Evidenţa datoriilor privind decontările cu bugetul

Relaţiile agenţilor economici cu bugetul de stat se concretizează în procesele de calculare, achitare şi declarare a impozitelor şi taxelor.

Sistemul fiscal al Republicii Moldova cuprinde o totalitate de impozite şi taxe divizate în:

Read more ...

Schema generală a operaţiilor economice principale

Noţiuni privind contabilitatea procurărilor activelor

Pentru funcţionarea neîntreruptă a întreprinderii are loc procesul de aprovizionare cu mijloacele necesare. Aceste mijloace cuprind: active nemateriale, active materiale pe termen lung, stocuri de mărfuri şi materiale etc. Modul de contabilizare şi determinare a costului efectiv a activelor diferă de natura acestora, modul de achiziţionare şi de includere a valorii lor în consumuri şi cheltuieli.

Read more ...

Impozitele indirecte

Impozitele indirecte sunt aşezate asupra vanzărilor de mărfuri şi prestărilor de servicii, ceea ce conferă acestora caracterul de impozit pe cheltuieli sau de impozit pe consum. Această ultimă formulare decurge din faptul că suportatorul impozitelor indirecte este consumatorul final.

Toţi ceilalţi agenţi economici, inclusiv investitorii, care folosesc un bun sau serviciu includecheltuielile de achiziţie a acestora in costul produsului/serviciului pe care ei il fabrică şi il oferă spre vanzare pe piaţă. Ei transferă impozitul indirect (inclus in preţul de achiziţie) asupra preţului de vanzare a propriului produs/serviciu, astfel incat nu mai suportă acest impozit.

Read more ...

Taxele vamale

Taxele vamale - caracteristică generală

Taxă vamală este plata obligatorie, percepută de autoritatea vamală la introducerea sau la scoaterea mărfurilor de pe teritoriului vamal al Republicii Moldova. Teritoriul vamal este teritoriul asupra căruia Republica Moldova are dreptul exclusiv de jurisdicţie în domeniul activităţii vamale.

 

Read more ...

Macromediul Intreprinderii

Întreprinderea acţionează, la fel ca şi celelalte componente ale micromediului, sub influenţa altor factori de mediu, care acţionează pe un nivel superior. Aceşti factori de ordin general, îşi exercită influenţa lor asupra micromediului în mod indirect, iar efectele se resimt pe termen lung. Toţi aceşti factori, pe care întreprinderea, în general, nu-i prea poate influenţa, dar care acţionează asupra ei ca şi asupra celorlalte componente ale micromediului, alcătuiesc macromediul întreprinderii. Principalele componente ale macromediului întreprinderii sunt:

Read more ...

Continutul si structura micromediului de marketing

Orice întreprinderea funcţionează în condiţiile concrete pe care i le oferă mediul său extern. Astaînseamnă că rezultatele activităţii sale vor depinde, pe de o parte, de măsura cunoaşterii fizionomiei şi mecanismului de funcţionare a mediului, iar pe de altă parte, de posibilităţile şi pricepereaîntreprinderii de a fructifica oportunităţile şi de a evita primejdiile pe care acesta i le furnizează.

Read more ...

Nivelul actual de dezvoltare al marketingului

Mai întâi evoluţia marketingului a fost determinată de o dezvoltare extensivă, ce a determinat utilizarea marketingului în mai multe domenii, în economii cu un nivel de dezvoltare diferit precumşi în tot mai multe organizaţii.

După o perioadă, a apărut nevoia adaptării şi perfecţionării marketingului, în zonele deja „cucerite”. Din acel moment putem spune că avem de-a face cu o dezvoltare intensivă. Acest tip de dezvoltare a determinat o perfecţionare şi specializare a marketingului acolo unde era deja prezent. În momentul actual, deşi dezvoltarea extensivă nu s-a încheiat, rolul cel mai important în evoluţia marketingului îl are dezvoltarea intensivă.

Read more ...

Momente ale evolutiei markentingului

Descoperirea şi utilizarea marketingului, pe baze ştiinţific determinate, nu coincide cu apariţia şi utilizarea anumitor elemente practice, care astăzi reprezintă componente ale marketingului.

Read more ...

Ce este Marketingul

Marketingul reprezintă una din marile „descoperiri” ale acestui secol, o ştiinţă ce a fost dezvoltată şi este utilizată (sau cel puţin aşa ne place să credem) în scopul unei mai armonioase dezvoltări economico-sociale a societăţii omeneşti. Totuşi, nu trebuie să considerăm că ştiinţa marketingului a apărut brusc, undeva la începutul secolului XX.

Read more ...

Modelul BCG

Compania de consultanta Boston Consulting Group a formulat unul dintre cele mai cunoscute modele de analiza strategica a activitatilor firmei, respectiv o matrice bazata pe doua variabile, respectiv cota de piata a firmei si cresterea pietei de ansamblu.

