Typical and atypical in competitors accounting
Supp/2007 , p 16..25
Author(s):
Mihai RISTEA
Corina Graziella DUMITRU
Alina Mihaela CURPAN
Keywords:
Competitor accounting, competitor analysis, competitive advantage, creating value,
cost, price
Abstract:
The present paper aims at presenting the contribution of competitors accounting in the globalization context. One of the paradoxes of our days is that the only constancy seems to be the inconstancy. It is quite difficult to manage a business while the globalization produces enormous opportunities and risks and the technology goes faster. In the new economic environment, every entity should have a data base with financial and commercial information concerning the present and the potential competitors. The competitors accounting comes conferring to the economic entity the competitor’s advantage they need, which represents the key of the success in business. In the specialized Romanian literature we found very vague traces of the competitors accounting. Therefore we intend to highlight the advantages of this type of accounting by reviewing the international known aspects of the problem. The approach should conclude by elaboration of a competitors’ managerial informational model. This subject provokes to reflections and also presents interest to a various range of users, offering a redoubtable advantage against the disloyal concurrence
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