STIMULATION IN MOMENTS OF ECONOMIC CRISIS OF SMALL AND MEDIUM ENTREPRISES BETWEEN THEORY AND PRACTICE Cover Image

STIMULAREA ÎN MOMENTE DE CRIZĂ ECONOMICĂ A ÎNTREPRINDERILOR MICI ŞI MIJLOCII, ÎNTRE TEORIE ŞI PRACTICĂ
STIMULATION IN MOMENTS OF ECONOMIC CRISIS OF SMALL AND MEDIUM ENTREPRISES BETWEEN THEORY AND PRACTICE

Author(s): Sorin Borlea, Monica Achim, Ludovica Breban
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: small and medium enterprises; structural funds; economic crisis; accounting-fiscal treatment; incentives.

Summary/Abstract: Small and medium sized enterprises are companies with private capital owned by an individual or legal entity that, in association or individually, agreed upon the formation of such a company in order to perform commercial activities and actions, with the purpose of obtaining profit through material goods, respectively services, in competition-like circumstances. When analyzing the characteristics of small and medium enterprises, in the present circumstances of a global economic crisis, there occur differences regarding the nature of the problems that managers deal with, not only as far as the management types and techniques are concerned, but also from an economic-fiscal point of view. The objectives of this paper refer to: - The place of the small and medium enterprises in the Romanian and European economy; - The effect of small and medium enterprises over the evolution of the economy in the actual context of global economic crisis; - The identification of the ways of stimulating small and medium enterprises through the economic-fiscal advantages provided by the state; - The economic growth with the help of small and medium enterprises by accessing the European funds available for this purpose; - The accounting-fiscal treatment applicable to structural funds.

  • Issue Year: 19/2009
  • Issue No: 3
  • Page Range: 251-260
  • Page Count: 10
  • Language: Romanian