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

Author

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

Business and management consulting is a broad field of activity, which is under the NACE code 7020 “Business and management consulting activities”, accounting being specific to a company in the service provision area. The cash flow of this type of activity has a moderate character, generated by the presence of trade credit (invoicing to beneficiaries with payment on time, respectively receipt of invoices from subcontracted partners, with payment on time). It is particularly important to optimize the rotation of suppliers and customers in order to optimize the company’s treasury. The achieved performances, namely profitability, are directly influenced by the number of customers and the value of provided services.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2025. "Accounting and Performance Management Particularities at a Business and Management Consulting Firm," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(3), pages 41-49, March.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:3:p:41-49
    DOI: 10.37945/cbr.2025.03.04
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    More about this item

    Keywords

    accounting; performances; consulting; management; business; financial indicators;
    All these keywords.

    JEL classification:

    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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