Microeconomie

Metoda Standard-cost

Metoda Standard-cost a apărut la inceputul secolului al XX-lea in SUA, unde s-a pus pentru prima dată problema determinării costurilor pe bază de calcule tehnice şi de studiu ale consumurilor de materii prime, materiale, timp. Metoda Standard-cost (cunoscută in literatura de specialitate şi sub denumirea de metoda costurilor standard) a fost supusă de-a lungul timpului unor permanente imbunătăţiri, care au permis utilizarea acesteia in numeroase ţări.

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Migraţia internaţională

O componentă importantă a fenomenului demografic, care exercită influenţă nemijlocită asupra forţei de muncă şi, totodată, o caracteristică fundamentală a populaţiei zilelor noastre, o reprezintă mişcarea populaţiei, deplasarea ei dintr-un loc in altul. Acest drept a fost recunoscut de mai bine de 50 de ani, odată cu adoptarea Declaraţiei Universale a Drepturilor Omului, care stipulează in articolul 13 faptul că orice persoană are dreptul să se mute şi să trăiască in interiorul graniţelor oricărui stat.

Totodată, oricine are dreptul să-şi părăsească ţara şi să se reintoarcă in ea.17 Din 1994, an de an, in cadrul Adunării Generale a ONU s-a dezbătut problema migraţiei internaţionale, adoptandu-se şi Rezoluţia 56/203 din 21 decembrie 2001.

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Sistemul cardio-vascular

Inima și vasele de sânge formează împreună sistemul circulator.

Inima

Inima (fig. 1) , o mică ,,pompă" de aproape 300 de grame, lucrează neobosită toată viața pentru ca sângele să circule în tot corpul. Este un organ musculos, cavitar, cu patru camere (două atrii și două ventricule) situat în cavitatea toracică, între cei doi plămâni.

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Sistemul digestiv si funcţia de nutriţie

Sistemul digestiv, systema digestorium, constituie un complex de organe care indeplinesc funcţiile de prehensiune, modificare mecanică şi chimică a alimentelor, digestie, absorbţia substanţelor nutritive in patul vascular şi cel limfatic, eliminarea in exterior a produselor reziduale.

Pe langă aceasta, acest sistem indeplineşte şi funcţia de dezintoxicare a substanţelor nocive, ce au pătruns cu alimentele şi a celor ce se formează la transformările oxidative, precum şi sinteza substanţelor biologic active - hormoni, fermenţi, vitamine ş. a.

Sistemul digesti v este format din tubul digestiv și glandele anexe.

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Dictionarul aditivilor alimentari

E555 (silicatul de aluminiu si potasiu) este folosit in sare, lapte praf si faina. Desi se cunoaste ca aluminiul este cauza unor probleme placentare in timpul sarcinii si ca este asociat cu boala Alzheimer, este permis in Romania.

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Sistemul endocrin al omului

Sistemul endocrin este alcătuit din glande care elimină produșii de secreție direct în sânge. Sistemul endocrin funcţionează împreună cu sistemul nervos în reglarea proceselor metabolice şi menţinerea homeostaziei. Sistemul nervos reglează activităţile organismului prin intemediul impulsurilor electrice transmise de către neuroni.

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Istoria anatomiei

Anatomia, fiind o ramură a biologiei, este ştiinţa fundamentală a învăţământului medical. Ea studiază organismul în ontogeneză, în strânsă legătură cu vârsta, cu modificările mediului ambiant şi ale mediului de trai. Reprezentând în cadrul biologiei ştiinţa vieţii, anatomia s-a dezvoltat în strânsă legătură cu zoologia, fiziologia, biochimia, biofizica, botanica şi în prezent cu genetica. In cadrul medicinei ea constituie temelia pe care se sprijină toate celelalte ştiinţe din învăţământul medical.

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Băncile comerciale şi funcţiile lor

Termenul de „bancă comercială” a apărut în primele etape de dezvoltare ale activităţii Bancare, cînd băncile sprijineau preponderent comerţul, schimbul de mărfuri şi plăţile. Principalii clienţi ai acestor bănci erau „comercianţii” – de aici se trage şi noţiunea de „bancă comercială”.

