Studiul privind situaţia întreprinderilor din sfera alimentaţiei publice din Republica Moldova
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Date
2015
Journal Title
Journal ISSN
Volume Title
Publisher
INCE
Abstract
Alimentaţia publică este o sferă importantă a circulaţiei mărfurilor, având rolul de organizare a producţiei preparatelor culinare şi de desfacere a acestora către populaţie. În Republica Moldova, în special mun. Chişinău, sectorul respectiv a cunoscut şi cunoaşte în continuare o creştere în contextul dezvoltării de ansamblu a activităţii de comerţ. Scopul articolului este de a analiza situaţia întreprinderilor din sfera alimentaţiei publice, de a evidenţia problemele existente în acest sector şi de a veni cu unele recomandări de rigoare. Investigaţiile se bazează pe un sistem de metode de cercetare corelate între ele: metoda statistică, sinteza, deducţia, metode moderne de diagnosticare, cum ar fi: metodele calitative (compararea, gruparea şi descompunerea) şi metodele grafice. Din analiza în dinamică a pieţei alimentaţiei publice, conchidem că majoritatea covărşitoare a agenţilor economici generează pierderi, în timp ce numărul entităţilor se află în creştere permanentă. Acest fenomen ne face să credem că agenţii economici activează „la negru”, ascunzând veniturile şi generand artificial pierderi pentru a se eschiva de la plata impozitului pe profit.
Catering is an important sphere of goods circulation; it has the role to organize foodstuff production and selling it to the public. In the Republic of Moldova, especially in Chisinau, this sector has been meeting an increase on the overall background development of the trading activity. The purpose of this article is to analyze the situation of public catering enterprises, to highlight the existing problems of this sector and to come up with some suggested recommendations. The investigation is based on a system of research methods correlated with each other, such as: qualitative methods (comparison, grouping and decomposition) and graphical methods. The dynamic analysis of the public catering market made us to conclude that the overwhelming majority of the economic agents generates losses, while the number of the entities is growing constantly. This phenomenon makes us think that economic agents work in shadow, by hiding their income and generating artificial losses to avoid paying the corporate income tax.
Catering is an important sphere of goods circulation; it has the role to organize foodstuff production and selling it to the public. In the Republic of Moldova, especially in Chisinau, this sector has been meeting an increase on the overall background development of the trading activity. The purpose of this article is to analyze the situation of public catering enterprises, to highlight the existing problems of this sector and to come up with some suggested recommendations. The investigation is based on a system of research methods correlated with each other, such as: qualitative methods (comparison, grouping and decomposition) and graphical methods. The dynamic analysis of the public catering market made us to conclude that the overwhelming majority of the economic agents generates losses, while the number of the entities is growing constantly. This phenomenon makes us think that economic agents work in shadow, by hiding their income and generating artificial losses to avoid paying the corporate income tax.
Description
Abstract în lb. rom., engl. Bibliogr.: p. 15 (2 titl.). JEL Classification: E25; M00; M11; M29; L66.
Keywords
alimentatie publica, restaurante, baruri, cantine, activitate economico-financiara, venituri, profit, pierderi, Republica Moldova, public catering, restaurants, bars, canteens, economic-financial activity, income, profit, losses, Republic of Moldova
Citation
PERCIUN, Rodica, STRATAN, Alexandru, AFTENI, Laura. Studiul privind situaţia întreprinderilor din sfera alimentaţiei publice din Republica Moldova. In: Analele Institutului Naţional de Cercetări Economice. 2015, nr. 1, pp. 8-15. ISSN 1857-3630; ISBN 978-9975-4326-6-5