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

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...

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Bibliographic Details
Main Author: Bogdan Cosmin GOMOI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2025-04-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/accounting-and-performance-management-particularities-at-a-business-and-management-consulting-firm-a461d/download-PDF/
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Summary: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.
ISSN:2668-8921