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In a modern economy SMEs have to function beside the large enterprises in an efficient way. Both large enterprises and small enterprises have a role and weighted well defined on the market, in the light of the priorities on which the economy and social structure requires. In the period of crisis, however, the priorities of operation of the economy changes being needed major adjustments, the ratio between large enterprises and small. One way to achieve this modernization would be stimulate the market free of the capital particularly that aimed at SMEs. This paper will present, most important characteristics which would be the most important of the report between large and small enterprises, how should operate and which would be factors influencing development of the small and medium-sized in the period of the crisis. Establishing an optimal ratio between large companies and SMEs by stimulating the development of the latter would be one way to mitigate the dramatic effects of the crisis period.

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This article focuses on cost analysis and specific tools of Activity-Based Costing (ABC) method. After presenting the main categories of operating costs of ABC method it is switching to presenting the most important tools for monitoring and measuring performance, such as the dashboard, balanced scorecard, benchmarking etc. Components and benefits and the presentation of these situations are highlighted. The article ends with the conclusions of authors about analysis of these instruments also the advantages of them, the authors advocating the use of these types, since they represent advanced cases of analysis of performance derived from an asset that unit would be successfully applied in Romania.

Identifying methods and tools for performance measurement are based on an analysis of a representative sample of specialists from the economic entities from wine sector in Romania. The article is littered with empirical studies designed to highlight the performance of the economic entities from the wine sector based on using the integrated methods such as Activity Based Costing (ABC) method and Balance Scorecard (BS) method. All the results obtained based on the specific methodology of the methods studied are analyzed by the authors. The article ends with the conclusions of the authors on using integrated methods for measuring performance in the entities from the wine sector in Romania.