SIMILARITIES AND DIFFERENCES REGARDING THE NON-CURRENT ASSTES, INVENTORIES AND HUMAN RESOURCES EXPENDITURES IN ROMANIAN PUBLIC INSTITUTIONS, ENTITIES OF THE MINISTRY OF NATIONAL DEFENSE AND PRIVATE SECTOR INSTITUTIONS AND THEIR SIGNIFICANCE FOR INCREASING THE RELEVANCE OF THIS ACCOUNTING INFORMATION FOR MANAGERIAL STRUCTURES OF ARMED FORCES

Corina Enache ()
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Corina Enache: "CAROL I" National Defense University, Chief of Office/Medical Directorate, Bucharest, Romania

No 16, Proceedings of the 11-th International Conference on Knowledge Management: Projects, Systems and Technologies, Bucharest, November 7-8, 2019. from Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies from Bucharest and "Carol I-st" National Defence University, Department for Management of the Defence Resources and Education

Abstract: In order to function in optimal conditions any entity of the Ministry of National Defense needs a series of tangible and intangible assets such as machinery, installations, buildings, furniture, computers, software, patents, licenses, etc. In organizing the accounting of public institutions an important role is played by the knowledge and respect of the budget classification. Unlike the public institutions whose main objective is to provide goods and services to the population or social aid, the entities from the private sector are looking to obtain profit. Entities of the Ministry of National Defense carry out the process of accounting on the same principles and respecting the same norms as the public institutions, but at the same time, considering the belonging of our country to the strongest political-military alliance of the world, as well as to the European Union, the military institution permanently adapts its internal procedures to ensure the financial interoperability of the participating troops throughout the range of NATO and / or EU military operations.

Keywords: accounting; non-current asstes; inventories; human resources expenditures (search for similar items in EconPapers)
Pages: 7 pages
Date: 2019-11
New Economics Papers: this item is included in nep-acc
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