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Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25
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Item The impact of cost information on managerial decisions(CEP USM, 2024-10-24) Luşmanschi, Galina; Bogoi, Maria; Moroşan-Dănilă, Lucia; Apetrii, NataliaThe results of the enterprise’s activity depend on the continuous sequence of taken decisions, which have an effect on its activity. In the process of making managerial decisions, it is important to have information about costs, which leads to the choice of action courses in order to maximize profit. As an integral part of management accounting, cost accounting must provide operational and useful information in the decision- making process, starting with the composition of production costs and ending with the preparation of management reports.Item PARTICULARITĂȚILE CONTABILITĂȚII ÎN PROCESUL DE REALIZARE A PARTENERIATULUI PUBLIC-PRIVAT(CEP USM, 2022) Cîșlari, AnnaThis article highlights certain specific features of accounting in the process of implementing public- private partnerships, particularly emphasizing the optimization of the effectiveness of the public-private partnership system. The deterioration of the economic situation and the deficit of budget funds are taken into account, when the creation of economic conditions for increasing the attractiveness of investments at the national level should be handled by public-private partnerships. That process must be substantiated taking into account compliance with international financial reporting standards, with particular emphasis on the economic facts arising from the public-private partnership, including in the stages of initiation, implementation and completion of operations, because the key to an effective management of modern business structures is operational management, based on management accounting information.Item MANAGEMENTUL ACTIVITĂȚII TURISTICE ÎN RAPORT CU COMPONENTELE SISTEMULUI INFORMAȚONAL CONTABIL(CEP USM, 2020) Costețchi-Jușca, OxanaBeing an economic activity that involves a certain way of organizing and deploying, based on training and resource utilization, and achieving results, tourism is objectively subject to a managerial process. Elaborating correct and timely decisions is only possible if the leadership of an economic entity has sufficient information about the problems and phenomena that it faces. In other words, efficient and modern management implies the existence of an efficient information system capable of providing management with all the necessary elements for the decision-making process. Within the global information system of an economic entity, a major role is played by the accounting information subsystem, which is the basic tool of activity management, especially in tourism activity, which due to its specific nature requires a continuous and intense processing of data and information by financial and management accounting.Item УЧЕТ НЕЗАВЕРШЕННОГО ПРОИЗВОДСТВА НА ПРЕДПРИЯТИЯХ РЕСПУБЛИКИ МОЛДОВА(CEP USM, 2020) Скакунова, ЛюдмилаThis article addresses the problems of accounting for unfinished production at enterprises of the Republic of Moldova, as well as issues of the relationship between production and unfinished production.The article examines the influence of the calculation accuracy of unfinished production on the prime cost of goods and services.Item ТЕОРЕТИЧЕСКИЕ АСПЕКТЫ РАЗВИТИЯ УПРАВЛЕНЧЕСКОГО УЧЕТА И ЕГО ФУНКЦИИ В УПРАВЛЕНИИ СОВРЕМЕННОЙ СТРАХОВОЙ КОМПАНИИ(CEP USM, 2017) Долги, ВладимирСистема управленческого учета является неотъемлемой частью управления в страховой компании, так как обобщает, обрабатывает и анализирует информацию, полученную от всех её структурных подразделений, а все управленческие решения, принятые на основе оперативных данных управленческого учета и анализа, имеют долгосрочные последствия, направленные на реализацию стратегии компании.