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Reducerea costurilor şi sporirea competitivităţii producţiei la întreprinderile industriei de tutun

Author: Deliu Angela
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Ion Sârbu
doctor habilitat, professor, Academy of Economic Studies of Moldova
Scientific council:


The thesis was presented on the 24 November, 2008
Approved by NCAA on the 22 January, 2009


Adobe PDF document0.48 Mb / in romanian


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199 pages


cost, expenses, cost and expenses classification, economical resource, competitiveness, management, cost management, responsibility center, cost center, tobacco industry, market economy, price, economic efficiency, economic activity.


The present dissertation is aimed at finding ways to reduce cost and increase the competitiveness of the tobacco industry of the Republic of Moldova. To this end, in the work was reviewed scientific and theoretical basis of production costs, methods calculation cost, ways to reduce, the importance recognition, determination the level of expenditure and production costs, and theirs reduction to enterprises in market conditions.

In the work also presented an analysis of the tobacco industry, analyzed the agricultural sector growth tobacco, also presented assessment the current financial and economic activities of enterprises industrial processing of tobacco and are the main directions of development of the industry. On the basis of dissertation topics, examined the dynamics and structure of production costs.

In the dissertation proposed measures at the macroeconomic and microeconomic levels to reduce prime costs and enhance competitiveness of Moldovan tobacco industry. Was recommended the introduction of cost management on the basis of cost centers, to which proposed introduction of the following phases: definition of organizational structure, identification of centers of responsibility, definition budgets and criterias budgeting, the establishment of information systems.

Was also suggested effective interventions to reduce costs and increase outcomes through motivate managers top-level and using of mathematic model to analyze the prime cost, which will allow study and assess the impact of various factors on the cost of production. The theoretical aspects and the practical recommendations presented in the thesis can be used by enterprises industrial processing of tobacco and they will contribute to efficient and focused operation, and prosperity of the tobacco industry Republic Moldova.