Read more ...

Planificarea si procurarea resurselor umane

Strategia de procurare a resurselor umane (employee resourcing) este menită să răspundă la două întrebări fundamentale:

  • ce fel de oameni are nevoie organizaţia pentru a fi un competitor de succes şi pentru a rămâne în aceeaşi postură şi în viitor?
  • ce trebuie să facem pentru a atrage, dezvolta şi păstra acest tip de oameni?
Read more ...

Analiza ramurii economice

Pentru ca o firma sa creasca si sa îsi depaseasca rivalii este obligatoriu ca cei care o conduc:

  • 1) sa cunosca regulile jocului din ramura în care evolueaza,
  • 2) sa aleaga firmele pe care urmeaza sa le atace si
  • 3) sa prevada reactiile celor atacati.
Read more ...

Conceptul de logistică

Astăzi auzim tot mai des vorbindu-se despre rolul deosebit al specialistului in logistică în asigurarea competitivităţii organizaţiei. De fapt, auzim tot mai des cuvântul „logistică”. Acest termen a fost utilizat iniţial pentru domeniul militar (referitor la mişcarea şi aprovizionarea armatelor), ulterior fiind extins şi în activitatea economică şi în alte domenii.

Read more ...

Conceptul de marketing direct

Definirea marketingului direct

În ultimele decenii, la nivel mondial, marketingul direct a cunoscut o dezvoltare considerabila, depasind cu mult limitele începuturilor sale, adica comertul traditional prin posta, apeland acum la o multitudine de noi tehnologii si de tehnici de construire a relatiei cu clientul precum si la evaluarea performantelor de marketing.

Astfel, asistam în prezent la o renastere a comertului traditional prin posta sub forma comertului electronic prin Internet, ai carui comercianti electronici utilizeaza tehnici de marketing si instrumente promotionale care au fost verificate si folosite timp de multe zeci de ani. Aceste instrumente si tehnici au fost adaptate si s-au dovedit mult mai viabile decat formele initiale de marketing direct.

Read more ...

Politica de pret

Preţul reprezintă cea mai mobilă componentă a mixului de marketing. El poate fi modificat rapid, spre deosebire de celelalte componente ale mixului de marketing, iar schimbările de preţ atrag de  regulă un răspuns imediat din partea pieţei. În acelaşi timp preţul este şi componenta mixului de marketing mai puţin controlabilă de către întreprindere.

Aceste două caracteristici, care reprezintă pentru această politică principalul avantaj şi dezavantaj, fac din această componentă a mixului de marketing o „piatră de încercare” a oricărei conduceri a întreprinderii.

Read more ...

Exchange rate determination and the Mundell-Fleming model

The open economy

So far, our model for exchange rate determination has been very simple. We have assumed that domestic interest rates are unaffected by foreign interest rates. We begin this chapter by looking more carefully at this assumption (the classical model of exchange rate determination). Then, a more realistic model of exchange rate determination is considered.

Finally, we will discuss the Mundell- Fleming model (MF-model).

Read more ...

Inflation: Causes, Costs, and Current Status

Since the end of World War II, the United States has experienced almost continuous inflation— the general rise in the price of goods and services. It would be difficult to find a similar period in American history before that war. Indeed, prior to World War II, the United States often experienced long periods of deflation. It is worth noting that the Consumer Price Index (CPI) in 1941 was virtually at the same level as in 1807.

Read more ...

Supply Chain Design and Planning

One of the important issues in supply chain management is to design and plan out the overall architecture of the supply chain network and the value adding flows that go through it. This means that managers should step back and looks at the supply chain as a whole and formulates strategies and processes that maximise the total supply chain value-adding and minimises the total supply chain costs.

Read more ...

International Practice of Transport Insurance

Motor-vehicle insurance

Motor-vehicle insurance is one of the kinds of transport insurance whose objects are mechanised and other means of transport. This kind of insurance is voluntary.

Read more ...

The Insurance of Responsibility on the International Level

The insurance of the civil responsibility of car-owners.

Insuring the civil responsibility of car-owners, underwriter undertakes to compensate damages to third persons that resulted from the insurer’s maintenance of the automobile. On the territory of RM this kind of insurance is obligatory.

Read more ...

Economic and Political Risks Insurance

Commercial risks insurance.

Entrepreneur activities and insurance are two closely interconnected categories of the market economy.

The main aim of entrepreneur activities is getting profit, increasing capital invested into business. That is why insurance against possible loss of expected profit or unearned profit becomes very important.

Read more ...

Personal Insurance

Life insurance

The distinguishing feature of this insurance is its double function: risk and accumulative one. Life insurance contract can be concluded in favour of a physical person from his birth (but at the moment of concluding the contract his or her age should not exceed 70 years old). Insurance contract can’t be concluded in favour of disable persons, if they are more than 49% disable (I and II group invalids).

Read more ...

