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The development of the market economy and th e increase in its degree of complexity requires complete operative economic informa tion. The balance sheet stands for the accounting method procedure through which ther e can be controlled the way of using material and human resources in view of making necessary decisions. The balance sheet-based analysis - i.e. the diagnosis an alysis - is oriented towards revealing the financial position of the company, its capaci ty to generate monetary surplus values guaranteeing i...

The increase of the demands for quality in th e EU is caused by the fact that customer’s satisfaction is no longer enough; the expectations must be overcome by promoting the concept “Beyond Customer Satisfaction”, which determined the orientation of the Romanian companies toward s implementing the Quality Management System. This paper aims at analysing the impact that th is implementation system has on the analysed company's financial and economic results involv ed in such a process. This diagnosis, during 2...