StatusThe thesis was presented on the 9 September, 2019
Approved by NCAA on the 27 September, 2019
Abstract– 1.57 Mb / in romanian
ThesisCZU 631.15 (478)
3.80 Mb /
to the PhD in Economic Sciences thesis "Estimating the results of the operating activity in agricultural enterprises in the Central Region of the Republic of Moldova"
Dombrovschi Ina, Chisinau, 2019 Thesis structure. The doctoral thesis includes: introduction, three chapters, conclusions and recommendations, bibliography with 190 sources, 30 annexes, 38 tables, 9 5 formulas and 24 figures. The results of the investigations on the topic are reflected in 10 scientific papers.
Key words: estimation, financial result, operating activity, profit, rate of return, analysis, economic efficiency, profitability threshold, productivity, variable costs, constant costs.
Field of study: Increasing the economic efficiency of the agrarian sector through the increase of the financial results of the operating activity.
The purpose of the thesis: Studying the theoretical and methodological aspects regarding the estimation of the financial results of the operating activity of the agricultural entities, their analysis and the elaboration of the recommendations to increase the financial results from the basic activity of the agricultural enterprises.
Objectives of the research: studying the concepts of profit, profitability rate, profitability threshold and their role in assessing the financial results of the operational activity; the approach of the methodological aspects regarding the estimation of the financial results of the operational activity in the agricultural enterprises; analysis of the evolution of operational activity results in agricultural enterprises; structural and factorial analysis of financial results in agricultural enterprises; quantifying the factors that influence the profit and rate of profitability of agricultural products; determining the influence of the profitability threshold on the change of the financial results from the operational activity of the agricultural enterprises; economic efficiency analysis for the application of advanced technologies, the use of subsidizing means and their influence on the change of financial results.
The methodology of scientific research was based on the following methods: the dialectical method with its components: analysis, synthesis, induction, deduction, scientific abstraction and methods inherent in economic disciplines: comparison, statistical groups, rate method, recalculation of absolute differences, direct and indirect and methods: chronological series, correlation, and regression.
The novelty and scientific originality of the research consist in: deepening the conceptual framework of the notions of financial results and profitability by systematizing the theoretical visions of different schools and theoretical currents; elaboration of the structural model regarding the connection between the production potential, regulating factors and the formation of the financial results of the operating activity of the agricultural enterprises; specification of the methodology for estimating the financial results of the operating activity of the agricultural enterprises; the argumentation of the quantitative influence of the factors that contribute to the modification of the financial results of the operating activity and the rate of profitability of agricultural products; drafting the forecast of operating profit and net profit per hectare of agricultural land, of the profit in the profile of agricultural products; the elaboration of the minimum amount of profit per hectare of productive surface, of areas of profit elasticity according to the increase of productivity, the identification of the share of the direct and complementary effect in profit obtaining, the economic argumentation of the optimal level of subsidies per hectare of agricultural land, identifying the effects of the implementation of the innovative technologies rehabilitation of irrigation systems.
The important scientific problem solved consists in the scientific and methodological argumentation of the estimation of the financial results from the operational activity taking into account the branch specificity of the agricultural enterprises, which confirmed the opportunity to reduce the operational risk and increase the profit in the agricultural entities, based on the application of the strategies attracting investment and implementing innovative technologies.
The theoretical significance of the thesis consists in the delimitation of the financial results of the operating activity from the perspective of the profitability threshold, which ensures the obtaining of the relevant information regarding the identification of the factors that influence the impact of the direct and complementary effect on the profit, as well as profit elasticity as a result of changes in crop productivity.
The applicative value of the thesis consists in: adjusting the factorial models of the analysis of the financial results to the practical working conditions of the agricultural enterprises; the use of the certain method of estimating financial results from the perspective of the profitability threshold; the use of multifactorial models developed for operating profit forecast, product profit and rate of profitability of agricultural products; the use of the optimal level of subsidies per hectare of agricultural land by AAIP in the process of distributing subsidy funds; valorification of the possibilities of applying the minimum amount of profit in the elaboration of business plans and in the decision-making process of agricultural enterprises.
Implementation of scientific results. The scientific results obtained in the doctor's thesis were implemented in the "Roada Dumbravei" APC in the Criuleni district, "Amorilis Agro" Ltd in Orhei district and Ministry of Agriculture, Regional Development and Environment of the Republic of Moldova.
Under consideration  :