Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Estimarea stabilității financiare pe baza procedeului indicatorului integral la nivel de entitate(CEP USM, 2024) Muntean, Neli; Birsan, Mihaela; Fusaru, IrinaEstimating financial stability at the entity level is an integral part of economic and financial analysis, helping investors and creditors assess the performance and risks of any enterprise. Adapting to national conditions, the appropriate use of financial predictors, and statistical methods allow for the acquisition of relevant results and the most accurate forecasting of a company’s future development. The aim of this paper is to develop, describe, and test a model for predicting financial difficulties. The research methods used in this study include the analysis of scientific literature, the universal method of dialectics and its procedures, and mathematical methods. The results indicate that the use of the model allows for the identification of deteriorating financial conditions in manufacturing companies several years before insolvency is declared.Item PARTICULARITĂŢILE TEHNOLOGICE ALE ÎNTREPRINDERILOR FARMACEUTICE ŞI INFLUENŢA ACESTORA ASUPRA CALCULAŢIEI COSTULUI DE PRODUCŢIE(CEP USM, 2011) Morari, Galina; Muntean, NeliThe 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.Item ANALIZA STRUCTURII VENITURILOR DIN VÂNZĂRI(CEP USM, 2011) Muntean, Neli; Morari, GalinaThis 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.