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Production costs’ reduction and competitiveness increase of enterprises from Sugar Industry

Author: Gumeniuc Ina
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Larisa Bugaian
doctor habilitat, professor, Technical University of Moldova
Scientific council:


The thesis was presented on the 1 February, 2008
Approved by NCAA on the 17 April, 2008


Adobe PDF document0.45 Mb / in romanian


CZU 338.45:664.1(043.3)

Adobe PDF document 1.30 Mb / in romanian
166 pages


cost, expenses, cost and expenses classification, competitiveness, cost management, responsibility center, cost center, profit center, cost management base don the responsibility centers, sugar industry, branch “beat- sugar”, “safe-guard” regime


The present dissertation is dedicated to the research regarding production costs’ reduction and competitiveness’s increase in Sugar Industry from the Republic of Moldova. Therefore, the scientific and theoretical basis for the concepts of production costs and cost management were examined, the definition of competitiveness in a market economy was presented and, particularly, the importance of costs’ reduction was pointed out, aiming to increase the competitiveness. Also, the benchmarking of Sugar Industry in the national economy and world Sugar sector was presented, the situation in sugar beat growing sector analyzed, actual economic and financial situation of the sugar factories evaluated and the main tendencies in field presented. Taking into account the thesis’s theme, the dynamics and the structure of production costs was analyzed, the break-even point was calculated, the cost management appreciated. The competitiveness and the competitive position of the companies IM “Sudzucker-Moldova” SA and “Marr Sugar Moldova” SRL were also evaluated.

In the thesis the project of measures for competitiveness’s increase of Moldovan sugar industry at macroeconomic and microeconomic level was proposed taking into account the trends of world sugar industry. The implementation of cost management on the basis of Responsibility Centers was recommended, for which were suggested the following basic stages of implementation: determination of structures, objectives and functions of responsibility centers, budget elaboration and the budgeting criteria, creation of informational systems and controlling, elaborating a book of costs. Efficient measures of material and energetic costs’ reduction were proposed as well through the implementation of performing production technology and technical restructuring, their efficiency being proved by economic calculations.

Theoretical statements and practical recommendations, presented in the dissertation, can be used by sugar factories and will contribute to an appropriate functioning and prosperity of Sugar Industry in the Republic of Moldova.