Browsing by Author "Tirlea, Mariana Rodica"

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Actual trends of wine sector in the world and EU
(INCE, 2018) Iatisin, Tatiana; Tirlea, Mariana Rodica; Kozak, Iurie
The paper presents the results of the research on the analysis of the current trends of the wine sector in the EU and worldwide, in particular, the evolution of the vine areas, production of grapes with an emphasis on the period of 2000-2015. The study is based on the analysis of statistical data and reports of international organizations. The results show that the global area cultivated with vines has diminished due to the decrease of vine areas in Europe; China has confirmed its position as the country with the second largest vine area; grape production at the world level has met a positive trend, despite the reduction of vineyard areas.
Alternative de finanțare a microîntreprinderilor. (Partea I-a)
(INCE, 2018) Tirlea, Mariana Rodica; Perciun, Rodica
In order to achieve the goals for which an micro-enterprise has been set up, it needs financial resources. Financial resources are used to meet the enterprise's overall needs in order to achieve its strategic objectives. Micro-enterprises are in a continuous search for funding resources to acquire fixed and current assets that result in an increase in equity. Of course, alternatives for purchasing and financing enterprises depend on the stage of development in which they are positioned and their interests at a certain stage of their development. Financial resources influence the capital of the enterprise differently, depending on their sources of origin, size and structure. Our research, which resulted in a large study of 200 micro-enterprises, has both, theoretical and practical aspects, being carried out in two parts: the first part entitled "Financing alternatives for micro-enterprises" and the second part: "Practical aspects of financing of micro-enterprises".
Aspecte practice privind determinarea fluxului de numerar pe activităţile firmei
(INCE, 2017) Tirlea, Mariana Rodica; Birca, Iulita
În practică, la baza determinării şi elaborării fluxului de numerar stau, pe de o parte, previziunile incluse în celelalte bugete ale întreprinderii, respectiv: informaţiile conţinute în bugetul activităţii generale, bugetul de investiţii, bugetul producţiei, bugetul contului de profit şi pierdere, bugetul vânzărilor, bugetul de aprovizionare, bugetul veniturilor şi al cheltuielilor, bugetul de investiţii, bugetul administratiei, bugetul de reclamă, cât şi informaţiile reale ale întreprinderii în baza situaţiei patrimoniale existente, pe care ni le oferă rezultatele finale cuprinse în bilanţul contabil şi contul de profit şi pierdere din anii anteriori ai întreprinderii. Este indicat ca elaborarea fluxului de numerar să urmărească obţinerea unui rezultat pozitiv, respectiv obţnerea de profit având în vedere interdependenţele, intercondiţionările şi influenţele cu celelalte bugete ale întreprinderii. Din acestă perspectivă, prezentăm un model de fluxuri de numerar elaborat la o întreprndere.
Aspecte privind strategia actuala de dezvoltare a proiectului „Gradina de trandafiri a Iulitei”
(INCE, 2020) Tirlea, Mariana Rodica; Birca, Iulita
Cercetarea noastra a avut ȋn vedere gasirea unei soluții concrete de finanțare a unui proiect de investiții care reprezinta o componenta și o etapa strategica a proiectului de baza intitulat „Gradina de trandafiri a Iulitei”, orientat sa raspunda obiectivului general al entitatii, acela de maximizare a profitului și valorii acesteia. Fundamentarea deciziei financiare de investiție a avut la baza calculul rentabilitații financiare la nivel de proiect și la nivel de entitate economica. Riscul de investiție aparține viitorului, ca urmare decizia de investiție s-a luat ținȃnd cont de raportul dintre rata profitului predictibil generat de investitie si gradul ei de risc. Riscul investiției crește cu cat gradul de indatorare al entutații este mai mare. Riscul investiției devine o componenta a riscului entitații. Prin noul proiect se urmarește sa protejam proiectul și entitatea economica ȋmpotriva riscurilor, sa dezvoltam afacerea existenta ȋn condițiile statutare ale entitații economice, sa marim cota de piața, sa diversificam produsele, sa marim avantajul fața de concurența; prețurile sa fie comparabile ȋn condiții superioare de calitate a produselor și de marketing adecvat.
Conceptual aspects and the most used practices in obtaining the reliability of entity value estimation
(Complexul Editorial al INCE, 2021) Birca, Iulita; Tirlea, Mariana Rodica; Ganea, Victoria; Buzu, Olga
Estimating the entity value is topical and of particular interest to managers and business owners, who in turn hope that through the evaluation they will obtain parallel and new possibilities for the business remediation. In this context, managers seek the support of qualified assessors, who will conduct a thorough analysis of the entity's state at a given date, will apply the most effective evaluation methods. In this paper we proposed to investigate and analyze the theoretical aspects of the entity value estimation (EVE), rendered in the opinion of the well-informed researchers and in the light of the evaluation standards. As a result, we note that the criteria of evaluations have been supplemented with the following criterion: by type of activity of the economic entity. We estimate the evaluation methods in order to identify the most accepted and effective method for this important process to the entity. For the practical aspect of the investigation, we focused on the method of comparison in the market valuation of the enterprise, in order to establish the statistical indicators consisting of the calculation of the median and the arithmetic mean. Based on the calculations made in the practical part, we have found that an economic entity can change its own value, in particular, by the way its values are profitable. In estimating the value of the entity, a decision-making function is attributed to the rests with the assessor, in particular with regard to the methods selected and applied professionally by the entity, in compliance with professional valuation standards and current regulations, as the fair estimation of the entity's value leads to a secure future and a guaranteed success.
