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CNAA / Theses / 2015 / May /

The peculiarities of accounting and management control in the furniture manufacturing enterprises

Author: Bajan Maia
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Eudochia Bajerean
doctor, associate professor (docent), Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 22 May, 2015
Approved by NCAA on the 7 July, 2015


Adobe PDF document0.69 Mb / in romanian


CZU 657.15:334.72.684(478)(043) 657.6:334.72.684(478)(043)

Adobe PDF document 3.17 Mb / in romanian
210 pages


management accounting, management control, responsibility centers, standard cost, budget, budget system, budgetary control, management reports, decision making process, performance


Thesis structure: annotation, introduction, three chapters, conclusions and recommendations, bibliography (198 titles), 150 basic text pages, 45 tables, 21 figures and 26 annexes. Research results are published in 19 scientific papers.

Field of study: management accounting and management control.

Purpose and objectives of the research is to examine and present the conceptual delimitations and the theoretical and methodological foundations of accounting and management control within the entities from furniture manufacturing branch in terms of technological peculiarities of production process, by identifying the existing drawbacks in the field, and the directions of their improvement dictated by national and international strategies and standards in the field.

Scientific novelty and originality of obtained results are reflected through deepening and development of theoretical and scientific concepts of accounting and management control through the empirical study of specialized literature; the need to organize the accounting management on responsibility centers taking into account the peculiarities of production technology within the furniture manufacturing entities and recommending an unique coding system; application of optimal methods for assessing the production in progress for the furniture manufacturing entities; application of standard-cost method, and analyzing the deviations for a performing control and decisions making process; improving management control by using a specific budget system for the furniture manufacturing entities, in order to modernize the measurement tools of business performances; elaboration of an advanced system of management reporting that will provide performance measurement on responsibility centers.

The important scientific problem solved in the investigated field consists in elaborating an accounting and management control system at the furniture manufacturing entities based on responsibility centers; application of standard cost method, which allows the evidence of standard production costs, finding the deviations, their analysis and making decision regarding it. Another aspect of the settled problem is the development and implementation of management control in furniture manufacturing entities by using the system of budgeting costs, elaboration of the Regulation on budgeting model, application of new forms of management reports to branch specific data. The proposed recommendations will contribute to the modernization of accounting and management control turning it into a vital and indispensable tool for measuring the performance of furniture manufacturing entities.

Theoretical significance and applicative value of the thesis reflects the elaboration of the theoretical and practical recommendations regarding the improving of accounting and management control within the furniture manufacturing enterprises, in accordance with the requirements of globalization and advanced international practices. Implementation of the scientific results: the results of the research were applied and accepted for implementation in accounting practice of some autochthonous enterprises that produce furniture as well as in educational process of some economic profile institutions.