268.96 KB)

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center

Particularities of Accounting and of Valuating the Financial Reporting Informational Content for a Fitness Center

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 6-17

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.02

Statistics: views 64 / PDF DL 254 / PDF views 57

Abstract | PDF (241.75 KB)

Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries

Macroeconomic Prospects for Public Finance Management Sustainability: An Econometric Approach for Debt in Central and Eastern European Countries

Cecilia Ciocîrlan, Bianca Roxana Salageanu (Șoldan), Andreea Stancea, Victor Ciuciuc

Financial and performance management

Pages: 54-67

Number 6, June 2024

DOI: dx.doi.org/10.37945/cbr.2024.06.06

Statistics: views 49 / PDF DL 174 / PDF views 18

Abstract | PDF (793.64 KB)

Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions

Revolutionising Trade: Exploring how Innovation in Selected African Countries Shapes Economic Relations with Key Regions

Victor Ushahemba Ijirshar, Isa Jibrin Okpe, Jerome Terhemba Andohol, Philip Terhemen Abachi, Solomon Gbaka

Financial and performance management

Pages: 51-70

Number 5, May 2024

DOI: dx.doi.org/10.37945/cbr.2024.05.06

Statistics: views 27 / PDF DL 175 / PDF views 2

Abstract | PDF (349.93 KB)

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector

The Analysis of the Financial Indicators at the Level of an Entity in the Automotive Products Sector

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 27-35

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.03

Statistics: views 117 / PDF DL 226 / PDF views 57

Abstract | PDF (229.42 KB)

Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities

Comparative Study on the Analysis of the Main Financial Indicators in Production, Trade and Services Activities

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 25-34

Number 3, March 2024

DOI: dx.doi.org/10.37945/cbr.2024.03.03

Statistics: views 226 / PDF DL 395 / PDF views 114

Abstract | PDF (244.33 KB)

Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field

Analysis of the Main Groups of Financial Indicators at the Level of an Entity in the Gambling Field

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 38-47

Number 2, February 2024

DOI: dx.doi.org/10.37945/cbr.2024.02.05

Statistics: views 88 / PDF DL 211 / PDF views 49

Abstract | PDF (268.96 KB)

Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria

Revenue Sources in the Budgets of Public Higher Education Institutions. An Empirical Examination of Financial and Non-Financial Performance Criteria

Oana Chirica, Mihai-Alexandru Ghigiu

Financial and performance management

Pages: 58-73

Number 2, February 2024

DOI: dx.doi.org/10.37945/cbr.2024.02.07

Statistics: views 42 / PDF DL 287 / PDF views 19

Abstract | PDF (281.92 KB)

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Diagnosis of Financial Position and Performances in the Context of Manufacturing with Local Characteristics

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 17-30

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.03

Statistics: views 120 / PDF DL 258 / PDF views 47

Abstract | PDF (305.60 KB)

Impact of Security Threats on Investment in Nigeria

Impact of Security Threats on Investment in Nigeria

Isa Jibrin Okpe, Victor Ushahemba Ijirshar, Amina Shehu Ibrahim, Samuel Igwe Ogoda

Financial and performance management

Pages: 59-72

Number 1, January 2024

DOI: dx.doi.org/10.37945/cbr.2024.01.07

Statistics: views 39 / PDF DL 183 / PDF views 9

Abstract | PDF (290.37 KB)

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Dynamics of the Main Indicators Correlated to the Cycles of Operations at an Entity’s Level

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 36-44

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.05

Statistics: views 150 / PDF DL 325 / PDF views 75

Abstract | PDF (218.15 KB)

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

A Micro and Macroeconomic Analysis of the Energy Industry: The Economic Efficiency of Enterprises

Pompei Mititean

Financial and performance management

Pages: 64-72

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.08

Statistics: views 67 / PDF DL 240 / PDF views 51

Abstract | PDF (251.08 KB)

Methods of Financial Diagnosis Applicable in the Transport Area. A Vision of a Resilient and Sustainable Activity

Methods of Financial Diagnosis Applicable in the Transport Area. A Vision of a Resilient and Sustainable Activity

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 19-30

Number 11, November 2023

DOI: dx.doi.org/10.37945/cbr.2023.11.03

Statistics: views 102 / PDF DL 253 / PDF views 48

Abstract | PDF (265.85 KB)

Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena

Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena

Swastika Gayen, Jaybhushan Mahalle, Vishwajit Harish, Taniya Malik

Financial and performance management

Pages: 66-76

Number 11, November 2023

DOI: dx.doi.org/10.37945/cbr.2023.11.07

Statistics: views 42 / PDF DL 207 / PDF views 23

Abstract | PDF (272.14 KB)

Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability

Dynamic Diagnosis of the Financial Performances of a Company in the HoReCa Sector, Between Resilience and Sustainability

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 23-32

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.03

Statistics: views 88 / PDF DL 278 / PDF views 48

Abstract | PDF (227.33 KB)

Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia

Mitigating Financial Distress: Analysis of Financial Indicators for Startup Companies in Indonesia

