Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    Sustainable public procurement as a tool for achieving economic performance in the Republic of Moldova
    (CEP USM, 2024-10-24) Papana, Maria; Mulic, Andrei
    The article is to research the sustainability, efficiency and integrity of the public procurement system in the Republic of Moldova and the impact of the sustainable public procurement system on the growth and development of a sustainable economy.
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    METODOLOGIA TDABB (TIME DRIVEN ACTIVITY BASED BUDGETING) – INSTRUMENT DE CONTROL INTERN AL SOCIETĂŢILOR DE ASIGURĂRI
    (CEP USM, 2021) Enachi, Marcela; Lom, Ionuț Valentin
    In this scientific paper, the authors analyzed the advantages of the TDABB (Time Driven Activity Based Budgeting) methodology and the opportunity to use this methodology as a tool for internal control of insurance companies. Applying the comparative method of different methodological approaches, the authors identified advantages of the TDABB method compared to the ABC budgeting method.
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    CAPITAL BUDGETING APPLICATION IN ENTERPRISE MANAGEMENT
    (CEP USM, 2012) Ulian, Galina;
    The Given article is devoted to the application of process of capital budgeting in enterprise management. In the article the concept of capital budgeting is determined, the classification of capital projects is given, examples of calculation of a payback period, NPV, IRR are brought. At the same time there are described the advantages and disadvantages of the given methods, the problem of multiple search of IRR and an answer to to the question: why the methods NPV and IRR can lead to inconsistent ranging of analyzed capital projects.