{"id":3783,"date":"2020-04-02T23:17:42","date_gmt":"2020-04-02T23:17:42","guid":{"rendered":"http:\/\/127.0.0.1:81\/wordpress\/product\/import-placeholder-for-2346\/"},"modified":"2020-04-05T19:46:43","modified_gmt":"2020-04-05T19:46:43","slug":"implementarea-contabilitatii-lean-in-industria-incaltamintei","status":"publish","type":"product","link":"https:\/\/casacartii.ro\/editura\/carte\/implementarea-contabilitatii-lean-in-industria-incaltamintei\/","title":{"rendered":"Implementarea contabilit\u0103\u021bii Lean \u00een industria \u00eenc\u0103l\u021b\u0103mintei"},"content":{"rendered":"<div class=\"WordSection1\">\n<p style=\"margin-left:0in; margin-right:0in; text-align:justify\">&nbsp; &nbsp; &nbsp;<span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\"><span style=\"font-family:&quot;Times New Roman&quot;,&quot;serif&quot;\">Fenomenul globaliz\u0103rii a determinat cre\u0219terea continu\u0103 a competitivit\u0103\u021bii, ceea ce a pus accentul pe valoarea produsului \u0219i costul acestuia, adic\u0103 pe eficien\u021ba utiliz\u0103rii resurselor. Astfel, este necesar\u0103 o analiz\u0103 a costului fluxului valorii &icirc;n interiorul entit\u0103\u021bii pentru a identifica oportunit\u0103\u021bile interne pe baza c\u0103rora se vor ob\u021bine avantajele competitive externe.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left:0in; margin-right:0in; text-align:justify\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\"><span style=\"font-family:&quot;Times New Roman&quot;,&quot;serif&quot;\">&nbsp; &nbsp; &nbsp;Principiile ra\u021bionalit\u0103\u021bii economice trebuie aplicate \u0219i contabilit\u0103\u021bii de gestiune, adic\u0103 a ob\u021bine c&acirc;t mai mult, cu c&acirc;t mai pu\u021bine resurse. Altfel spus, pentru o informare oportun\u0103 este nevoie de reducerea volumului informa\u021biilor \u0219i ra\u021bionalizarea fluxului informa\u021bional, f\u0103r\u0103 a afecta &icirc;ns\u0103 calitatea informa\u021biilor furnizate. Dac\u0103 &icirc;n cazul contabilit\u0103\u021bii financiare se poate interveni mai pu\u021bin, ea fiind reglementat\u0103 prin norme fixe, rigide \u0219i obligatorii, &icirc;n cazul contabilit\u0103\u021bii de gestiune se poate interveni mai u\u0219or, astfel &icirc;nc&acirc;t aceasta s\u0103 fie ajustat\u0103 necesit\u0103\u021bilor entit\u0103\u021bii.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left:0in; margin-right:0in; text-align:justify\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\"><span style=\"font-family:&quot;Times New Roman&quot;,&quot;serif&quot;\">&nbsp; &nbsp; &nbsp;Capacitatea competitiv\u0103 a entit\u0103\u021bii se asigur\u0103 prin adoptarea celor mai bune decizii care s\u0103 asigure succesul afacerii. Contabilitatea de gestiune nu trebuie s\u0103 arate doar ce s-a &icirc;nt&acirc;mplat, ci \u0219i ce se va &icirc;nt&acirc;mpla, iar acest lucru se poate face cu ajutorul contabilit\u0103\u021bii Lean.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left:0in; margin-right:0in; text-align:justify\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\"><span style=\"font-family:&quot;Times New Roman&quot;,&quot;serif&quot;\">&nbsp; &nbsp; &nbsp;Implementarea contabilit\u0103\u021bii Lean presupune o baz\u0103 corect\u0103 pentru deciziile prezente \u0219i o modalitate de abordare a viitorului entit\u0103\u021bii, o identificare a alternativelor existente \u0219i a beneficiilor c\u0103ii alese.<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left:0in; margin-right:0in; text-align:justify\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:12.0pt\"><span style=\"font-family:&quot;Times New Roman&quot;,&quot;serif&quot;\">&nbsp; &nbsp; &nbsp;De\u0219i &icirc;n literatura de specialitate interna\u021bional\u0103 conceptul contabilit\u0103\u021bii Lean este tot mai prezent \u0219i disputat, &icirc;n Rom&acirc;nia exist\u0103 pu\u021bine abord\u0103ri pe aceast\u0103 tem\u0103. Tocmai de aceea, consider\u0103m de actualitate studierea aplicabilit\u0103\u021bii contabilit\u0103\u021bii Lean &icirc;ntr-un domeniu &icirc;n care \u021bara noastr\u0103 este prezent\u0103 la nivel mondial &ndash; industria de &icirc;nc\u0103l\u021b\u0103minte.<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; &nbsp;Fenomenul globaliz\u0103rii a determinat cre\u0219terea continu\u0103 a competitivit\u0103\u021bii, ceea ce a pus accentul pe valoarea produsului \u0219i costul acestuia, adic\u0103 pe eficien\u021ba utiliz\u0103rii resurselor. Astfel, este necesar\u0103 o analiz\u0103 a costului fluxului valorii &icirc;n interiorul entit\u0103\u021bii pentru a identifica oportunit\u0103\u021bile interne pe baza c\u0103rora se vor ob\u021bine avantajele competitive externe. &nbsp; &nbsp; &nbsp;Principiile [&#8230;]\n","protected":false},"featured_media":3823,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[92],"product_tag":[],"class_list":["post-3783","product","type-product","status-publish","has-post-thumbnail","product_cat-economie","first","outofstock","taxable","shipping-taxable","purchasable","product-type-simple"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/product\/3783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/comments?post=3783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/media\/3823"}],"wp:attachment":[{"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/media?parent=3783"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/product_brand?post=3783"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/product_cat?post=3783"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/casacartii.ro\/editura\/wp-json\/wp\/v2\/product_tag?post=3783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}