Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item Auditul încasărilor și plăților la întreprindere(CEP USM, 2024) Secrieru, VasileInternal 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.Item Analiza practică a implementării auditului de marketing în cadrul întreprinderilor(CEP USM, 2024-09-20) Ispravnic, DariaIn 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.Item INTERCONEXIUNEA DINTRE MARKETING ȘI MANAGEMENT FINANCIAR(CEP USM, 2024-11-07) Gherjavca, Svetlana; Antoci, NataliaIn 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.Item PERSPECTIVE DE DEZVOLTARE ECONOMICĂ A REPUBLICII MOLDOVA(CEP USM, 2017) Buzdugan, AdrianaÎn acest articol este prezentată situația economiei din spațiul rural al Republicii Moldova, fiind argumentate politicile macroeconomice necesare, care trebuie să includă: politicile creditare, antimonopoliste, fiscale, externe și industriale. Sunt specificate mai multe probleme cu care se confruntă economia națională, în special faptul că aceasta prezintă dificultăți în complexul energetic.De aceea,sunt recomandate: strategia de dezvoltare a complexului; analize aleimpactului complexului energetic asupra prețurilor; politici energetice; politicile prețurilor în complexul energetic.Item PROCESUL DE BUGETARE PE BAZĂ DE PERFORMANȚĂ: EVOLUȚIE ȘI AVANTAJE(CEP USM, 2017) Ganea, Victoria; Mihaila, AnastasiaBugetarea pe bază de performanță este importantă prin faptul că aceasta face o relație clară între resursele alocate, obiectivele care urmează a fi atinse și rezultatele obținute. Prin indicatorii de eficiență această formă de bugetare impune un nivel stabilit de eficiență în realizarea obiectivelor și producerea rezultatelor. Anume bugetarea pe bază de performanță ne permite soluționarea acestor sarcini, contribuind la orientarea tuturor resurselor companiei spre realizarea obiectivelor și obținerea rezultatelor planificate.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.Item UN CONCEPT DE PLANIFICARE INDICATIVĂ A ECONOMIEI REPUBLICII MOLDOVA(CEP USM, 2017) Buzdugan, Adriana; Maximilian, SilvestruÎn acest articol este prezentat rolul şi importanţa planificării indicative ca instrument de salvare a situației socioeconomice a Republicii Moldova. Sunt specificate modelele matematice utilizate în procesele de elaborare a planului indicativ, fiind argumentat rolul tehnologiilor informaționale şi de comunicare în dezvoltarea economică a Republicii Moldova.