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Item EXIGENȚELE FAȚĂ DE EDUCAȚIA UNIVERSITARĂ CONTABILĂ ÎN CONVERGENȚĂ CU STANDARDELE INTERNAȚIONALE(CEP USM, 2022) Paladi, Valentina; Erhan, LicaEvoluția societății și a contabilității a impus noi cerințe și față de educația universitară contabilă. Rolul profesionistului contabil a evoluat enorm într-o entitate: de la un simplu operator care înregistra tranzacții economice spre un consilier strategic în administrarea unei afaceri, capabil să întocmească, interpreteze și să prezinte informațiile financiar-contabile într-o manieră clară pentru a facilita procesul decizional. În acest context, au sporit și exigențele față de educația contabilă de calitate. În acest articol am recurs la detalierea cerințelor față de educația universitară contabilă națională în convergență cu Standardele Internaționale de Educație. Studiul de față a inclus o analiză comparativă a conținutului planurilor de învățământ la specialitatea ,,Contabilitate” ale Universității de Stat din Moldova și Academiei de Studii Economice din Moldova, în convergență cu cerințele înaintate față de profesia contabil prin Standardele Internaționale de Educație.Item METODA DE ANALIZĂ ABC - INSTRUMENT DE GESTIUNE A STOCURILOR ENTITĂȚII(CEP USM, 2020) Paladi, ValentinaInventories represent the most significant part of current assets, and effective inventories management is the most important task for the profitable entity’s activity. Among the methods applied in the management process of the inventories, we can mention the ABC analysis method, which is based on the Pareto ,,golden rule”, according to which inventories are classified into three groups, depending on their level of significance on the final result of the entity. The main idea of the ABC method can be formulated as follows: rigorous control of 20% of inventories items allows 80% control of the entire inventories management system. The ABC method can be applied in the analysis of inventories in order to review the volume or range of the order for inventories in different groups, in order to activate the sales of those inventories items that are in excess in the entity's warehouse, to decide on the placement of inventories purchased materials, etc. The last of the situations specified above for the application of the ABC method is illustrated by a conventional example, based on which it was concluded that reducing the purchase price of materials included in category "A" will allow the entity to reduce not only the acquisition cost of the purchased materials, but also to reduce the cost of production of final products manufactured from this raw materials. The advantages and disadvantages of the ABC analysis method are also described in this articleItem METODA DE ANALIZĂ ABC - INSTRUMENT DE GESTIUNE A STOCURILOR ENTITĂȚII(CEP USM, 2020) Paladi, ValentinaInventories represent the most significant part of current assets, and effective inventories management is the most important task for the profitable entity’s activity. Among the methods applied in the management process of the inventories, we can mention the ABC analysis method, which is based on the Pareto ,,golden rule”, according to which inventories are classified into three groups, depending on their level of significance on the final result of the entity. The main idea of the ABC method can be formulated as follows: rigorous control of 20% of inventories items allows 80% control of the entire inventories management system.The ABC method can be applied in the analysis of inventories in order to review the volume or range of the order for inventories in different groups, in order to activate the sales of those inventories items that are in excess in the entity's warehouse, to decide on the placement of inventories purchased materials, etc. The last of the situations specified above for the application of the ABC method is illustrated by a conventional example, based on which it was concluded that reducing the purchase price of materials included in category "A" will allow the entity to reduce not only the acquisition cost of the purchased materials, but also to reduce the cost of production of final products manufactured from this raw materials. The advantages and disadvantages of the ABC analysis method are also described in this article.