StatusThe thesis was presented on the 7 September, 2018
Approved by NCAA on the 23 November, 2018
Abstract– 1.30 Mb / in romanian
7.09 Mb /
The thesis includes introduction, three chapters, conclusions and recommendations, the bibliography with 257 sources, 120 basic pages illustrated with 10 tables, 24 figures, 15 annexes. The results of research are published in 17 scientific articles, counting 6,2 c.a. Keywords: cost, cost management, managerial accounting, financial accounting, cost system, activity based cost, information and communication technology, client-oriented software Field of research of thesis: economic sciences The purpose of the thesis: the study of cost management and its improvement directions within the information technology industry enterprises.
The objectives of the research: studying the concept of cost management through evolutionary perspective; studying concepts associated with cost management; studying components of modern cost systems and requirements for cost management systems; studying the ICT syntax, the content of the activities in the sector and the definition of the ICT sector; studying the impact of the ICT sector on the Moldovan economy; studying the structure of operational expenditure in the ICT sector in general and in the IT industry in particular; studying the cost management within ICT enterprises and identifying cost management improvement directions; elaboration of the methodology for implementation of the cost management system and its validation in the clientoriented software activities.
The main scientific problem solved in the field of research: consists in the theoretical and methodological substantiation of the development of the cost management system by improving the cost management in the activities of realizing the client-oriented software by creating a decision support regarding the rational use of the resources and ensuring the competitiveness on the market.
The scientific novelty: the systematization of cost management evolving with an emphasis on service costs; the improving of the concepts of financial accounting, managerial accounting, cost accounting, cost system, cost management; the identifying of cost management system specification in the enterprise management system; the defining of the ICT sector; the identification of cost management features in ICT business; adaptation of the methodology for implementation of the cost system for customized software (client-oriented software).
The theoretical significance of the thesis: contributions toward the improving of concepts: financial accounting, managerial accounting, cost accounting, cost system, cost management, which lead to the presentation of the differences between managerial accounting and cost management; to the clarifications of stages for setting up a cost system within companies; as well as in the definition of the Information and Communication Technology sector.
Applicable value: refers to the providing of methodological support for setting up and improving the cost management system, building on the state of affairs and the future needs of ICT businesses. In addition, the validation of the implementation methodology for cost system in activities of client oriented software development.
The results of the research have been implemented: „Complexica” SRL, „S&T MOLD” SRL, „Uniflux-Line” SA, „Integrit-Sistem” SRL and „Slavans-Grafica” SRL; as well in the academic support of Technical University of Moldova.
Under consideration  :