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Improving the financial mechanism in the cooperatives and consumer enterprises from Moldova

Author: Sanduţa Tatiana
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Scientific adviser: Victoria Ganea
doctor habilitat, professor, National Institute For Economic Research
Institution: Cooperative Trade University of Moldova


The thesis was presented on the 2 September, 2016
Approved by NCAA on the 6 October, 2016


Adobe PDF document1.02 Mb / in romanian


CZU 336.64:334.73(043.3)

Adobe PDF document 3.82 Mb / in romanian
183 pages


financial mechanism, financial evaluation, consumer cooperation, facility management, budgeting, financial control system, credit cooperatives.


The purpose consists of developing theoretical and methodological faundation and applicative of financial mechanism,its usefulness for enterprises in the system of consumer cooperatives by optimizing the economic and financial situation from Republic of Moldova of those entities.

Thesis objectives: of the instruments and levers of the financial mechanism, used to organize the profitable activities and the management of companies; identifying factors, obstacles and prospects for expansion of economic and financial activity of the units in the system of consumer cooperatives through the use of financial diagnosis; evaluating opportunities for the application ofbudgeting activitiesof the consumer cooperativesentities, as a tool of the financial mechanism; formulating directions of improvement and ways to increasethe effectiveness of the financial mechanism from the system of consumer cooperatives, etc.

Scientific novelty and originality of the work include: establishing methods of financial efficiency of useas part of the financial mechanismand financial results registered by the cooperative enterprises; argumentation application of the budgeting mechanism with in the cooperatives, through budgets and planning strategies; development and implementation of the econometric model concerning forecasting results of the economic and financial activity, at the level of consumption cooperation system under the influence of exogenous factors determined at the micro and macroeconomic level; elucidation and argumentation of the model of algorithmic analysis of the investment strategies that can be implemented with in the system of consumer cooperatives, etc.

The important scientific rezolved problem in the thesis, consists in improving the financial mechanism in enterprises of consumer cooperatives system based on the application algorithmic model of the analysis of investment strategies, budgetaryand development of credit cooperativesas a possibility of optimizing the financial mechanism.

The theoretic and practical signification of the thesisresides in identification of optimal opportunities of financial mechanism perfecting within companies in consumer cooperatives system at the actual stage; implementation of methods of strategic planning and budgeting activitieswithin entities of the consumer cooperatives;the use of econometric modelfor evaluating the effectiveness and forecasting the activity of entitieswithin the system of consumer cooperatives; application of the system of budgetary control at all levels of the cooperative systemin all fields of the activity,across all segments appearance of costs and expenses, etc.

The implementation of the scientific results.The results of research,c onclusions and recommendations specified in the paperwere received and implemented byThe District Union of Consumer Cooperatives Urecoop from the town. Straseni, Consumer Cooperative from Peresecina, SC ORTRALEX VM SRL and SC PARTENER COM SERVICE SRL, etc., as well as in the teaching activities at the Cooperative Commercial University of Moldovabeing confirmed by implementing acts.