Revista Economică 68:4 (2016) CHARACTERISTICS OF OPEN-SOURCE PRODUCTS USED IN THE ACCOUNTING OF SMEs Marian Pompiliu CRISTESCU 1 , Uyar KUMRU 2 1 ”Lucian Blaga” University of Sibiu, Sibiu, Romania 2 Nuh Naci Yazgan University, Kayseri, Turkey Abstract: The current paper intends to develop this topic and to present a computer model consisting only of open source products aimed to the computerization of accounting in micro, small and medium enterprises. This work is highlighted by the fact that open- source products can be the ideal solution for SMEs, in providing accounting services at costs close to zero. In addition, it outlines how these products can be used to provide the accounts under normal conditions, in such a way that they will bring at least the same results as manual accounting, or one that involves the use of licensed accounting software products. Key words: open-source software, small and medium enterprises, accounting, costs JEL classification: O31, O32 1. Introduction The accounting domain, as well as other industries, has experienced a series of changes over the time, which didn't do anything else than to develop working procedures and carrying out this task by default. Living in the age of information, when data flows are increasing, the computerization of accounting domain becomes inevitable, in order to simplify work and to ensure the security of the data. Solving problems in terms of reducing the costs of companies using open-source products, involves knowledge synthesis and some detail, at least 1 Faculty of Economic Sciences, email: marian.cristescu@ulbsibiu.ro 2 Production and Marketing Department 106