Browsing by Author "Todorici, Liudmila"
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Item К вопросу сравнительной оценки финансовых показателей деятельности предприятий в динамике(INCE, 2022) Parmacli, Dmitrii; Todorici, LiudmilaОтмечается, что сравнительная оценка финансовых показателей деятельности предприятий в динамике осуществляется различными методами, и выбор среди них наиболее оптимального варианта не всегда представляется очевидным. Особую сложность представляет проведение сравнительного анализа сельскохозяйственных предприятий осуществляющих свою деятельность в зонах неустойчивого земледелия. Подчеркивается, что к основным финансовым результатам деятельности предприятия относятся: доходы от продаж (продукции, товаров услуг), валовая прибыль (прибыль от реализации продукции), прибыль до налогообложения и чистая прибыль. В зависимости от отраслевой принадлежности субъектов хозяйствования годовые показатели могут значительно разниться, изменяясь от высокой рентабельности до убыточных значений в последующем году. В связи с этим актуальными являются поиск новых подходов по совершенствованию методик оценки деятельности предприятий в динамике, позволяющих выявить характер тенденции, «скорости» роста или падения, устойчивости или стабильности показателей и других характеристик исследуемых субъектов хозяйствования. Исследование проведено на примерах трех сельскохозяйственных предприятий АТО Гагаузия по результатам деятельности за 2016-2020 годы.Item Методические особенности анализа динамики производства подсолнечника(INCE, 2023) Parmacli, Dmitrii; Dudoglo, Tatiana; Todorici, LiudmilaIt is emphasized that sunflower production in the ATU Gagauzia of the Republic of Moldova is the most promising industry. In terms of sown area, this crop is second only to winter wheat. The purpose of the study is to propose a methodology for assessing the state of the dynamics of sunflower production, confirming its features on specific examples from practice. In the course of the study, economic-statistical and graphical methods were used. The gross sunflower harvest in the autonomy increased from 15,076 tons in 2000 to 87,986 tons in 2021, or more than 5.8 times. As the trend equation for the study period shows, on average per year, the yield of seeds per hectare of crops increased by 0.518 c/ha and reached 24.6 c/ha by 2021. The gross harvest of sunflower increased annually by 2704 tons and amounted to 35.7 thousand tons by the end of the period. Calculations show that the yield variation coefficient reached 29.4%, and the gross harvest is even higher - 47.5%. This means that crop cultivation is concentrated in areas of unstable agriculture. In view of the high profitability, only in 2007 the yield of sunflower seeds per hectare of sowing falls below the critical level and approximately one year out of 5-6 reaches a favorable value. The methodology is presented and the forecast values for 2022 of yield and gross harvest are calculated. It is noted that the presented methodology for analyzing the dynamics of sunflower production indicators is quite simple to use and therefore can be successfully used both for educational purposes and by practitioners.Item О циклическом характере производства продукции растениеводства(INCE, 2014) Parmacli, Dmitrii; Dudoglo, Tatiana; Todorici, Liudmila; Ianioglo, AlinaThe article demonstrates the influence of climatic conditions on the results of the plant crop production in the Republic of Moldova and presents the dynamics of the cereal crop yields in the country in 1995-2012 which reflects low stability of cultivated crop productivity. The work presents a yield analysis for major types of crops - wheat, corn, sunflower - in the period of 1960-2012 and, based on the average annual metrics identifies the four phases of the economic cycle: recovery, prosperity, recession, and depression. Finally, the article provides a forecast of crop yield dynamics for the forthcoming years.Item Оценка деловой активности предприятия(INCE, 2022) Parmacli, Dmitrii; Todorici, LiudmilaIt is emphasized that it is necessary to evaluate the dynamics of the main indicators of the company's activity by comparing the rates of their change. The optimal ratio is one in which the rate of change in balance sheet profit is ahead of the rate of change in sales volume, the latter is higher than the rate of change in the balance sheet currency. It is noted that this principle in world practice is called the "golden rule of the enterprise economy", the observance of which means that the economic potential of the enterprise increases compared to the previous period. Compliance with this rule in practice is shown on the example of the agricultural sector. The study was conducted on the example of performance indicators of a particular enterprise in the Chadyr-Lungsky district for 2012-2021. Calculations are presented to determine the chain values of the growth rate of profit before tax, sales volumes and balance sheet currency for the study period, as well as for the last 5 years (2017-2021), which made it possible to state that at this enterprise both on average for 10 years and and over the past 5 years, the "golden rule of business economics" has been respected. The obtained values of the calculations are clearly presented in the graphs. The purpose of the study is to show the availability and simplicity of the methodology for assessing the business activity of an enterprise, as well as the need for the widespread use of charts in economic research. The article used the economic-statistical method, as well as the methods of comparative analysis and the graphical method. They made it possible to fully achieve the goal of the study. The article used the economic-statistical method, as well as the methods of comparative analysis and the graphical method. They made it possible to fully achieve the goal of the study. It is noted that agricultural enterprises located even in areas of unstable agriculture, competently using the main means of production - land can provide high business activity, which is confirmed by the observance of the "golden rule of the enterprise economy".Item Примеры оценки типов воспроизводства сельскохозяйственной продукции в АТО Гагаузия(INCE, 2023) Parmacli, Dmitrii; Dudoglo, Tatiana; Todorici, LiudmilaThe production of fruits and grapes are traditional branches of agricultural production for ATU Gagauzia. That is why it is important to investigate the type of reproduction of the products of these crops. A characteristic feature of the reproduction of products in agriculture is that weather and climatic conditions have a direct impact on the results of the production activities of the enterprise and its efficiency. In crop production, an important condition for ensuring high production efficiency is to obtain high yields of products, i.e. fuller use of the potential of land productivity and the biological potential of plants. However, the indicators of output per unit area do not directly characterize the state of the level of management on earth. Quite in demand, both in theoretical and practical aspects, is the development of a methodology for assessing the economic independence of commodity producers capable of both simple and extended reproduction, and which would be available for practical use by specialists of agricultural enterprises and at the same time would reflect modern approaches to assessing the effectiveness of the level land management.Item Прямой и сопутствующий эффекта роста объемов товарной продукции: какой больше?(Complexul Editorial al INCE, 2019) Parmacli, Dmitrii; Todorici, Liudmila; Dudoglo, Tatiana; Ianioglo, AlinaЦель исследования – обосновать и показать на конкретных примерах методику расчетов прямого и сопутствующего эффекта прироста объемов реализованной продукции. Проведенные исследования показали, что эффективность внедрения инновационных разработок на предприятиях, направленных на повышение объемов товарной продукции, зависят не только от размеров прироста объемов реализации, снижения их себестоимости и росте цен, но и от исходного состояния производства, выраженного в соотношении постоянных и переменных затрат и сложившегося уровня рентабельности продукции. Превышение эффекта вызванного снижением себестоимости продукции над эффектом роста объемов реализованного товара, обеспечивает та инновационная разработка, которая при прочих условиях внедряется на предприятиях, имеющих более высокие показатели доли постоянных затрат, а рентабельность продукции ниже.