Practical considerations regarding the accounting policies adopted by a flat glass processing and shaping company

The paper analyzes, from an economic and accounting perspective, the activity of the company SC Transparent Design SRL, specialized in flat glass processing. The study highlights the importance of accounting treatments and policies in providing a true and fair view of the company’s performance and financial position, as well as their role in managerial decision-making. Structured into four chapters, the paper includes a general presentation of the company, an analysis of the technological flow and costs, an examination of the applied accounting policies, and an evaluation of the economic and financial indicators. The conclusions emphasize the active role of the accountant in supporting sustainable development and the organization’s adaptability in an unstable economic environment.