StatusThe thesis was presented on the 6 April, 2012
Approved by NCAA on the 23 May, 2012
Abstract– 0.85 Mb / in romanian
The thesis structure: annotation, introduction, three chapters, conclusions and recommendations, bibliography (175 titles), reflected on 129 pages of basic text, 9 figures, 49 tables and 26 annexes. The results obtained are published in 17 scientific works.
Area of study: accounting.
The researced purpose and objectives of the thesis are based in studying theoretical and methodological basis of accounting tools and reports, used in making economical decisions and their identification and investigation allow the developing and improving of the accounting statements in order to ensure profitability and efficiency of the business.
The novelty and scientific originality of the thesis are reflected by deepening and development of the concept of statements and accounting tools, determination of them, modernization and improvement of the accounting tools, development of particular internal reports, which are helpful in the process of making of economical decisions, harmonization of financial statements, used in decisional process of entities from Republic of Moldova according to the international requirements.
The main scientific problem analyzed in the researching field, contains the identification and evaluation of accounting tools and reports, modernization of the internal accounting reports, the balance sheet formats and the profit and loss statements in accordance with IFRS. The research have showed the advantages of using the accounting tools and reports, above mentioned, in decision making process on the performance of local entities.
The theoretical significance and applicative value of the thesis are defined by synthesis and improvement of accounting tools and reports, helpful in decisional process, according to the needs and demands of users, as well as proposing solutions that allow rationalization of instruments and accounting statements necessary for making decisions in economical optimization of the activity.
The implementation of scientific results: certain recommendations, elaborated in this
thesis, are implemented in accounting practice of the local entities from the light and food