StatusThe thesis was presented on the 28 March, 2008
Approved by NCAA on the 19 June, 2008
Abstract– 0.50 Mb / in romanian
ThesisCZU 336.64 (043.2)
1.14 Mb /
The goal and objectives of the PhD thesis are determined by necessity of improvement of the constitution system, repartition and use of current assets, because pace braking conditions make cooperate to find optimal solutions necessary for making a economical increase that would last. Since administration of current assets is an extremely important problem for administration authorities from all over the world and a priority of economists’ analysis from different times, current research may be useful both theoretically and practical.
A special attention, during this study, is accorded to the assets’ administrating system, because it’s elaboration and promotion has to be based on estimation of enterprises’ performance and on an appreciation of its effects and decisions on the volume of current assets. To achieve the goals of this research there were extended and looked into the investigations concerning the concept of current assets, there were identified the opportunities of financing such, there were made administration models and was made an appreciation of utility of current assets, just like their impact on financial results.
Simultaneous, attention is attracted upon economical-financial aspects of administration of current assets, making reference to the possibility of attracting new cooperation members in the activity of cooperative structures, just like the loans from the population tactic. Concerning this idea in this thesis there is proposed a complex system of indicator of function of current assets that includes even the notion of their immobilization. Simultaneous, in this thesis is elaborated a methodology of use of current assets, taking in consideration inflation.
The conclusions and recommendations formulated determine thesis’ practical value; they can be used in the activity of cooperative enterprises in The Republic of Moldova and can contribute to the improvement of efficiency of use of elements of current assets.