Economica

9

Authors: Irina SCHIOPU

The evolution of financial goals has a long way from the early 20th century. Passing through several significant steps, currently the fundamental financial objective is considered to be the management of enterprise’s value. But achieving this fundamental objective, as well as its derivatives, is almost impossible within an enterprise without active involvement of management and financial management in particular. It is wellknown the fact that financial management is the most important factor of efficiency of economy and enterprises operating within it. Regardless of the size and form of the enterprise, financial management assumes, for the most part, responsebility for financial policy adopted at the microeconomic level, to be applied in order to achieve the objectives pursued by the owners and/or managers of financial resources.

11

Authors: Olesea CERNAVCA

Consumer is the one who dictates the market, thanks to him the production and service providing companies gain performance in their activities, progress and implement new methods, techniques and systems in the workplace. In order to obtain a feedback from consumers (opinions, wishes, complaints) to monitor customers’ perceptions of the quality of their products and services, companies use different methods of collecting, monitoring and analysing them. One of these methods is the effective use of the Book of Complaints. The Republic of Moldova has a regulation on the way of managing the Book of Complaints. Most of consumers are not aware of this regulation, therefore their complaints are not valid, are not taken into consideration and the managers of the institution where the complaint was made do not take any measures to solve the complaint. Consumers do not agree with some provisions of the regulation, thus we submitted some improvements in the framework of this research.

13

Authors: Artur VIRTOSU

Auditing of inventory is a complex activity in audit engagements, especially for manufacturing, trade and service-rendering entities. In the literature, the inventory audit is addressed in two different approaches, from the perspective of the inventory-storage cycle and based on account balances. The unique character of this cycle is defined by the close relationship with other cycles of operations, such as the acquisitions-payments, payroll-personnel and sales-collection cycles. Also, the complexity of auditing of inventory is determined by factors such as significant amounts in the entity’s balance sheet, multi-site storage, inventory diversity by nature, and diversity of valuation methods. In this paper is investigated the definition of audit of inventory through the inventory-storage cycle, the functions of this operations cycle and its interaction with other cycles to define inventory audit objectives, both in terms of the business cycle and on the account balances.

14

Authors: Cornel COSER, Olimpiu GHERMAN, Olga SARBU

The article highlights the importance and the role of Moldova’s export development efforts in the context of the current regulatory and institutional framework. Both the dynamics of exports over the last period and their reorienttation towards Western destinations reconfirm the need for clear commitments that can be transposed both at company level and at sectorial level. The export and exporters’ development vision is expected to emphasize these efforts in particular.

19

Authors: Constantin ANGHELACHE, Mădălina-Gabriela ANGHEL, Alexandru BADIU

In this article, the authors sought to analyse a longer period, since 1948 (when the process of nationalization of industry, banking, insurance, mining and transportation) took place until today. In this context, the authors try to suggest through the study of the figures, the data and the legislative framework, step by step, how it evolved and why the Romanian industry is currently at the stage it is. There are references to the conditions that led to the process of nationalization of the industry and of other private properties in the national economy, concluding that in 1989 the Romanian economy was fully staged and the industry was developed according to other criteria than the economic efficiency. Thus, one of the criteria was the uniform distribution throughout the country of industrial objectives to ensure the use of labour force.