Athenaeum University


Double Blind Review Evaluation

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Indexed by : RePEc |

Indexed by : CEEOL |

Indexed by : SSRN |

Indexed by : EBSCO |

Indexed by : CiteFactor |

Indexed by : Google Scholar |

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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168

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Address

Giuseppe Garibaldi No. 2A
Bucharest, Romania

Phones

Tel: +4 021.230.57.38
Fax: +4 021.231.74.18

Email

secretariat@univath.ro

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  1. 1. COST ACCOUNTING METHODS IN THE PHARMACEUTICAL INDUSTRY — 30 October 2025

    Authors:   • Marius Daniel SISU, email: marius.sisu@hpps-consulting.com, Afiliation: University Valahia of Târgoviște, Romania  • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
    Abstract: The pharmaceutical industry operates in a complex and highly regulated environment where cost accounting plays a pivotal role in ensuring both operati

    No 71 - Supplement May 2025 > COST ACCOUNTING METHODS IN THE PHARMACEUTICAL INDUSTRY

  2. 2. COST EFFICIENCY AND BUDGETARY PRESSURES IN THE ROMANIAN PHARMACEUTICAL SYSTEM: A MANAGERIAL ACCOUNTING PERSPECTIVE — 28 October 2025

    Authors:   • Marius Daniel Sisu, email: marius.sisu@hpss-consulting.com, Afiliation: University Valahia of Târgoviște  • Alexandru Cătălin Dicu, email: acdicu@gmail.com, Afiliation: University of Medicine and Pharmacy of Craiova
    Abstract: This paper explores the relationship between cost accounting mechanisms and the efficiency of pharmaceutical expenditure within Romania’s public

    No 72 - September 2025 > COST EFFICIENCY AND BUDGETARY PRESSURES IN THE ROMANIAN PHARMACEUTICAL SYSTEM: A MANAGERIAL ACCOUNTING PERSPECTIVE