%0 Journal Article
%T ACCOUNTING IMPLICATIONS OF STRATEGIES FOR REORGANIZING THE ENTERPRISES
%A CARMEN IMBRESCU
%A CAMELIA HA£¿EGAN
%A O. MEGAN
%J Lucr£¿ri £¿tiin£¿ifice : Management Agricol
%D 2009
%I 
%X The present work analyses the concept of strategies for reorganizing the enterprises. The reorganisation strategies are those strategies of multiple direction changes for a company, of reconfiguration of a company and of its activity in order to pass over a difficult situation and to improve its performances, for finally insure the survival of the company. Treating the reorganisation strategies is not done only from a managerial and juridical point of view. More and more often we discuss about creating some provisions for restructuring.
%K enterprise strategy
%K strategies for reorganizing
%K provisions
%K provisions for restructuring
%K restructuring operations
%U http://www.usab-tm.ro/Pdf/2009/xi3/finante09_48.pdf