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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    UNELE ASPECTE ALE ANALIZEI RENTABILITĂŢII CAPITALULUI PROPRIU ÎN APLICAREA MODELELOR FACTORIALE
    (CEP USM, 2023) Tcaci, Alexandru
    În acest articol sunt abordate unele probleme aparente în aplicarea practică a modelelor factoriale a rentabilităţii capitalului propriu. Investigaţiile noastre demonstrează că problema principală constă în interpretarea influenţei pârghiei financiare (a gradului de îndatorare). Din aplicaţia modelelor factoriale rezultă că cu cât se măreşte pârghia financiară, cu atât este mai ridicată rentabilitatea capitalului propriu. Însă în practica economică, creşterea gradului de îndatorare nu poate contribui permanent la majorarea rentabilităţii capitalului propriu deoarece limita admisă a gradului de îndatorare poate să constituie nu mai mult de 70% din sursele totale. Depăşirea acestui nivel limitează independenţa financiară a întreprinderii ceea ce duce la un risc financiar înalt. Pentru înlăturarea acestor probleme se propune interpretarea cu prudenţă a sensului economic a factorilor care exprimă structura de finanţare (pârghia financiară) a entităţii şi a rolului acestora în identificarea rezervelor de majorare a rentabilităţii capitalului propriu.