Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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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.
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    SISTEMUL BUGETAR – COMPONENTA PRINCIPALĂ A FINANŢELOR PUBLICE, ROLUL ȘI IMPORTANȚA ACESTUIA ÎN DOMENIUL ECONOMIC
    (CEP USM, 2024) Scutari, Sofia; Sîrbu, Tatiana
    This article describes the role and importance of the budget system in the Republic of Moldo-va, which has a direct impact on the national economy. The budget system represents a set of public budgets that assess revenues and expenditures and their adjustment to obtain valuable effects. Following the research of the budget system, the authors analyze the role of public finances, as well as the similarities and differences with private ones. At the same time, in order to assess the evolution of the development of the budget system in the Republic of Moldova, we will resort to the examination of the revenues and expenses of the national public budget for the years 2018-2022. The author also analyzes the budget deficit that causes the increase in inflation, the curren-cy crisis, difficulties in paying the foreign debt and other elements that negatively influence the process of macroeconomic stabilization. Based on this analytical approach, the author highlights the most pressing problems that stand in the way of the efficient operation of the given sector, offering recommendations for improving the collection of revenues and the use of expenses. This article will be useful for teachers, students and researchers in public administration bodies dealing with the sciences of public finance.
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    НЕКОТОРЫЕ ВОПРОСЫ ОПРЕДЕЛЕНИЯ И УЧЕТА УБЫТКОВ ПРИ АВАРИЯХ АВТОТРАНСПОРТНЫХ СРЕДСТВ
    (CEP USM, 2021) Герасимов, Михаил
    При авариях автотранспортных средств любое автотранспортное предприятие сталкивается с рядом вопросов, связанных с учетом убытков и с отражением расходов, понесенных вследствие дорожно-транспортных происшествий. Актуальными являются вопросы рассматриваемые автором и которые не рассмотрены в литературе по специальности: учет убытков ( расходов) по ремонту в случае, когда автомобиль не застрахован, действие налоговых положений при вычете убытков в результате аварий автотранспортных средств.
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    ÎNGLOBAREA SISTEMULUI DE CONTROLLING ÎN PERFORMAREA MANAGEMENTULUI ÎNTREPRINDERII
    (CEP USM, 2018) Caprian, Iulia; Popușoi, Rodica
    În lucrare se propune un sistem de indicatori ai obiectivelor controllingului în susținerea conducerii interne. În cadrul controllingului integrat în activitatea managerului funcțiile de controlling sunt preluate integral sau cel puțin parțial de manageri.