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Instituţiile financiar-creditare internaţionale

Instituţiile financiar-creditare internaţionale au fost create şi activează pe baza convenţiilor interstatale. Ele sunt menite să regleze relaţiile economice internaţionale. Ele urmăresc scopurile lor, rezolvă diferite probleme şi activează pe scară globală sau regională.

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Piata monetara si politica monetar-creditara

Politica economică a oricărui stat modern cuprinde mai multe politici, fiecare avînd un rol bine determinat în contribuirea la creşterea economică şi asigurarea bunăstării populaţiei. Alături de aceste politici, cum ar fi politica bugetară, comercială, a preţurilor, financiară şi valutară, o importanţă deosebită îi revine politicii monetare şi de credit, care prin intermediul instrumentelor şi pîrghiilor sale exercită o influenţă deosebită asupra cursului vieţii economice.

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Direcţiile politicii de stabilizare în condiţiile economiei de tranziţie

Bazele teoretice ale politicii de stabilizare în conceptele keynesiste şi monetariste

Etapele ciclurilor economice ce parvin în urma scăderii şi creşterii producţiei necesită realizarea unei politici de stabilizare. Elaborarea ei devine primordială mai cu seamă în condiţiile economiilor de tranziţie caracterizate printr-un mecanism de piaţă insuficient de dezvoltat. Politica de stabilizare depinde în mare măsură de concepţia teoretică adoptată de adepţii diverselor opinii economice, ce expun în mod diferit mecanismul funcţionării economiei de piaţă.

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Caracteristicile principalelor cheltuieli publice

Principalele categorii de cheltuieli publice includ cheltuieli privind: acţiuni social-culturale, asigurările sociale, asigurările sociale pentru sănătate, acţiuni economice şi servicii publice (generale, apărare, siguranţă naţională, ordine publică).

Cheltuieli publice pentru acţiuni social-culturale

In epoca contemporană (după 1950), efectuarea acestor cheltuieli se bazează pe concepţia „statului bunăstării” (welfare state), ale cărui principii sunt:

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Sistemul veniturilor publice

Veniturile publice includ resursele financiare ale administraţiei de stat, ale asigurărilor sociale de stat şi ale instituţiilor publice cu caracter autonom. Dimensiunea şi structura lor depind de un complex de factori, in care se includ:

  • factori economici, concretizaţi in produsul intern brut şi dinamica sa;
  • factori monetari, de tipul masă monetară, credit, dobandă, concretizaţi in preţ şi evoluţia sa;
  • factori sociali, respectiv educaţionali, culturali, de sănătate ş.a.;
  • factori demografici, concretizaţi in numărul şi structura populaţiei şi care determină numărul contribuabilor;
  • factori politici şi militari;
  • factori financiari, care se concretizează in dimensiunea cheltuielilor publice.
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Tipuri de pieţe

Posibilitatea de a controla preţul este influenţată de natura concurenţei existente pe piaţă. Unele organizaţii acţionează pe pieţe extrem de competitive, iar altele deţin controlul pieţei din care fac parte. Intre aceste două extreme, există o multitudine de variaţii ale tipului de concurenţă şi ale puterii de a stabili preţul. Totalitatea organizaţiilor care fabrică şi comercializează acelaşi produs formează o ramură de producţie.

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Doctrine economice

Disciplina universitară DOCTRINE ECONOMICE are ca obiect studierea reflecţiilor cu privire la activitatea economică, respectiv a formării şi evoluţiei gîndirii economice pe fondul dezvoltării economico - sociale, politico - instituţionale şi spirituale, în condiţionare reciprocă cu acestea. Ea prezintă sistematic idei, teorii, doctrine, paradigme, şcoli şi curente de gîndire economică din decursul istoriei, confruntările dintre ele, aşa cum se manifestă acestea în vremea lor, şi influenţele exercitate de ele asupra dezvoltării economico - sociale.

