MEASURING THE IMPACT OF CREATIVE MANAGEMENT CONTROL ON THE SMES AND FREE ENTERPRISES (PROFESSIONS) PERFORMANCES Prof. Constanţa Iacob Ph. D University of Craiova Faculty of Economics and Business Administration Craiova, Romania Prof. Maria Criveanu Ph. D University of Craiova Faculty of Economics and Business Administration Craiova, Romania Assist. Oana Stăiculescu Ph. D Student University of Craiova Faculty of Economics and Business Administration Craiova, Romania Abstract: "This work was supported by CNCSIS – UEFISCSU, project number 861/19.01.2009, PNII – IDEI code 393/2008". Value creation is an issue that raises a growing interest today in many areas of science management: strategic management, business finance, accounting, management control, marketing, organization, human resources management. Under the practical aspect, value creation issue became a concern of managers of large companies because it allows development of activities and uses. Socio-economic theory of organizations and its diagnosis and evaluation method based on the study of dysfunctional activity constitutes a possible mean of measuring the organizational value creation as a result of reducing hidden costs. To meet its purpose, in our opinion should act primarily on variable costs whose optimization can be achieved using various methods including the linear programming. JEL classification: C53, E27, M12, M41, M54 Key words: value added, cost variables, mathematical modeling, optimization results, management control 1. INTRODUCTION While in nature, the entropy process is self produced, the economic process is directly dependent on human activity where the consumption of goods entails the entropy, meaning degradation, by disturbances which occur in this process. Based on the law of entropy, we can say that simple consumption of energy is not enough to develop and maintain order, is needed information about how energy is used. By analogy with irreversible degradation of energy, we started from the idea that, in enterprise management, energy is the ability to achieve decisive acts effectively compared with business objectives. Energy degradation is given by depreciation of information same as waste of human, technical and financial resources which are an 76 ANNALS OF THE UNIVERSITY OF CRAIOVA ECONOMIC SCIENCES Year XXXXI No . 39 2011 ISSN 1223-365X