Adi Gunanto

Financial and performance management

Pages: 49-59

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.06

Statistics: views 46 / PDF DL 221 / PDF views 18

Abstract | PDF (278.16 KB)

Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics

Presidential Election and SME Transformation in Indonesia: The Influence of Policies and Political Dynamics

Ninik Srijani, Siti Aisyah, Lilik Sri Hariani

Financial and performance management

Pages: 60-73

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.07

Statistics: views 23 / PDF DL 224 / PDF views 7

Abstract | PDF (314.74 KB)

Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka

Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka

L.M.I.M. Lewliyadda, T.T. Subasinghe

Financial and performance management

Pages: 41-55

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.05

Statistics: views 26 / PDF DL 229 / PDF views 17

Abstract | PDF (312.78 KB)

Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis

Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis

Harshit Gurani

Financial and performance management

Pages: 56-63

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.06

Statistics: views 53 / PDF DL 215 / PDF views 22

Abstract | PDF (216.44 KB)

Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators

Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 6-15

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.02

Statistics: views 223 / PDF DL 367 / PDF views 133

Abstract | PDF (238.84 KB)

Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity

Applying the Main Financial Diagnosis Techniques in the Retail Trade Activity

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 23-33

Number 7, July 2023

DOI: dx.doi.org/10.37945/cbr.2023.07.03

Statistics: views 106 / PDF DL 257 / PDF views 62

Abstract | PDF (259.48 KB)

Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry

Dynamic Diagnosis of a Company’s Financial Position from the Hospitality Industry

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 19-29

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.03

Statistics: views 63 / PDF DL 269 / PDF views 36

Abstract | PDF (240.41 KB)

Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector

Analysis of the Structure, Reliability, Financial Balance and Indebtedness Related to a Company in the Transport Sector

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 35-47

Number 5, May 2023

DOI: dx.doi.org/10.37945/cbr.2023.05.04

Statistics: views 112 / PDF DL 281 / PDF views 66

Abstract | PDF (255.76 KB)

Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry

Analysis of the Main Financial Indicators Related to a Company in the Rolling Stock Industry

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 39-50

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.05

Statistics: views 120 / PDF DL 297 / PDF views 71

Abstract | PDF (284.66 KB)

Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries

Disentangling the Concentration-Performance Nexus: An Empirical Study of Indian-Listed Firms Across Diverse Industries

Mayank Jain

Financial and performance management

Pages: 59-72

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.07

Statistics: views 54 / PDF DL 208 / PDF views 15

Abstract | PDF (363.70 KB)

Cost of the Products’ Life Cycle

Cost of the Products’ Life Cycle

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 25-33

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.03

Statistics: views 125 / PDF DL 275 / PDF views 69

Abstract | PDF (254.83 KB)

Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products

Analysis of Results and Adjacent Structures in the Industry of Cosmetic and Perfumery Products

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 34-45

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.04

Statistics: views 100 / PDF DL 288 / PDF views 62

Abstract | PDF (568.03 KB)

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Diagnosis of the Entity’s Financial Position. Comparative Study Romania Versus the Republic of Moldova

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 29-40

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.04

Statistics: views 82 / PDF DL 249 / PDF views 50

Abstract | PDF (241.50 KB)

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Drivers of Operating Profit: A Focus on Selected Firms’ Costs

Gilbert Ogechukwu Nworie, Ugochukwu J. Nwoye

Financial and performance management

Pages: 62-72

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.07

Statistics: views 56 / PDF DL 239 / PDF views 37

Abstract | PDF (276.10 KB)

The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period

The Influence of Information Asymmetry, Profitability and Company Size on Earnings Management in Companies in the Goods and Consumption Industry Sector Listed on the Indonesian Stock Exchange for the 2016-2020 Period

Magdalena Judika Br. Siringoringo, Jadongan Sijabatb

Financial and performance management

Pages: 58-72

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.07

Statistics: views 0 / PDF DL 229 / PDF views 23

Abstract | PDF (288.00 KB)

The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity

The Financial Diagnostics Based on Static and Dynamic Indicators at the Level of Cash & Carry Type of Entity

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 23-34

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.03

Statistics: views 94 / PDF DL 249 / PDF views 46

Abstract | PDF (271.34 KB)

Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis

Determining the Impact of COVID-19 on an Airline Entity Through Financial Analysis

Ecaterina Cioban

Financial and performance management

Pages: 35-42

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.04

Statistics: views 60 / PDF DL 244 / PDF views 42

Abstract | PDF (219.44 KB)

Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania

Economic-Financial Analysis Indicators Used in Measuring the Performance of the IT Industry in Romania

Cristian-Remus Jurj

Financial and performance management

Pages: 15-23

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.03

Statistics: views 126 / PDF DL 319 / PDF views 72

Abstract | PDF (228.44 KB)

Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis

Applying the Financial Diagnosis Indicators on an Entity Manufacturing Energy Resources Versus on an Entity Purchasing Energy Resources for Trading Purposes, in the Context of the Energy Crisis

Adelin-Nicolae Mateș

Financial and performance management

Pages: 24-38

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.04

Statistics: views 128 / PDF DL 273 / PDF views 64

Abstract | PDF (276.54 KB)

