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

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2025, vol. 6, issue 3, 41-49

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.

Keywords: accounting; performances; consulting; management; business; financial indicators (search for similar items in EconPapers)
JEL-codes: G32 L84 M10 M41 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:3:p:41-49

DOI: 10.37945/cbr.2025.03.04

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