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Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information

Author

Listed:
  • Motoniu Ioan Dumitru

    (“Valahia” University of Targoviste)

Abstract

The purpose of the present paper is that one to emphasize the fact that the companies operate very well having on their base the consolidated accounts, these consolidated accounts being as a matter of fact an important management and information instrument for the companies of a group, and for the thirds also.

Suggested Citation

  • Motoniu Ioan Dumitru, 2011. "Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 863-868, May.
    • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:863-868
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    More about this item

    Keywords

    consolidated accounts; management instrument; group of companies; mother-company;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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