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CNAA / Theses / 2009 / May /

The economico-financial assessment of investment projects in state preuniversity education


Author: Pintilie Popovici Elena
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Year:2009
Scientific adviser: Tatiana Manole
doctor habilitat, professor, Technical University of Moldova
Institution:
Scientific council:

Status

The thesis was presented on the 15 May, 2009
Approved by NCAA on the 1 October, 2009

Abstract

Adobe PDF document – 0.40 Mb / in romanian

Summary

The doctoral thesis is devoted to the study of quantifiable markers that lie at the basis of providing budget projects through standard cost, naming the budgetary planning method based on the historical costs and the identification of the factors that underlie the building of a budget project based on the standard costs method.

The paper enlarges upon the concept of standard cost by delimiting and defining the its components. Starting from the imperative necessity of improving the markers of allocating the necessary resources in order to optimally assuring the process of preuniversitary education, a compared analysis of the budgetary planning method through both historical and standard cost has been accomplished, proposing a new model of assessing budgetary projects , the standard cost per student.

Within the achieved investigations concrete criteria have been established as to emphasize the markers of investment projects for preuniversity education from the point of view of standard cost. The thesis contains a thorough research of the factors that underlie the building of a budgetary project in the state preuniversity education and ends with elaborating a handbook for computing the budgetary expenses for education. This enables the adjustment of the standard cost method to the real needs of each educational center.

The researches can be used at the level of the educational center, policies of building budgetary projects may be conceived based on the periodic result of the comparative analysis between the historical and the standard costs that have an impact on enhancing the way the budgetary resources are used, increasing the capacity to respond of the decisional factors regarding the efficient management of public funds.

The practical recommendations have a significant value both scientifically and pragmatically and may be used within the strategies of modernizing the preuniversity education promoted by the European standards.