Plenary Lecture

Accounting Forecast Models and Calculation, Information Support of Economic and Financial Policies

Lecturer Lucian Patrascu
Department of Economics, Accounting
and Computing Mathematics Socio-Human Sciences
„George Baritiu” University

Abstract: Accounting information is the raw material and finished product for any company both for performance and performance management. Concerns regarding the further development of socio-economic systems at both micro and macro, is today the heart of business management. Therefore, current concerns are concerted work to standardize accounting methods for integrated data processing and the use of new technologies, including artificial intelligence. Therefore, in theory and accounting practice in some countries, was conceived alternative forecasting and hence the forecast balance sheet accounts. It is true at the same time and that different tools are used in practice to predict under certain names, such as "budget system" which outlines the monetary and non-monetary flows, but not be summarized in a forecast balance sheet. However, the use of assessment methods based on yield, employs a forecast balance in full or elements. How to prepare and present provisional accounting records are different, and there is no unified methodology in the field. In this context we propose the development of a variant of the forecast balance sheet and capitalization in economic practice.

Brief Biography of the Speaker:
Academic Positions:
• Lecturer Phd., Department of Economics, Accounting and Computing Mathematics Socio-Human Sciences, „George Baritiu” University of Brasov, Romania.
Scientific activity:
• He has published a total of 8 books. Has participated in 1 national research projects, has published 55 various papers in conference proceedings or refereed journals (30 papers have been published abroad), has participated with 20 papers at the WSEAS Conferences.
• Ph.D. in Accounting, Academy of Economic Studies of Bucharest, (2008);
• Licensed in Economy, Faculty Economic Sciences, specialization Accounting and Management
Information Systems, at the „George Baritiu” University of Brasov, Romania (2004);
• Licensed in Law, Faculty of Law, specialization Law, at the „George Baritiu” University of Bra┼čov, Romania(2007)
• Lecturer Phd., Department of Economics at „George Baritiu” University of Brasov, Romania;
• Expert Accountant;
• Financial Auditor