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Marketing

Buyer behaviour

In this lesson, we will introduce you to the process through which the ultimate buyer makes purchase decisions. After you work out this lesson, you should be able to:

  • Identify what stimulates a consumer to consider buying
  • Describe the buyer’s decision making process and the several factors which influence this decision
  • Understand the response of the buyer to the marketing and other stimuli
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Internal Marketing versus External Marketing

Abstract: International marketing orientation requires modern concepts of economic activities in accordance with the requirements and specific foreign markets (national, multinational, global) in order to meet their current and future needs with maximum efficiency. The need for knowledge of international marketing occurs when we have to realize, to sell and promote goods and services to consumers and users in other countries.

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Marketing Environment

In this lesson, we will introduce you to the forces that define marketing’s external environment. After you work out this lesson, you should be able to:

  • Identify, analyze and monitor external forces and assess their potential impacts on the firm’s goods and services
  • Understand how marketers formulate their strategy within the frame of reference provided by the forces in the external environment

In this lesson, we will discuss the following:

Marketing Process

Objectives of Marketing Process

In this lesson, we will introduce you to the activities that makeup the marketing process. After you work out this lesson, you should be able to:

  • Identify the parts of the marketing process
  • Understand the relationships among the parts of the marketing process
  • Explain how the marketing process creates, captures and sustains value for the customer
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Marketing Concepts

Objectives of marketing concepts

In this lesson, we will introduce you to the conceptual ideas that makeup the marketing function of a business. After you work out this lesson, you should be able to:

  • List out the concepts of marketing
  • Understand how these concepts are interconnected
  • Explain how marketing is changing in a connected world
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Introduction to Marketing

In this lesson, we will introduce you to the business function of marketing. After you work out this lesson, you should be able to:

  • Define marketing and the utility (value) it creates for the customer
  • Trace the origin of marketing and explain how it has evolved
  • Describe the elements of a marketing strategy
  • Understand the scope of marketing
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Definition and trends within Purchasing Management

The aim of this chapter is to provide the reader with an introduction to Purchasing Management in order to fully appreciate the book. The chapter presents the book's definition of Purchasing Management as well as briefly presenting the potential benefits with working at a strategic level with purchasing activities for a corporation.

Furthermore trends and historical developments within the area of Purchasing Management will be presented.

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Purchasing Organization

The structure of the purchasing department is especially important in external and internal networks. The organizational model must facilitate activities in different strategic levels as well as cope with changes in external environment. By adjusting formalization and centralization levels, the organization can be positioned to best support the organization.

However, no universal solution exists, as the right structure is highly company specific and dynamic over time. Therefore, this is one of the major challenges that Purchasing Management confronts within business networks.

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Purchasing management and internal collaboration

Strategic purchasing is most often associated with external relations. However, purchasing integration and internal collaboration are the enablers of every corporate strategy. The aim of this chapter is to explain the connections between purchasing and the company's competitive priorities as well as emphasize the need for interdepartmental collaboration.

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Sourcing Strategies of Purchasing Management

Sourcing Strategies of Purchasing Management

Sourcing is the activity of securing external components or services needed within the own internal organization. Companies employ different kinds of sourcing strategies and no one is declared to be the optimum solution. Outsourcing which is the foundation to choice of sourcing strategies also intends to align with a company's core competence focus.

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International Financial Reporting Standards

A reporting entity (which we will call “entity” from here onwards) is either a company or a group of companies, which are all controlled by the same decision maker, i.e. normally the same board of directors. This occurs when the board of directors of a company controls directly or indirectly a number of other companies, by holding directly or indirectly the absolute or relative majority of the voting rights of other companies.

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Analysis and interpretation of the annual report

Statement of changes in equity: its contents and informational aims

The statement of changes in equity shows a detail of the changes of the equity from the beginning to the end of the year. The main reason for the equity to change is, as explained in section 4.3 above, due to the retained profit contribution to the distributable reserves. However, many other events can affect the equity.

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Introduction to Accounting

Accounting Information

You likely have a general concept of what accountants do. They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity. But, you likely do not realize the complexity of accomplishing this task. It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject.

