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Open access

Luiza Ionescu, Maria Toma and Mathurin Founanou

Abstract

At the level of any entity (company), inventory represents an important category of current assets, and implicitly, of total assets. Starting from the importance of this category of assets for the normal development of the production or sales activity, this paper has as priority objectives the following: delimitation of the theoretical aspects regarding the inventory valuation of the sold goods; determining the impact that inventory valuation methods may have on the financial position and financial performance of the company; applied analysis of inventory valuation options. The results obtained from both theoretical and practical research verify the main assumption that the inventory valuation options have a different impact on financial situation and the financial performance of an entity.

Open access

Mariana Zamfir, Marinela Daniela Manea and Luiza Ionescu

Abstract

The decision of investment is a strategic decision and it is an integral part of the general policy of the company. The purpose of this paper is to present the manner in which the ROI (Return on Investment) indicator can be used in the analysis of investment projects.

Understanding the concept of investment is the first issue addressed. Then ROI is analyzed, highlighting the advantages and limitations of its use. They are addressed the aspects related to the manner in which the size of the ROI indicator is influenced by the method of valuation of assets, but also by the method of calculation of the working capital. The research results can be used by any investor to select based on ROI indicator, an investment project of several possible. As well, ROI may serve after completion of the investment to measure its profitability.