Creditul bancar – sursa de cofinanțare pentru proiectul „Gradina de trandafiri a Iulitei”
(INCE, 2022) Tirlea, Mariana Rodica; Birca, Iulita
Realizarea unei noi componente aferente proiectului de investiții „Gradina de trandafiri a Iulitei”și pentru dezvoltarea ȋntreprinderii presupune analiza eficientei economice a acesteia, concretizata ȋn compararea caracteristicilor acesteia cu cele ale altor capacitati existente, pentru a pune ȋn valoare existența unor elemente suplimentare relevante, materializate in costuri si niveluri ridicate ale performantelor economice, tehnologice și tehnice. O astfel de analiza presupune evaluarea completa a avantajelor si dezavantajelor noului obiectiv, gradul sau de eficienta și de reflectare a soluției optime pentru imbunatatirea conditiilor ȋntreprinderii, cȃt si de recuperare a fondurilor consumate. Din aceasta perspectiva, decizia de creditare ȋn vederea realizarii unei componente investitionale presupune existența cȃtorva variante de cerediatre, din care sa avem posibilitatea de a o alege varianata care prezinta cheltuielile cele mai reduse. Ȋntr-o astfel de situatie apare, ȋntr-o prima etapa, necesitatea gasirii acestor variante de creditare, urmata apoi de construirea la nivelul fiecarei variante de scenarii care sa aiba la baza calcule, analize economice bazate pe metode adecvate, comparații care sa ne permita identificarea unei variante care sa ne conduca la alegerea soluției optime care sa raspunda cerinței: cu eforturi minime sa se obtina efecte maxime.
Dezvoltarea micilor fermieri prin finanţări europene. Proiectul „Grădina de trandafiri a Iulitei”
(INCE, 2018) Tirlea, Mariana Rodica; Birca, Iulita
The development of small farmers through European funding is based on the investment decision, which is based on the real appreciation and dimensioning of assets. The problem of any farmer is the one of the cost of capital that concerns the co-financing part of his / her project. This problem is essential for every farmer, because European funding also involves the farmer's monetary contribution. The farmer's financial contribution to the project is called co-financing. Capital sources are different and terms are random. For a farmer, the source of funding is either equity or borrowed capital. Essential to the small farmer is the source of capital acquisition and how to optimize them over time, both in terms of volume, structure and efficient use of capital. As a result, it is relevant to determine an optimal financial structure that takes into account the degree of risk of indebtedness, profitability and the effect of borrowing on the cost of the farmer's capital.
International reserves management in the Republic of Moldova
(INCE, 2017) Iordachi, Victoria; Tirlea, Mariana Rodica; Petrova, Tatiana
The actuality of the given research is determined by the importance of establishing the adequate volume of international reserves held by the Central Bank. The main purpose of the article is investigation of new methods of calculating the adequate level of international reserves for emerging economies, proposed by the IMF and those existing in international practice. The main research methods were systemic analysis and logic synthesis. The main result obtained in this article, as a result of the research, is proposing a special approach in applying the IMF methodology in the Republic of Moldova, considering the dependence of the economy on the export of labor. The conducted calculations show a significant decrease in the level of international reserves of NBM over the past two years and their approach to the critical value. To overcome internal imbalances, the international reserves management should suppose the accumulation of a higher volume than the average, which would partly compensate the shortcomings in implementing reforms of transforming the economy of the Republic of Moldova, improving their efficiency and quality of domestic policy.
The issue of interest rates on foreign currency loans. A case study
(2015) Tirlea, Mariana Rodica; Perciun, Rodica
The legal framework for establishing the interest for bank loans represents the bank lending contracts under which there are mentioned the contracting parties, the loan value, credit price, the rates term of payment of the contracted loan. The price of short-term bank loans and long term is represented by interest, taxes and bank fees. The amount of interest and bank charges is directly proportional to the risk of the relevant customer respectively the borrower, the size of the bank credit, the interest rates and the maturity term of bank credit. The calculation manner of interest, fees and bank charges needs to be clarified by the banking credit agreement. Practice has proven that through amendments to banking contracts or even unilaterally, the bank adjusts the interest or bank charges, fact which leads to unfair terms in contracts bank lending.
Omagiu jubiliar la 50 ani de existență a Bibliotecii Republicane Tehnico-Științifice (BRTȘ).
