Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice

Dreghiciu Andreea Elena ()
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Dreghiciu Andreea Elena: “1 December 1928†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 474-479

Abstract: Through genesis, accounting has appeared from the necessity of knowing and managingpatrimonial elements of the entities and for this purpose, many methods and techniques have beendeveloping. Such a method of ensuring real information about patrimonial elements is evaluation. Evaluations, respectively evaluation results, have always had the capacity of significantlyinfluence the decisions taken based on the provided information. Therefore, the evaluators musttheoretically and practically know the diverse kinds of evaluation, the main notions used inevaluation, the moments when the evaluation is requested, the extremely diversified gamut ofevaluation methods and last but not least they have to keep up with the more frequently legislativechanges. Starting from the purpose for which the evaluation is requested, this can be accountingevaluation, administrative evaluation and respectively economical – financial evaluation. Thepurpose of accounting evaluation is to elaborate financial reports, and administrative, economicaland financial evaluations have the purpose of determining the market value for different reasons.

Keywords: accounting evaluation; economical evaluation; administrative evaluation; decisional process (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2017
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