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The planning and argumentation of the prices for taxation of the mechanized services in agriculture


Author: Ala Beţivu
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Year:2005
Scientific adviser: Petru Ţurcanu
doctor habilitat, professor, Agrarian State University of Moldova
Institution:
Scientific council:

Status

The thesis was presented on the 11 March, 2005
Approved by NCAA on the 21 April, 2005

Abstract

Adobe PDF document – 0.19 Mb / in romanian

Summary

The doctor’s thesis is dedicated to the theoretical and practical problems of planning of prices, economical efficiency of production, mechanized services, prices analysis, calculation methodology of unitary costs, prices of mechanized services and their reduction reserves in the Mechanized Technological Station. Taking as a basis the study of the fundamental works of economists scientists the author argues the necessity to also the economical activity of the agricultural enterprises at the Mechanized Technological Stations in the market economy, to make the planning process, the price conception, the functions of the price, the mutual relation between the price and business, the necessity of elaboration of a single model of a typical business plan for the Mechanized Technological Stations and perfecting the contracts of taxation of the mechanized services of economical agricultural agents.

The author concretizes the indications of economical efficiency determination of mechanized services and the methods of their calculation, the peculiarities of providing with recourses, the market of mechanized services and the evolutions of machines and tractors park in the agrarian sector.

Further it was studied the experience of the forming of equipment prices and taxation mechanized services abroad.

On the basis of the concrete data the author analyses the prices of the mechanized services imposed to the economical agents from the agrarian sector op the Moldova Republic, proposes some planning methods of necessary in the tractors and combines, studies the providing level with equipment and establishment the optimum date of replacement of old technology with the new one in order to reduce the consumptions, analyses the economical activity of Mechanized Technological Stations.

In the thesis it is proposed the planning and argumentation methods of unitary costs of the mechanized services imposed to the agricultural enterprises on which basis they were planned the unitary standardized costs of the technological operations in the zones of the Moldova Republic.

For simplication of the consumptions planning methods to the mechanized services and union of the work process the economists working at STM propose a single new model of technological form of calculation of an unitary cost. Studying the planning and prices argumentation the author elaborates the concept of the political prices al the mechanized services imposed by the Mechanized Technological Stations to the economical agents of agrarian sector proposing a strategy and some methods of process formation.

So as the prices of the mechanized services imposed to the agricultural economical agents reflect the real economical situation it is proposed their correction to the medium months rate of the inflation. In the thesis by exact calculations is demonstrated the total profit dependence on the volume of the imposed mechanized services and the total consumptions at the STM „Servmecanagro-R”, Soroca district. It is also proposed the method of prices fixation to 1 ha (tillage, harrowing, cultivation, sowing, taking on the harvest) by analyzing the ceiling of profitableness which demonstrates the mechanized services for obtaining the maximum profit. By concrete calculations the author advances arguments for the necessity to observance the principle “consumptions plus” profit on establishing the prices of the mechanized services imposed to the economical agents of the agriculture by the Mechanized Technological Stations.

It is also proposed in the thesis certain reserves of unitary costs reduction and the prices of mechanized services; the perfecting of the fixation method of lese payment of the agricultural machinery, the choice of the types of tractors and agricultural machines depending on the economic efficiency, the establishment of optimum sizes of the Mechanized Technological Stations, increasing of the competence of the tractors and machines park.