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Reflections on the insolvency of enterprises of the cooperative consumer system and perfecting of the mechanism of financial administration of these

Author: Zugrav Inga
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Scientific adviser: Elena Fuior
doctor, professor, Cooperative Trade University of Moldova


The thesis was presented on the 19 March, 2009
Approved by NCAA on the 18 June, 2009


Adobe PDF document0.35 Mb / in romanian


CZU 336.64(043.3)

Adobe PDF document 1.09 Mb / in romanian
183 pages


memorandum – agreement, analysis – diagnosis, financial improving, the coefficient of the correlation between own and borrowed sources, consumer cooperatives, financial diagnostic, diagnosis of bankruptcy, failed in business, bankruptcy, the administration of the financial activity in conditions of insolvency, administration of risk, incapacity of payment, uncertainty, insolvency, cooperative enterprise, state cooperator, model of insurance a stable economic growth, model to overcome the critical condition, moratorium, financial plan of rehabilitation, procedure of bankru


The aim research consists in the evaluation of the economic and financial situation of enterprises undertook from the cooperative consumer system from Republic of Moldova below the appearance of ensuring stability their operation, as well as in the elaboration measures what hold on to the perfecting of the mechanism of financial administration of these.

From these considerations, is enforced the must elaboration and of a implementation some forms and methods of administrations, carries burn assure an economic growth of enterprises from the cooperative consumer system from Republic of Moldova and satisfies completely as much the musts limbs cooperators, quotients and on one of rural population.

In this context, for the avoiding and preventive detection of the situations of insolvability, are necessary to define and establish conditions that can generate this state and the stipulate on what ways shall permit the removal state of crisis and will entail ensuring sustainable economic growth.

A special attention under study is given to the formulation of the definition of insolvability, as part of the financial management of the cooperative enterprises, identification of the factors, of the obstacles and prospects for expansion of economic and financial activity of units from the cooperative consumer system.

To achieve of research objectives and tasks proposed, was assessed prefaliment state of enterprises from the cooperative consumer system by using the mechanism of financial diagnosis and proposed a number of methods of diagnosis of insolvency and eventual bankruptcy, the related cooperative enterprises from Moldova.

Concomitantly, in thesis, are developed the directions for implementation of the stabilization program of insolvent enterprises. In the context of these ideas, in thesis is suggested toward implementation the model of insurance a stable economic growth in order to maintain financial balance of enterprises from cooperative consumer system from Republic of Moldova.

The conclusions and the recommendations formulated have a methodological and applied character, determines the value practice of the thesis, can be used in the activity of the enterprises from cooperative consumer system from Republic of Moldova, will contribute to the opportune management of them and will minimize the risk of insolvency.