http://arthra.ugal.ro/handle/20.500.14043/26079 The Annals of “Dunarea de Jos” University. Fascicle I: Economics and Applied Informatics Sat, 04 Apr 2026 17:59:28 GMT 2026-04-04T17:59:28Z http://arthra.ugal.ro:80/bitstream/id/5b55b433-6dc0-4689-9990-da5597eb9ef5/ http://arthra.ugal.ro/handle/20.500.14043/26079 http://arthra.ugal.ro/handle/20.500.14043/26198 The Cost of Medical Services per Patient and the Efficiency of Hospital Care Activity – an Insight from the Romanian Hospitals Isai, Violeta; Radu, Riana Iren The cost of medical services is a concept which cannot be overlooked from the managerial strategy of hospitals, given the fact that it reflects the expenses incurred in order to make the medical act possible. It adds up the direct and indirect costs which are recorded under hospital departments, regarded as cost centres. The result of the calculation is materialized in Expenses Settlement drawn for every discharged patient. The cost thus determined underlies the calculation of efficiency, both at hospital level and at each department and helps at conducting comparative analyses between different health care institutions. In fact, hospital financing is based on average costs established per case, according to the diagnosis groups. The financing system allows monitoring the quality of services and increasing efficiency through cost control. The present study analyses the calculation of the cost of medical services and of the efficiency for average level hospitals from Romania. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXII – no2/2016 Fri, 01 Jan 2016 00:00:00 GMT http://arthra.ugal.ro/handle/20.500.14043/26198 2016-01-01T00:00:00Z http://arthra.ugal.ro/handle/20.500.14043/26197 Consolidating an Institution’s Image using Corporate Social Responsibility Campaigns Iacob, Silvia Elena; Bădina Rădulescu, Mihaela Loredana Corporate image is closely related to the efficiency of institutional communication, since a company’s strategy needs to aim to justify its involvement in the problems of the society. There are situations when it is necessary to remove an unconvincing corporate image, consequence of the existence of interest conflicts at the internal level, based on manipulation by means of the image. At the institutional level, ample modifications can occur, this fact being also due to a radical change of image which can affect the perception of the social responsibility degree. Within institutional communication, the company’s strategic management needs to be turned towards combining corporate image with social responsibility. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXII – no2/2016 Fri, 01 Jan 2016 00:00:00 GMT http://arthra.ugal.ro/handle/20.500.14043/26197 2016-01-01T00:00:00Z http://arthra.ugal.ro/handle/20.500.14043/26196 Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information Hada, Teodor; Bărbuță Mișu, Nicoleta; Avram, Teodora Maria The paper highlights the issue of accounting information as source for determining the financial position, with the customization on a case study in the clothing industry. This study provides an integrated approach to how the financial position can be determined by the financial CEMATT model for a case study based on 108 medium-sized companies selected according to their turnover in the clothing industry in Romania in 2014. The results of the study were encouraging, the most analyzed companies being within the area of financial balance; moreover, none of the companies analysed, in terms of financial diagnosis, wasn’t registered in the critical region, that lead a company to bankruptcy. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXII – no2/2016 Fri, 01 Jan 2016 00:00:00 GMT http://arthra.ugal.ro/handle/20.500.14043/26196 2016-01-01T00:00:00Z http://arthra.ugal.ro/handle/20.500.14043/26195 The Risk Assessment of the Firm Activity Using the Operating Lever Guță, Anca-Jarmila This paper aims identify the ways in which the risk generally and specifically operating the risk can compete in the failure or success of a business. For awareness phenomena, actions and events that can generate losses for the adoption of prudent behavior it is necessary in a first step to identify the types of risk that a company may face. For the company that makes the subject of this paper have revealed a risk of exploitation by means of operating leverage, expressing elasticity operating result of the company in relation to its turn over. Analysing the evolution of the society we found that increasing the volume of activity on the period under study led to an increase in operating leverage which means that society has become more risky because it involves revenue growth and increased operating costs. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXII – no2/2016 Fri, 01 Jan 2016 00:00:00 GMT http://arthra.ugal.ro/handle/20.500.14043/26195 2016-01-01T00:00:00Z