Authors: CEBOTARI (PRISACARIU) Ludmila , GANEA Tudor

Pages: 1-14

Published online: 2025-03-11

Abstract: The paper analyzes, from an economic and accounting perspective, the activity of the company SC Transparent Design SRL, specialized in flat glass processing. The study highlights the importance of accounting treatments and policies in providing a true and fair view of the company’s performance and financial position, as well as their role in managerial decision-making. Structured into four chapters, the paper includes a general presentation of the company, an analysis of the technological flow and costs, an examination of the applied accounting policies, and an evaluation of the economic and financial indicators. The conclusions emphasize the active role of the accountant in supporting sustainable development and the organization’s adaptability in an unstable economic environment.

Keywords: Accounting policies; production cost; depreciation; orders; processes

Authors: CALOTĂ Traian-Ovidiu, IACOB (MARINESCU) Florina

Pages: 15-25

Published online: 2025-03-11

Abstract: The paper analyzes the specifics of accounting and the management of receivables and payables within a company manufacturing household appliances. It highlights the main accounting documents and procedures used in recording commercial relationships with clients and suppliers, with a focus on the industry's particularities. Additionally, it presents aspects related to the organization of the process for receiving raw materials and delivering finished products to customers. The importance of supporting documents, such as delivery notes and acceptance reports, is emphasized. The study includes practical examples and relevant financial analyses to provide a clear understanding of how these elements influence accounting records and the efficient management of commercial operations.

Keywords: Trade receivables, trade payables, supporting documents, accounting entries, accounting and tax policies

Authors: MANOLACHE Mădălina

Pages: 26-43

Published online: 2025-03-11

Abstract: This article aims to highlight the level of Romanian consumers’ perceptions regarding the importance of sustainability in logistics field, and also, how courier companies can involve clients in ecological initiatives. The research seeks to assess the level of awareness of environmental protection and how clients can be actively involved in adopting environmentally friendly behaviors. The research examines the role of environmental responsibility in shaping consumer behavior and the potential for sustainable development within the Romanian courier sector.

Keywords: sustainability, green logistics, courier services, consumer perception, ecological practices, corporate responsibility

Authors: CALOTĂ Traian-Ovidiu, PANTAZI Cristina

Pages: 44-66

Published online: 2025-03-11

Abstract: The pharmaceutical sector represents a major economic and social area of interest, with unique activities that require a tailored design of accounting policies. This paper aims to analyze the main aspects of accounting treatments and applicable regulations in this field, as well as their impact on the financial performance of an entity in the pharmaceutical retail sector. Within the specialized context of the pharmaceutical industry—characterized by strict regulations, rapid technological developments, and the complexity of research and development activities—accounting policies are required to accurately reflect economic reality, particularly concerning inventory valuation, revenue recognition, depreciation of fixed assets, and accounting for licenses and patents.

Keywords: community pharmacy; pharmaceutical product commercialization; legal framework; social security reimbursement; financial performance; accounting treatments

Authors: CALOTĂ Traian-Ovidiu, STROESCU Denisa Cristina

Pages: 67-78

Published online: 2025-03-11

Abstract: This paper explores the specific features of accounting applied within a Romanian microenterprise – Kaustik Producție S.R.L., specialized in the manufacturing of customized HoReCa furniture and advertising decor. According to Ristea et al. (2010), accounting is “a system for collecting, processing, and interpreting information regarding the economic and financial situation of entities,” with the essential role of supporting management decisions. The study highlights how accounting becomes a strategic tool in managing a made-to-order production company, where each project involves specific technical and financial solutions. The first part of the case study analyzes the accounting treatments related to unique orders, illustrated through a detailed case study covering all stages – from procurement to recording revenues and expenses. It also presents the main economic flows, accounting monograph, cost indicators, and operational performance evaluation. The next part conducts an economic and financial analysis of the company for 2022 and 2023, examining key indicators such as profitability, liquidity, solvency, and asset turnover. The results reflect a balanced financial structure, good cost control, and sustainable self-financing capacity. The paper is aimed both at accounting professionals and entrepreneurs who wish to understand the role of accounting information in supporting managerial decisions and optimizing economic performance in a niche production company.

Keywords: management accounting, HoReCa furniture, advertising display, accounting treatments, financial and economic analysis, microenterprise, direct costs

Authors: VOICU Rodica, GANEA Tudor

Pages: 79-92

Published online: 2025-03-11

Abstract: In the context of the public sector, budgetary accounting represents the set of procedures that ensure the recording of the execution of public revenues and expenditures, in accordance with the principles of legality and transparency established by Law no. 500/2002 and the Accounting Law no. 82/1991 [4]. In this regard, budget execution involves all stages of commitment, liquidation, authorization, and payment of expenditures, regulated by Order of the Ministry of Public Finance no. 1792/2002 [2]. This paper analyzes the specific accounting treatments applicable to public healthcare institutions, with a focus on the St. John Emergency Clinical Hospital. It presents the funding sources, budget structure, accounting organization, and methods of budget execution. Through a practical approach and the interpretation of financial indicators, the study proposes solutions for optimizing the management of public financial resources.

Keywords: budgetary accounting, public hospital, budget execution, public financing, accounting policies

Authors: FIRULESCU Alexandru-Cristian, IORDOC Dumitru-Georgian, CRĂCAN (ȘERBU) Elena-Irina, SILVESTRU Cătălin-Ionuț

Pages: 93-133

Published online: 2025-03-11

Abstract: This study examines the environmental sustainability of additive manufacturing through a bibliometric analysis of publications indexed in the Web of Science Core Collection. A dataset of 20,000 articles, reviews, and conference papers published between 2019 and 2024 was analyzed using the Biblioshiny interface of the bibliometrix package. The analysis focuses on sustainability-related research in polymer-based additive manufacturing, with particular attention to FDM and SLA technologies, which dominate current industrial applications and exhibit distinct environmental trade-offs. Publication trends, citation patterns, collaboration networks, and keyword co-occurrence structures were evaluated to characterize the evolution and thematic orientation of the field. The results indicate a strongly interdisciplinary research landscape, high levels of international collaboration, and an increasing emphasis on life cycle assessment and energy-related impacts. At the same time, the findings suggest that sustainability considerations remain unevenly integrated across additive manufacturing research, highlighting the need for more systematic and application-specific environmental assessments.

Keywords: bibliometric, 3D printing, sustainability, additive manufacturing