Attestation committee
Accreditation committee
Expert committee
Dispositions, instructions
Normative acts
Nomenclature
Institutions
Scientific councils
Seminars
Theses
Scientific advisers
Scientists
Doctoral students
Postdoctoral students
CNAA logo

 română | русский | english


Guidelines and trends in optimizing the management mechanism of the enterprises' patrimony of the consumer cooperative system of the Republic of Moldova


Author: CHIBERCEA-PAZURATI Natalia
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Year:2019
Scientific adviser: Elena Fuior
doctor, professor, Cooperative Trade University of Moldova
Institution: Cooperative Trade University of Moldova

Status

The thesis was presented on the 1 February, 2019
Approved by NCAA on the 15 March, 2019

Abstract

Adobe PDF document0.97 Mb / in romanian

Thesis

CZU 336.64(478)(043.3)

Adobe PDF document 3.44 Mb / in romanian
141 pages


Keywords

management mechanism, financial evaluation, consumer co-operation, financial diagnosis, cooperative enterprise, cooperative organization, financial plan, etc.

Summary

Structure of the thesis: introduction, three chapters, general conclusions and recommendations, bibliography (143), figures (14), tables (16), formulas (53) and 11 annexes. The research is reflected in 8 scientific publications.

Field of study: economics, finance.

The purpose of the paper: is to develop the theoretical, methodological and practical approaches of managing the patrimony of the consumer cooperation enterprises by evaluating the patrimony potential of the enterprises of this system, as well as the elaboration of recommendations aimed at optimizing the management mechanism of the patrimony of the consumer cooperation enterprises in the Republic of Moldova. To achieve this goal, we will follow the following objectives: Conceptual determination of the operation's peculiarities of the enterprise patrimony management mechanism in the contemporary economy; the research of problems influencing the upward development of the mechanism of managing the patrimony of consumer cooperative entities; the dynamic estimation of the patrimony evolution and the financial state study of the consumption cooperative and of certain units of the given system; the evaluation based on the combination of variables (mathematical modelling) of economic entity's financial health in the consumer cooperative system; the elaboration of recommendations for the improvement and optimisation of the enterprise patrimony's management mechanism of the Republic of Moldova's consumer cooperation system.

The scientific novelty and originality of the work comprises the following elements: development and deepening of the concepts of "management mechanism", "enterprise patrimony" and "management of the cooperative enterprise's patrimony" based on existing researches at the moment; Identification, systematization and argumentation of factors of influence on the mechanism of management of the patrimony potential of the entities of the consumer cooperative system; the argumentation and development of the process of monitoring the financial balance in the entities of consumer cooperation in the republic; elaboration of the mechanism for assessing the patrimony potential of the entities of the consumer cooperative system in the country; identification and application of the econometric instruments in order to determine the financial health of the economic entity of the consumer cooperative system in the republic; elaboration of recommendations for optimizing the management mechanism of the enterprises' patrimony in order to maintain financial stability in the consumer cooperation system, and in particular, the financial balance of the national economy activity in general.

The important scientific problem solved in the thesis consists in the scientific and methodological justification of the process of managing the patrimony of the consumer cooperation entities, in order to determine trends in optimizing this mechanism at the level of the cooperative system in the Republic of Moldova.

The theoretical significance and the applicative value of the thesis lie in: formulating proposals related to the necessity of improving the enterprise's patrimony management mechanism; comparing the evolution of the assets available in accordance with the dynamics of income to determine the effectiveness of the use of existing patrimony; the use of the set of indicators characterising the degree of indebtedness, stability and financial autonomy within the framework of the cooperative system in order to optimise the management mechanism of the enterprise's patrimony; diagnosing economic and financial activity by measuring the performance of the enterprise's activities in order to find solutions for it to become competitive; application of the system of calculating the enterprises' profitability from the consumer cooperation system in order to determine the degree of development of the enterprise in the future.

Implementation of scientific results. Methodological elaborations and practical recommendations related to the optimization of the enterprise's management mechanism were received and implemented by the Central Union of Consumer Cooperatives in the Republic of Moldova "MOLDCOOP" and the Universal Coop territorial unions in the city Anenii Noi city, UCOOP in the Floresti city, URECOOP from the Straseni city. Applying the recommendations and the proposed methodology can be a benchmark for the cooperative and financial system institutions, as well as in completing the university and postgraduate courses at the specialized disciplines.