Reinsurance

The essence and the meaning of reinsurance.

Reinsurance is a system of economic relations in the process of which the underwriter, undertaking insurance against risks, passes part of their liability on (taking into account his financial possibilities) to other underwriters under agreed conditions in order to create a portfolio of insurance contracts, to provide financial stability and profitability of insurance activities.

Read more ...

The marketing plan


Improving your competitive edge

A Marketing Plan is a written strategy for selling the products/services of a new business. It is a reflection of how serious a company is in meeting the competition head on, with strategies and plans to increase market share and attract customers. An effective Marketing Plan is backed by carefully collected market, consumer and competitor information, sometimes citing professional advice.

Read more ...

The Law of Supply and the Supply Curve

As you’ve learned, consumers demand products and services at the lowest possible prices. In contrast, suppliers like Microsoft exist to make a profit—hopefully, a big profit. As you read this section, you’ll learn about the law of supply and how it is geared toward making profits.

Read more ...

Economic Systems

The economy of India is expanding, thanks in large part to growth in industries like call centers and software development. The economies of many other nations are changing as well, while others, like that of the United States, have remained relatively stable for many years. In this section, you’ll learn that each nation’s economy depends on how that nation chooses to use its resources to satisfy people’s wants and needs.

Read more ...

Characteristics of the American Economy

In a market economy, producers often spend large amounts to make sure that consumers—even very young children—know the names and logos of their products. This is because free-market consumers have freedom of choice, and they will often choose brand names they recognize. In this section, you’ll learn more about freedom of choice and the other major charactistics of a market economic system.

Read more ...

What Is Economics

The BIG Idea

Scarcity is the basic economic problem that requires people to make choices about how to use limited resources.

Why It Matters ?

Have you ever wanted to buy something or to participate in an activity, but you couldn’t because you didn’t have enough income or time? How do scarce resources like time and income affect you and everyone around you? In this chapter, read to learn about what economics is and how it is part of your daily life.

Read more ...

Keynesian cross model

The Keynesian model

In this chapter we will look at the Keynesian cross model. This model is a simple version of what we call the ”complete Keynesian model” or simply the Keynesian model. The Keynesian model has as its origin the writings of John Maynard Keynes in the 1930s, particularly the book ”The general theory of Employment, Interest, and Money”. Although this book was written as a criticism of the classical model, the similarities between the Keynesian model and the classical model are definitely greater than the differences. Lets point out the three most important differences directly:

Read more ...

The complete Keynesian model

Wage inflation

In this chapter, we will continue to develop the Keynesian model removing the assumption of fixed nominal wages. We define wage inflation πw as the percentage average increase in wages. Wages and wage inflation are still exogenous, i.e. they are not determined within the model. One justification for this assumption is that wages often are determined by agreements which often last for several years.

Read more ...

Agile supply chain management

The Need for Agility

Having understood the impact and the undisputable success of the lean philosophy applied in many organisations world over. Can we come to a conclusion that the next milestone, after the craft production and mass production, is going to be the lean production? To answer this question, one needs to first establish whether the lean approach can fit to all business environments now and in the future. Researches and literatures so far appear to believe the otherwise.

The critical argument here is that the lean system was developed from a forecasting based volume production industrial sector where the market differentiator is reliability and cost, and today large part of our global market is variety dominated and the differentiator is speed and responsiveness. Hence, lean probably is not a cure-all approach after all.

Read more ...

What is Microeconomics

It is already apparent from this brief overview that the subject of economics is a very broad one. Just as the study of the physical world is divided into fields such as physics and chemistry, economics is likewise divided into fields comprised of closely related topics. The two major fields of economics are micro economics and macro economics. Since the second is the subject of this book, let's take a minute to review what microeconomics is about.

Read more ...

Order qualifiers and order winners

In section 2 we discussed what could look like very many confusing choices to make in finding suitable customer opportunities and framing an effective value proposition to provide the opportunity for customer satisfaction. We need to find a way to simplify these choices and in this section we do this by the use of the concepts of order qualifiers and order winners.

Read more ...

The AD-AS model

The problem with the IS-LM model

The starting point of the AD-AS model is an assumption in the IS-LM model (and in the cross model) that limits its usefulness. This is the assumption that if firms where to choose the profit maximizing quantity of L (LOPT), they would produce more than the aggregate demand. In the IS-LM, YOPT > YD must hold as discussed in section Aggregate supply. To realize why this is a problem in the IS-LM model, we gradually increase the aggregate demand byincreasing G. We can illustrate the process using figure 12.6 in Section The Labor Market

Read more ...

The Four Sectors of the Economy

Modern complex economies involve the interactions of large numbers of people and organizations. These economic agents fall into one of three categories: business, households, government, and the rest-of-the-world. Economists find it useful to think of these groupings as sectors of the economy. Let's look at each of these sectors in turn:

Read more ...
Back to Top