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Preferam sa vorbeasca despre noi mentorul nostru profesional dl Marius Chivulescu unul dintre cei care a pus bazele CECCAR-ului, dupa Revolutie.
Dl Marius Chivulescu are la baza studii economice si de contabilitate,a fost unul din cei 26 de membri fondatori ai CECCAR, a fost membru al Consiliului Consultativ al Contabilitatii,absolvent al seminarului CNCC-Franta pentru formatori in tehnici de audit financiar , a facut parte din lectorii CECCAR formati de colegii francezi de breasla,iar la cei aproape 90 de ani se bucura inca de o inteligenta vie fiind un adevarat izvor de informatii tinand cont de faptul ca a trecut prin atatea epoci istorice.
“DIMENSIUNILE CONTABILITATII
Cand, in secolul XIX-lea J.W.Goethe a scris romanul “Anii de ucenicie a lui Wilhelm Meister”constata admirativ:
“Cat de mari sunt avantagiile pe care le ofera,comerciantului,contabiltatea in partida dubla.Ea este una din cele mai frumoase descoperiri ale spiritului omenesc si orice bun administrator ar trebui sa o introduca in gospodaria sa”
Indemnul lui Goethe nu a ramas fara ecou.Astazi in toate statele lumii activitatile lucrative au obligatia aplicarii contabilitatii in partida dubla,cu respectarea Standardelor Internationale de Contabilitate si a reglementarilor locale .Mai mult,bugetele nationale ale statelor lumii isi intemeieaza elaborarea lor pe informatiile oferite de entitatile lucrative care activeaza in statul respectiv.
Pentru satisfacerea exigentelor de raportare a informatiei contabile catre beneficiari,administratorii-manageri aleg de regula oferta profesionistilor contabili privind organizarea interna a contabilitatii.Necesitatea apelarii la serviciile profesionistilor contabili este motivata de dinamismul evolutiei economice si a mediului social,cu consecinte uneori imediate in aplicarea metodelor contabilitatii si organizarii ei.
Pentru satisfacerea acestor necesitati, BITM Contabilitate si Consultanta de Management SRL ofera clientilor sai deosebita experienta si inalta pregatire profesionala in domeniul contabilitatii si afacerilor lucrative a specialistilor ei.
Metodele si strategiile contabile ale BITM Contabilitate si Consultanta de Management SRL oferite clientilor sai au produs si produc satisfactii acestora datorita relatiilor profesionale bazate pe incredere,sinceritate si respect reciproc.”
I‘d rather have our professional mentor, Mr. Marius Chivulescu, speak about us, as he is one of the persons that founded CECCAR after the Revolution.
Mr. Marius Chivulescu has graduated economic and accounting studies, was one of the 26 founding members of CECCAR, was member of the Accounting Advisory Council, graduate of CNCC-France seminar for trainers in financial audit techniques, was part of CECCAR lecturers trained by the French colleagues in the field, and at his almost 90 years he still has a fine intellect, being a true source of information, considering that he has survived so many historical ages.
The following article is written by him:
“ACCOUNTING DIMENSIONS
When, in the 19th century, J.W.Goethe wrote the novel “Wilhelm Meister’s Apprenticeship”, he admiringly said:
“How great are the advantages offered to the trader by the two tier book-keeping. It is one of the most beautiful discoveries of the human spirit and any good administrator should let it in his household”.
Goethe’s impulse had an echo. Nowadays, all the countries in the world have the obligation to apply the two tier book-keeping to their lucrative activities, by observing the International Accounting Standards and the local regulations. Moreover, national budgets of the countries base their drafting on the information offered by the lucrative entities acting in that country.
In order to meet the accounting information reporting exigencies to the beneficiaries, the directors-managers usually choose the offer of accounting professionals as concerns the internal organization of book-keeping. The necessity of resorting to accounting professionals’ services is motivated by the dynamism of economic development and social environment, sometimes with immediate consequences in the application of accounting methods and accountancy organization.
In order to satisfy such necessities, BITM Contabilitate si Consultanta de Management SRL offers its remarkable experience and high professional training to its clients in accounting field and lucrative business of its specialists.
BITM Contabilitate si Consultanta de Management SRL’s accounting methods and strategies offered to its clients brought and are still bringing satisfactions to the clients due to the professional relationships based on trust, honesty and mutual respect.”