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Information Processing

Accounts, Debits, and Credits

The previous chapter showed how transactions caused financial statement amounts to change. “Before” and “after” examples, etc. was used to develop the illustrations. Imagine if a real business tried to keep up with its affairs this way! Perhaps a giant chalk board could be set up in the accounting department.

As transactions occurred, they would be called in to the department and the chalk board would be updated. Chaos would quickly rule. Even if the business could manage to figure out what its financial statements were supposed to contain, it probably could not systematically describe the transactions that produced those results. Obviously, a system is needed.

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Income Measurement

“Measurement Triggering” Transactions and Events

Economists often refer to income as a measure of “better-offenses.” In other words, economic income represents an increase in the command over goods and services. Such notions of income capture a business’s operating successes, as well as good fortune from holding assets that may increase in value.

The Meaning of “Accounting” Income

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Figure 2.1 depicts Model I. Here, we imagine an economy that produces only consumption goods. To keep Model I as simple as possible we further suppose that the only consumption good is cars. These cars are produced by firms which are staffed by the households and owned by the households.

To put it in the language of economics, the two factors of production are labor and capital, and the households own both of them. There is no role for government or for the rest-of-the-world in Model I, so these sectors are omitted.

The two sectors of this economy are represented by icons in Figure 2.1. Even though Model I is clearly not realistic as a description of an actual economy, it will allow us to see some basic relationships that are present in the most complex economies.

The cars that are produced by the firms flow from the firms to the households in Figure 2.1 and labor services flow from the households to the firms. Let’s suppose that the output of cars is one per worker per year. There are 100 workers, so the output of the firms is 100 cars per year. All 100 cars produced are delivered to the households.

The market for cars sets the price that households pay for a car, and let's suppose that turns out to be $10,000 per car. This implies that the annual consumption expenditure of households in Model I is $1,000,000 (= 100 cars • $10,000), where "•" means multiplication. .

That spending by households is income to the auto firms which distribute it to the factors of production, labor and capital. Suppose that in the labor market the wage has been established at $8,000 per year, so wages paid by the firms to households total $800,000 per year. Notice that firms are receiving more money from car sales than they pay out in wages. The difference is profit, in this case $200,000. The factor incomes that result from the production of autos are therefore $800,000 for labor and $200,000 for capital.

Figure 2.1: Product and Income Flows in Model I

Notice also that dollars flow clockwise in Figure 2.1, representing payments for the goods and services that flow counterclockwise. This illustrates the fact that there are two sides to any economy, the expenditure side and the income side, and they must be equal in dollar terms because every dollar spent on a good or service generates a dollar of income to the factors of production.

The market value of all the goods and services produced by an economy is called the National Product. It is $1,000,000 per year for Model I since that is the total expenditure for the cars that are produced.

The total of all factor incomes is called National Income. Since factor incomes account for all of the market value of the goods produced, it must be that National Income and National Product are equal. In other words, the total income of a society is the value of what it produces. This is a basic equality that holds even in the most complex economies.

Putting the value of what is produced in one column and the factor incomes arising from production in another column, we see the equivalence of these two sides of the Model I economy in the table below.

The left hand column shows that total expenditures in the economy are equal to National Product; the right hand column shows that the incomes of the two factors of production add up to National Income. Comparing the two totals, we see that National Product equals National Income as it always must.

Table 2.1: National Product and Income in Model I

Value of Goods Produced

Factor Income

Consumption goods

$1,000,000

Wages

$800,000

   

Profits

200,000

National Product

$1,000,000

National Income

$1,000,000

 


Exercises 2.2

A. Imagine that the price of cars jumps to $20,000 and the wage to $16,000 per year. Rework the model. What has changed and what has not? Has the income of the society changed?

B. Now suppose that an improvement in production technology makes it possible for factory output to reach 1.2 cars per worker. Has the income of the society changed? What do you imagine would happen to wages? Suppose that the new level of wages is $9,000 per year; show what the flows of goods and incomes look like now.

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