(INCE, 2020) Tirlea, Mariana Rodica
Practical Considerations Regarding the Treasury Budget of the Enterprise
(2015) Tirlea, Mariana Rodica; Timus, Angela
The treasury budget belongs to the category of the company's synthesis budgets and it represents a tool for financial planning in the financial management system of cash and the financial control that illustrates the inflows and outflows. According to the legal regulations, the treasury budget of the enterprise is a compulsory budget that must be periodically drawn, respectively at financial year level, quarters, decades, semi decade, days, which reflects the accumulation and decrease of cash. Treasury budget is a management tool for forecasting. Cash management efficiency entails increasing of the receivables speed, performing payments at maturity date, in consequence the synchronization of cash flows.
Practical considerations regarding the treasury budget of the enterprise
(2017) Tirlea, Mariana Rodica; Timus, Angela
The treasury budget belongs to the category of the company's synthesis budgets and it represents a tool for financial planning in the financial management system of cash and the financial control that illustrates the inflows and outflows. According to the legal regulations, the treasury budget of the enterprise is a compulsory budget that must be periodically drawn, respectively at financial year level, quarters, decades, semi decade, days, which reflects the accumulation and decrease of cash. Treasury budget is a management tool for forecasting. Cash management efficiency entails increasing of the receivables speed, performing payments at maturity date, in consequence the synchronization of cash flows.
Proiectul „Grădina de trandafiri a Iulitei”. Aspecte manageriale ṣi condiţii legislative actuale
(INCE, 2019) Tirlea, Mariana Rodica; Birca, Iulita
Primăvara dă foc naturii cu trandafiri, afirma Victor Hugo. Viaţa este un trandafir, fiecare petală este o iluzie şi fiecare spin e o realitate, spunea Alfred de Musset. În viziunea lui Antoine de Saint-Exupery: Omul cultivă o mie de trandafiri fără să găsească lucrul pe care îl caută, când de fapt l-ar putea găsi într-un singur trandafir. Din perspectiva lui Oscar Wilde: Un trandafir roşu nu este egoist doar pentru că vrea să fie el trandafir roşu. Ar fi egoist dacă ar dori ca toate florile din grădină să fie roşii şi toate să fie trandafiri. Nu parfuma trandafirul înmiresmat, afirma Pitagora. Ca urmare, trandafirul are semnificaţii multiple. Proiectul intitulat „Grădina de trandafiri a Iulitei” urmăreṣte realizarea producṭiei de trandafiri în mediu rural, având ca obiectiv fundamental creşterea cifrei de afaceri prin îmbunătăţirea poziţiei pe piaţă ṣi cucerirea poziţiei de leader pe piaţă prin relaţia calitate-preţ prin prelucrarea ṣi procesarea florilor, bazat pe cunoaṣterea cadrului legal naţional armonizat cu legislaṭia europeană în vigoare ṣi managementul agricol.
Specificul impozitării microîntreprinderilor
(INCE, 2018) Tirlea, Mariana Rodica; Birca, Iulita
The tax on micro enterprises' incomes is a mandatory tax for Romanian legal persons, which, according to the legislation in force, fall into the category of micro-enterprises. Income tax for micro-enterprises is a sum of money, due to the state budget by micro-enterprises, being a definitive, mandatory and non-refundable contribution. This contribution shall be determined according to the legislation in force for legal persons who, under the conditions stipulated by the law, realize incomes as a result of the activities carried out and related to the conditions of the Article 48 of the Tax Code for compliance with the income level conditions. The tax on micro enterprises' incomes falls under the direct tax category and is paid to the state budget at the time stipulated by law.
Tipologia, importanţa şi tehnica elaborării bugetelor
(IEFS, 2011) Tirlea, Mariana Rodica
În condiţiile economiei de piaţă şi a competitivităţii, deciziile de management pot fi adoptate numai pe baza unui element esenţial al său şi anume eficienţa managementului.Eficienţa, constituie o proprietate specifică oricărei activităţi.Ca urmare, în contextul actual ale crizelor provocate de reducerea în volum a resurselor de energie, materii prime, se impune necesitatea utilizării conceptului de eficienţă în justificarea oricărei decizii de management, mai ales de justificarea necesităţilor practice. Pornind de la clasica definiţie a bugetului, potrivit căreia bugetul reprezintă un instrument de planificare şi control, apreciem utilitatea acestuia pe fondul necesităţii de a identifica o serie de soluţii impuse de diferitele probleme apărute în activitatea practică.Ca urmare, bugetul este o expresie cantitativă a unui plan de acţiuni.
Use of presumptive taxation in facilitating small business tax compliance
(INCE, 2016) Iordachi, Victoria; Tirlea, Mariana Rodica
The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives. In many developing and transition countries, micro and small enterprises are the most rapidly growing business segment. Tax compliance attitude within this sector varies significantly because high conformation costs and difficult formalization procedures can determine many small enterprises to operate in the informal economy. Thus tax regulation of small enterprises is crucial in the process of small entrepreneurs fiscal education and tax simplification of SMEs in many countries becomes one of the most efficient instruments. The main research methods were systemic analysis and logic synthesis. The main results obtained in article, as a result of research, are identification, analysis and systematization of foreign countries’ practices in implementing presumptive tax design and elaboration of some recommendations on fiscal simplicity.