Bookkeeping information use for implementing management principles

Aurelian Virgil BĂLUŢĂ


One of the principles used for the new projects and agreed by the enterprisers is that of 3D. In order to apply this principle, one needs to use bookkeeping information. In the attempt of managers to be successful in business, there is also used the bookkeeping information. The managers use a series of practices in order to increase the companies’ performance. For most cases, the account department helps the successful managerial practices with adequate information and procedures.


bookkeeping information, managerial principles, the 3D principles, bookkeeping law

Full Text:



• Horvath & Partners, Controlling-efficient Systems for Increasing the Company’s Performance, C.H. Beck Publishing House, Bucharest, 2007.

• Joe Girard, Robert Casemore, The Scenario of the Ascent, Businss Tech International Publishing House, 2010.

• Peter Drucker, About Decision and Efficiency, Meteor Business Publishing House, 2010, p. 8-12.

• The site and the serial signed by Dinu Patriciu in “Adevărul” newspaper concerning the 3D principle.

• James C. Abegglen, George Stalk jr. Kaisha, The Strategy of Japanese Enterprises, Les editions d’organisation, Paris, 1987.

Copyright (c) 2010 author

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

As to respect GDPR, this site do not allow free registation. Please contact us at:

GDPR Policy:

Please read the statement below:
Processing of personal data and free movement of these data

Registering with this site the author agree with the collection, processing and use of his personal data, exclusively within the ASHUES journal.




To crown and encourage research efforts of the authors, at the end of a year of publishing our journal board will award online the best papers by distinctions:

1. Best Original Paper Award -  for the paper that has brought something completely new in the reader's attention (a new concept, a new trend, a new proposal in research, etc.)

2. Excellence Award - for the most cited paper and visualized in the online environment during the year

3. First, Second and Third Award- for the best documented and substantiated papers during the year

4. Special Award - to award PhD students and postdocs for the most well documented and substantiated paper