Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item INVESTIŢIILE ÎN INOVAŢII: CATALIZATOR AL CREȘTERII ECONOMICE DURABILE(CEP USM, 2017) Cojocaru, Maria; Ulian, Galina; Davidov, CătălinaThere are presented the results of research about the interdependence between investment, innovation and economic growth. As research methods were used: monographical, analogical, rating methods, etc. The authors concluded that in order to achieve sustainable economic growth and to increase the international competitiveness of the Republic of Moldova it is necessary to make investments in innovative products, research and, as well as, in a good development of infrastructure for innovative products.Item BUGETUL CU BAZA ZERO - PROVOCARE PENTRU ENTITĂȚILE AUTOHTONE(CEP USM, 2017) Ulian, Galina; Mihailă, SvetlanaBudget management is a complex process through which the entity sets out its development goals and strategy, whereby responsibility centers form the structure of its budgets. To predict the future of the entity’s activity in general, we use procedures and techniques from the forecast. This article is a way of presenting and organizing the zero-based budgeting method, while the authors have identified the shortcomings that appear in the budgeting process of the domestic entities. The evolutionary stages of budgeting with the zero-basis are dealt, respectively was analyzed the notion, the theoretical and practical stages in the development and implementation of this method. To understand the importance of implementing zero-based budgeting, strengths and weaknesses have been established in the implementation process, and the authors have illustrated it within the entity. Finally, the factors that would ensure the success of ZBB and the differences between traditional budgeting and zero-based budgeting have been identified.Item RAPORTAREA MANAGERIALĂ – PREMISE A SUCCESULUI ÎN PROCESUL DECIZIONAL(CEP USM, 2018) Ulian, Galina; Mihaila, SvetlanaAn entity's performance is reflected in its results, the effectiveness being measured in relation to strategic and operational objectives. Nowadays, for a manager of any level of responsibility,the information obtained on the results of the short term economic and financial activity is not sufficient, and the data from the financial statements can no longer be used to immediately influence the results of the entity's activity in the desired direction. In order to answer more questions of the entity's top management, the management report comes up. In this article, the authors have proposed to highlight the need, importance and role of managerial reporting within an entity. At the same time, the present problems were highlighted. Also a study of the specialized literature on the notion of managerial reporting was provided. It was stated the place of the managerial reports in the management accounting, the stages of the organization of the managerial reporting system and the correlation of the managerial reports with the levels of management of the entityItem ELEMENTELE SUSŢINERII MEDIULUI DE AFACERI LA NIVEL NAŢIONAL(Universitatea de Stat „Bogdan Petriceicu Hasdeu” din Cahul, 2016) Ulian, Galina; Mîrzac, Mariana; Hulapova TamaraThe need for research elements supporting business resulting from that small and medium enterprises presents a significant a vital role in the economy of Moldova. The heart of a competitive economy composed of effective companies, able to withstand competition in the market both internal and external ones. Nationall entrepreneurship is an important element in ensuring sustainable economic growth. Using programs through the state as the primary method of supporting businesses that can be represented through national and international programs to encourage businesses with rapid growth potential, others focused on entrepreneurs who are in difficult situations. Insufficient resources necessary, imperfection financing instruments, the lack of a financial-banking it is the fundamental problems facing entrepreneurs beginners and those activities.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 IMPORTANŢA DEZVOLTĂRII PROFESIONALE A FUNCŢIONARILOR PUBLICI(Academia de Administrare Publică, Republica Moldova, 2015) Secrieru, Vasile; Ulian, GalinaContinuing professional development of civil servants is to ensure, in accordance with the laws, regulations on planning, organizing and carrying out the professional development of public servants. Continuing professional development of civil servants is done through training activities of diferent types and forms to deepen and update knowledge and modeling skills development attitudes / behaviors necessary for the efective exercise of their duties.Item METODOLOGIA CONTROLULUI ECONOMICO-FINANCIAR(Institutul de Relaţii Internaţionale din Moldova, 2007) Ulian, Galina; Caprian, Iulia; Popa, AndreiControl presents humain specific activity, which consists in checking and permanent analysis, sudden or periodical work and results of work from domain or sector, purpose of forestalling and abolition of posibly shortcoming. Le controlle represente une activite specifique humaine, qui consiste dans la verification et l’analyse permanente, periodique ou inopinee du travail et des resultats du travail d’un certain domaine ou secteur dans le but de la prevision et de la liquidation des erreurs eventuelles.Item TEORII PRIVIND COMERŢUL INTERNAŢIONAL(Academia de Studii Economice din Moldova, 2010) Ulian, Galina; Cornea, IonTeoria comerţului internaţional, în varianta sa modernă, a stat o bună perioadă de timp la baza politicii comerciale a statelor. Aceasta derivă, în cea mai mare parte, din necesităţile exacte ale populaţiei în sensul acumulării unui venit suplimentar sau al evitării riscului unor pierderi excepţionale, făcând apel, în acest scop, la deschiderea graniţelor şi extinderea comerţului internaţional. Extinderea comerţului internaţional, fiind generată de faptul că nu poate exista nici un popor civilizat fără a întreţine schimburi comerciale cu alte economii naţionale, adică fără a primi sau a da ceva în relaţia cu celelalte economii naţionale, nu are întotdeauna o formă materială. Deseori, ca şi între agenţii economici de pe aceiaşi piaţă, se fac transferuri de diverse bunuri: materii prime, produse fabricate sau create, precum şi anumite servicii-utilităţi ce nau formă materială, dar au efect dorit, solicitat de consumator şi realizat de producător.Item CADRUL DE CHELTUIELI PE TERMEN MEDIU – INSTRUMENT EFICIENT DE PLANIFICARE A BUGETULUI(CEP USM, 2013) Ulian, Galina; Vișanu, TatianaBugetul este în egală măsură un instrument de administrare economică şi financiară, dar şi o declaraţie implicită de politică. Cauza principală a unor performanţe modeste ale bugetării deseori constă în legătura slabă dintre aceste două componente. Asigurarea acestei legături reprezintă o prioritate a reformei bugetare promovate în multe state. CCTM este unul din instrumentele moderne de planificare a bugetului care încearcă să asigure această legătură prin planificarea bugetului pe termen mediu, având la bază politicile publice. În acest articol se va face analiza reformei CCTM în lume şi se va demonstra oportunitatea acestei reforme în Republica Moldova.Item NOŢIUNI GENERALE CU PRIVIRE LA CONTROLUL INDEPENDENT – AUDIT(CEP USM, 2013) Ulian, Galina; Caprian, Iulia; Djugostran, AnastasiaDefiniţia generală a unui audit este o evaluare a unei persoane, organizaţii, sistem, proces, întreprindere, proiect sau a tipului de produs. Termenul cel mai frecvent se referă la auditul în contabilitate, dar, de asemenea, concepte similare există în managementul de proiect, managementul calităţii, managementul apei şi al conservării energiei. Scopul unei evaluări este de a măsura ceva sau de a calcula o valoare pentru el. Deşi procesul de evaluare poate implica un audit de către un profesionist independent, scopul său este de a oferi mai degrabă o măsură consultativă decât de a-şi exprima o opinie cu privire la corectitudinea declaraţiilor sau la calitatea de performanţă.Ca o regulă generală, auditul ar trebui să fie întotdeauna o evaluare independentă, care va include un anumit grad de analiză cantitativă şi calitativă, întrucât o evaluare presupune o abordare consultativă mai independentă [2].