Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    Auditul încasărilor și plăților la întreprindere
    (CEP USM, 2024) Secrieru, Vasile
    Internal audit is considered a relatively new, well-organized profession, with increasing influence, which responds to the needs of organizations, starting with accounting problems until detecting the main risks of the entities. The profession of internal auditing is based on a framework of reference recognized in the world, even if, due to the variety of environments in which it is practiced, it must adapt to take into account the legislative and regulatory peculiarities of each country, the specific rules that govern certain sectors of activity, size and culture of the entity. This frame of reference serves as the basis for the preparation of a globally recognized professional diploma, issued on the basis of a specialized exam.
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    Analiza practică a implementării auditului de marketing în cadrul întreprinderilor
    (CEP USM, 2024-09-20) Ispravnic, Daria
    In modern conditions, a marketing audit should become an integral component of any enterprise's marketing activities. Its implementation should not be reduced to a one-time event. The purpose of the research is to analyze the practical implementation of marketing audit within enterprises. The general objective of the research is to research and present from a practical point of view the marketing audit as a tool for evaluating the effectiveness of an enterprise's performance. The research objectives include the following: evaluation of the implementation of marketing audit in enterprises in the Republic of Moldova; presentation of entities that practice marketing audit activity in the Republic of Moldova, evaluation of the performance of the Lactalis Alba enterprise through the control instruments identified within the marketing audit, research and presentation of the effects of implementing marketing audit on sales. Quantitative and qualitative, inductive and deductive methods, as well as analysis and synthesis methods, were used to carry out the research activity. The research results will be materialized in a theoretical-practical work, the value of which will consist in the fact that, as a result of the study, several aspects regarding the marketing audit activity and marketing activity were researched and presented. Marketing activities will be proposed with the allocation of direct and indirect effects to achieve performance indicators.
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    INTERCONEXIUNEA DINTRE MARKETING ȘI MANAGEMENT FINANCIAR
    (CEP USM, 2024-11-07) Gherjavca, Svetlana; Antoci, Natalia
    In 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.