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance

Daniul Thomas Isenberg, Mesbaul Haque Sazu, Sakila Akter Jahan

Financial and performance management

Pages: 62-72

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.07

Statistics: views 71 / PDF DL 251 / PDF views 32

Abstract | PDF (249.20 KB)

The Financial Analysis of a Retailer in Romania

The Financial Analysis of a Retailer in Romania

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 23-33

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.03

Statistics: views 177 / PDF DL 335 / PDF views 132

Abstract | PDF (250.42 KB)

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)

Anthony Mwila, Vincent Masaka, Kaombe Tukumana

Financial and performance management

Pages: 43-54

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.05

Statistics: views 39 / PDF DL 285 / PDF views 22

Abstract | PDF (250.81 KB)

The Relevance of Cost-Value-Performance Trinom for Organization Management

The Relevance of Cost-Value-Performance Trinom for Organization Management

Mihaela (Ștefan) Hint

Financial and performance management

Pages: 55-61

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.06

Statistics: views 62 / PDF DL 201 / PDF views 22

Abstract | PDF (274.59 KB)

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)

Anthony Mwila, Vincent Masaka, Kaombe Tukumana

Financial and performance management

Pages: 42-50

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.05

Statistics: views 42 / PDF DL 297 / PDF views 23

Abstract | PDF (402.68 KB)

How Big Data Analytics Impacts the Retail Management on the European and American Markets?

How Big Data Analytics Impacts the Retail Management on the European and American Markets?

Mesbaul Haque Sazu, Sakila Akter Jahan

Financial and performance management

Pages: 62-72

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.07

Statistics: views 37 / PDF DL 356 / PDF views 75

Abstract | PDF (251.26 KB)

Responsibility Centres and Internal Assignment Prices

Responsibility Centres and Internal Assignment Prices

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 19-29

Number 2, February 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.03

Statistics: views 88 / PDF DL 290 / PDF views 50

Abstract | PDF (237.92 KB)

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Dorina Plescaci

Financial and performance management

Pages: 30-41

Number 2, February 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.04

Statistics: views 101 / PDF DL 575 / PDF views 132

Abstract | PDF (254.01 KB)

The General Budget and the Provisional Financial Statements

The General Budget and the Provisional Financial Statements

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 9-16

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.02

Statistics: views 273 / PDF DL 380 / PDF views 131

Abstract | PDF (233.90 KB)

The Challenges of Digitalization in the Public Sector: Cloud Computing

The Challenges of Digitalization in the Public Sector: Cloud Computing

Alina Crîșmariu (Șomîtcă), Sorin Șomîtcă

Financial and performance management

Pages: 65-72

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.08

Statistics: views 86 / PDF DL 428 / PDF views 67

Abstract | PDF (291.85 KB)

The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic

The Influence of Direct Foreign Investments on Romania’s Economic Growth in the Context of the COVID-19 Pandemic

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță, Silviu Cornel Virgil Chiriac

Financial and performance management

Pages: 3-9

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.01

Statistics: views 93 / PDF DL 433 / PDF views 45

Abstract | PDF (225.92 KB)

Human Resources Budget

Human Resources Budget

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 10-17

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.02

Statistics: views 105 / PDF DL 365 / PDF views 61

Abstract | PDF (325.17 KB)

The Budgetary Management of Sales

The Budgetary Management of Sales

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 14-24

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.02

Statistics: views 112 / PDF DL 365 / PDF views 71

Abstract | PDF (544.27 KB)

Performance Measurement Methods in Business Entities

Performance Measurement Methods in Business Entities

Ioan-Codruț Țurlea

Financial and performance management

Pages: 3-7

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.01

Statistics: views 209 / PDF DL 524 / PDF views 109

Abstract | PDF (265.93 KB)

Approaches to Setting Sales Prices

Approaches to Setting Sales Prices

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu, Ioan-Codruț Țurlea

Financial and performance management

Pages: 18-25

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.03

Statistics: views 136 / PDF DL 561 / PDF views 75

Abstract | PDF (316.95 KB)

The Budgetary Management of Production

The Budgetary Management of Production

Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra Șendroiu

Financial and performance management

Pages: 25-34

Number 5, May 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.03

Statistics: views 155 / PDF DL 404 / PDF views 70

Abstract | PDF (505.28 KB)

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

The Performance Factors at the Level of the Financial Management of an Economic Entity – Between Normality and the COVID-19 Pandemic

Bogdan Cosmin Gomoi

Financial and performance management

Pages: 39-43

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.04

Statistics: views 209 / PDF DL 377 / PDF views 70

Abstract | PDF (243.83 KB)

The Link Between Public Management and Accounting from the Point of View of Performance

The Link Between Public Management and Accounting from the Point of View of Performance

Cristina Silvia Nistor, Cristina Alexandrina Ștefănescu

Financial and performance management

Pages: 60-72

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.07

Statistics: views 110 / PDF DL 348 / PDF views 46

Abstract | PDF (409.33 KB)


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