2. Articole
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Item Transformarea controlului corporativ în managementul financiar modern al companiilor(CEP USM, 2023-07-24) Penu, TatianaThe given article reflects a presentation on corporate control in the modern financial management of companies. At the level of complexity of contemporary society, the management of economic-social activities (structured by fields, sectors and hierarchical levels) requires increasingly substantial efforts. Such leadership has, in addition to its attributes of foresight, organization, coordination and command, and the task of controlling all human actions throughout their duration. Taking into account the problems faced by corporate governance today, they have the chance to be solved only to the extent that the material, human, financial, informational resources will be efficiently and effectively capitalized.Item Succesul financiar al companiei: intersecția contabilității cu strategiile financiare inovative și managementul eficient(CEP USM, 2024) Bogos(Calancea), EugeniaIn the pursuit of financial success, businesses must navigate a complex landscape shaped by accounting principles, innovative financial strategies, and effective management techniques. This article explores the intersection of these critical components and their role in charting a path to prosperity. Through meticulous accounting practices, organizations gain insights into their financial health and make informed decisions. Innovative financial strategies drive growth and resilience, while effective management techniques ensure alignment with overarching business objectives. By integrating these pillars seamlessly, businesses can unlock opportunities, mitigate risks, and achieve sustainable success in today’s competitive environment.Item Transformarea analizei financiare în contextul practicilor contabile moderne(CEP USM, 2024-09-20) Bogos (Calancea), EugeniaThe transformation of financial analysis within modern accounting practices is a critical development in the financial landscape. This article explores the impact of digitalization and technological advancements on accounting, emphasizing the importance of modern accounting practices and the consequent evolution of financial analysis. By examining the integration of technologies such as artificial intelligence, cloud computing, and blockchain, we highlight how these innovations enhance efficiency, accuracy, and strategic decision-making. The findings illustrate that the shift towards automated, real-time financial analysis is not merely a trend but a necessity for organizations aiming to thrive in a competitive environment.Item INTERCONEXIUNEA DINTRE MARKETING ȘI MANAGEMENT FINANCIAR(CEP USM, 2024-11-07) Gherjavca, Svetlana; Antoci, NataliaIn a market economy and fierce competition, the success of a business depends largely on the organization and implementation of an efficient financial management system. In order to ensure maximum efficiency, the basic objectives of financial management are to maximize revenues (often sales) and optimize expenses. In this context, the active involvement of marketing in the financial management system is inevitable. The purpose of this paper is to draw attention to the importance of the correlation of marketing and financial management activities in the management systems of economic entities. The research used the following scientific research methods: theoretical generalization, scientific abstraction, system analysis, comparative analysis. The research allowed us to conclude that both the marketing activity is based on calculations and analysis of indicators, decision making and financial management activity needs the results of marketing studies to achieve its objectives.Item TRANSFORMAREA PROFESIEI CONTABILE ȘI ROLULUI ACESTEIA ÎN REALITATEA ECONOMICĂ MODERNĂ(CEP USM, 2022) Dolghi, CristinaIn the conditions of the competitive economy, an efficient management system within an entity involves permanent modernization and implementation of new policies and technologies in the implementation of planned strategies, minimizing the risks to which the business is subject and last but not least improving the results of the managed activity. Namely, that the automation and continuous implementation of new technologies have a significant influence on the change of business models, the accounting profession today requires revolutionary changes that involve the reintegration of the role of accounting in the management of the contemporary entity.Item MANAGEMENTUL FINANȚELOR MUNICIPALE PRIN PRISMA CRITERIILOR DE TRANSPARENȚĂ ȘI PERFORMANȚĂ(CEP USM, 2019) Vlase, Elena Irina; Ulian, GalinaIn this article, the authors address the issue of municipal finance management by referring to the criteria for assessing the transparency of local public administration. By applying the comparison method, the authors performed a comparative analysis of the transparency of public financial management in the city. Chisinau, Balti and Comrat, based on the portal data http://localbudgets.viitorul.org/ for the period 2016 - 2018.Item UNELE ASPECTE PRIVIND CONCEPTELE DE BUGETARE ȘI PERFORMANȚĂ ÎN CADRUL SISTEMULUI DE MANAGEMENT FINANCIAR(CEP USM, 2019) Mihaila, AnastasiaÎn lucrarea de față ne-am propus să facem o analiză teoretică a diverselor concepte privind noțiunile de buget și performanță – atât la nivel național, cât și la nivel internațional. Pe parcursul ultimilor ani în Republica Moldova au fost operate mai multe transformări la nivel social, politic și economic, ca rezultat al globalizării, instabilității mondiale, dar și înăspririi concurenței în mediul de afaceri. În consecință, utilizarea noțiunilor de buget și performanță a apărut ca o necesitate a entităților economice multinaționale. De aici reiese scopul și obiectivele publicației. Astfel, ne-am propus să stabilim care sunt delimitările conceptuale ale noțiunilor de buget și performanță și rolul acestora în sistemul de management