StatusThe thesis was presented on the 9 February, 2007
Approved by NCAA on the 19 April, 2007
Abstract– 0.47 Mb / in romanian
1.88 Mb /
This paper has the purpose to analyze the existent system of cost management, to study the modern methods of strategical approach of cost management and to propose ways and instruments to be implemented in the enterprises of the processing industry of the Republic of Moldova.
For reaching this target, the paper comprised definitions that form the concept and the methodology of cost management as well the evolution of global system of cost management and its role within the enterprise. The research performed at the enterprises from the processing industry of the Republic of Moldova have disclosed that these are focused on the traditional methods of cost management, thus the necessary strategical target of becoming competitive in a competitive medium has become unreachable.
The conclusions provided a list of strong arguments of the necessity to modify the system of cost management within the enterprises in Moldova. It has been proven that was not intended to diminish the importance of traditional approach of cost management that has been very useful to managers and to managerial efforts in taking decisions till nowadays. The traditional vision can’t go on, if it will not consider the changes in the business environment, that are imposing the modification of approach based on new concepts and new types of thought.
An argument is that the new approach of the management of the enterprise can be realized based on a adequate informational support regarding the costs and the expenses, as the decisional process assumes frequent information to be prepared, provided, interpreted and closely monitored. The necessity of complex collecting methodologies, analysis and budgeting of costs of the enterprises from the processing industry, that would allow the preparation of the necessary information for the strategical managerial process and the taking of appropriate management decisions. The incorporation of the strategical principle in the cost management represents a necessity of the contemporary management system and an urgent challenge.
As a result were determined the principles and the conditions of implementation of a new approach of strategical cost management. These new methods of organization of the cost management system depend on the need of detailing the information and of the strategical purposes of the enterprise. One of them is the organization of the management of the enterprise and of its subdivisions based on the centers of responsibility. This system will allow the managers to hold the appropriate information about the products and the services of the enterprise, about its functions and subdivisions. The implementation of the system will bring a valuable contribution when taking managerial decisions regarding an adequate situation, as well as when assisting the continuous improving process of the enterprises performances.
Another approach is the cost management system based on ABC activities. This system along with the above mentioned opportunities permits to analyze and optimize the managerial functions, the operational and the supporting ones of the enterprise through measuring and rationalizing activities. The cost management ABM enables to take correct decisions during the daily activity, as well as long term decisions based on the financial and non -financial information, assisting the detailed analysis of the activities and of the value chain. In this report was developed the methodology of implementation of cost management system based on activities – ABC. The methods of system implementation depend on the type of enterprise, its specialization and the proposed informational system.
The theoretic approaches and the practical recommendations have been successfully implemented
in enterprises from the processing industry. The new strategic cost management system will create the
decisional data base and the evaluation of the enterprise performance.