Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Author: search.filters.author.Morari, Galina

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    PARTICULARITĂŢILE TEHNOLOGICE ALE ÎNTREPRINDERILOR FARMACEUTICE ŞI INFLUENŢA ACESTORA ASUPRA CALCULAŢIEI COSTULUI DE PRODUCŢIE
    (CEP USM, 2011) Morari, Galina; Muntean, Neli
    The technological peculiarities of the drugs production units and their influence under the production cost calculation are analyzed in this article. The principles that constitute the base of costs accounting and of the cost calculation at the drugs production units are also emphasized.
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    ANALIZA STRUCTURII VENITURILOR DIN VÂNZĂRI
    (CEP USM, 2011) Muntean, Neli; Morari, Galina
    This article describes the essence of sales revenue structural analysis thought the utilization of structural relative values: Gini-Struck and Herfindhal indices. This method is efficacious because it allows us to perform structural analysis of sales revenue on different structural levels, to establish the degree of enterprise stability on commodity market and tomake the comparability of degree of diversification.
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    RECUNOAŞTEREA ŞI EVALUAREA CREANŢELOR COMERCIALE ÎN CAZUL VÂNZĂRII CU PLATA ÎN RATE
    (CEP USM, 2009) Morari, Galina; Sajin, Iurie
    Les créances commerciales représentent les endettements des clients vis-à-vis de leurs fournisseurs. Habituellement elles sont générées par la livraison des biens et des services, lorsque le moment d’encaissement des liquidités ne coïncide pas avec le moment du déroulement des faits économiques. Dans ce cas deux problèmes principaux de la comptabilité s’imposent: la reconnaissance et l’évaluation des créances commerciales.
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    METODE DE REPARTIZARE A CONSUMURILOR SECŢIILOR AUXILIARE LA ÎNTREPRINDERILE DE PRODUCŢIE
    (CEP USM, 2008) Ţurcanu, Viorel; Morari, Galina
    The work analyzes the methods of distributing consumption to auxiliary departments used in local production companies and indicates their drawbacks. At the same time, proposals were made to some companies to use better methods of distributing consumption to auxiliary departments, a fact that will lead to the determination of a more real production cost within company’s production subdivisions.
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    ADOPTAREA DECIZIILOR ÎN BAZA CONSUMURILOR PRIVIND SORTIMENTUL PRODUSELOR FARMACEUTICE FABRICATE
    (CEP USM, 2007) Morari, Galina
    The information regarding the production costs is necessary in order to take long and short-term decisions. This work includes the recommendations regarding the utilization for decisions taking that influence on output and range of manufactured pharmaceutical products.