Consultancy Activities in the Management of Economic Entities in Romania
Keywords:
consulting; expertise; management; planning; taxesAbstract
The management activity of an entity is a planned activity, precalculated and which concerns both
the immediate and long- term economic processes. The latter lead to the extensive development of the entity.
Within the managerial process, in which the economic- financial forecasts play an important role, we
distinguish with priority the activities of organization and planning of the economic- financial activity of the
entities. In order to achieve the proposed goals, an important role is played by the consulting activity,
structured on various fields of specialization and expertise. In this way we meet technical consultants on
various engineering specialties, tax consultants for the environment subject to taxes and taxes due to the state
budget and not only, explaining the financial- fiscal legislation, applying the tax code and related laws. longterm,
while certain specialties can be met only in certain phases of the management process. Let’s not forget
that the financial activity of the entities also depends on the formation of the Consolidated State Budget.
Another important activity in the managerial activity, is the activity of the auditors, both internal and
financial, who through their expertise and through the expertise of the different internal processes of the
entity, can advise and guide the managers in the decision-making process.
References
*** (2015). Guide on the Implementation of International Standards on Internal Audit. CAFR.
***Internal audit and fraud. CAFR.
***International standards for the professional practice of internal audit. IIA.
***Law 514/2003.
***The status of the legal counsel profession.
***Wikipedia- Henri Fayol.
***Wikipedia- Management.
Boulescu, M. (2007). Internal Audit. Economic Entities. Bucharest: Ed. Romania of Tomorrow Foundation.
Creacico, Aliona. Internal audit. Course notes.
Munteanu, V. (coordinator); Munteanu, R.; Tanta A Copcinschi, L. & Luschi C. (2014). Financial- Accounting Control at
enterprises and Public Institutions. Theory and Practice, concepts, methodology, regulations, practical cases. Bucharest: Ed.
Universitara.
Munteanu, V. (coordinator); Munteanu, R.; Zuca, M.; Zamfir, M.; Burlacu, M.; Niculae, M. & Moscow, M. (2017).
Financial- Accounting Audit- concepts, methodology, regulations, practical cases, 4th edition, revised and improved.
Bucharest: Ed. Universitara.
Paunescu, Mirela (2020). Internal audit. Part I. CECCAR Business Review no. 3/2020.
Vasile Elena. Why legal advisor? juridice.ro.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Daniel Marius Moscu
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.