Facultatea de Ştiinţe Economice / Faculty of Economic Sciences
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Item ROLUL AUDITULUI INTERN ÎN PREVENIREA ŞI DETECTAREA FRAUDEI(CEP USM, 2017) Dragomir, Lilia; Secrieru, Vasile; Darii, InaInternal audit is an independent and objective activity that provides managers with insurance and advice, developed to improve the activity of the public entity. This is intended to help the public entity achieve its objectives, assessing through a systematic and methodical approach the financial management and control system, and providing recommendations for strengthening its effectiveness. The purpose of the internal audit is to provide advice and objective assurance on the effectiveness of the financial management and control system offering recommendations for improving it and activity of the public entity.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 CONCEPTUAL ASPECTS AND THE MOST USED PRACTICES IN OBTAINING THE RELIABILITY OF ENTITY VALUE ESTIMATION(Institutul Naţional de Cercetări Economice al AŞM, 2021) Bîrca, Iulita; Țîrlea, Mariana Rodica; Ganea, Victoria; Buzu, OlgaEstimating the entity value is topical and of particular interest to managers and business owners, who in turn hope that through the evaluation they will obtain parallel and new possibilities for the business remediation. In this context, managers seek the support of qualified assessors, who will conduct a thorough analysis of the entity's state at a given date, will apply the most effective evaluation methods. In this paper we proposed to investigate and analyze the theoretical aspects of the entity value estimation (EVE), rendered in the opinion of the well-informed researchers and in the light of the evaluation standards. As a result, we note that the criteria of evaluations have been supplemented with the following criterion: by type of activity of the economic entity. We estimate the evaluation methods in order to identify the most accepted and effective method for this important process to the entity. For the practical aspect of the investigation, we focused on the method of comparison in the market valuation of the enterprise, in order to establish the statistical indicators consisting of the calculation of the median and the arithmetic mean. Based on the calculations made in the practical part, we have found that an economic entity can change its own value, in particular, by the way its values are profitable. In estimating the value of the entity, a decision-making function is attributed to the rests with the assessor, in particular with regard to the methods selected and applied professionally by the entity, in compliance with professional valuation standards and current regulations, as the fair estimation of the entity's value leads to a secure future and a guaranteed success