https://irek.ase.md:443/xmlui/handle/123456789/30 Sat, 04 Apr 2026 07:24:23 GMT 2026-04-04T07:24:23Z https://irek.ase.md:443/xmlui/handle/123456789/4812 Contextul general al veniturilor din vânzări în entitățile agricole din Republica Moldova: cazul S.R.L. „Grioniver-Agro” Dombrovschi, Ina Activitatea economică a entităților agricole este puternic influențată de nivelul și structura veniturilor obținute, acestea reprezentând un indicator esențial al performanței financiare. Având în vedere specificul variabil al sectorului agricol, analiza veniturilor din vânzări constituie un instrument important pentru evaluarea eficienței activităților economice. În acest context, studiul de față examinează situația generală a veniturilor în cadrul entității agricole S.R.L. „Grioniver-Agro” din Republica Moldova. A fost studiat caracterul evolutiv al veniturilor din vânzări, în ultimii cinci ani, precum și structura acestora pe tipuri de activități și produse. S-a constatat că principala sursă de venituri la întreprindere o constituie veniturile din vânzarea producției agricole care, în anul 2024, au reprezentat 93,61%. Totodată, cercetările au demonstrat că veniturile obținute au asigurat acoperirea tuturor cheltuielilor și realizarea unui profit net în valoare de 2,7 milioane lei. CZU: 657.44:338.435(478); JEL: D2, D24, Q12, M21. ************************************************************************************************************************************* The economic activity of agricultural entities is strongly influenced by the level and structure of their revenues, which are an essential indicator of financial performance. Given the variable nature of the agricultural sector, the analysis of sales revenues constitutes an important tool for assessing the efficiency of the economic activities carried out. In this context, the present study examines the overall income situation within the agricultural entity “Grioniver-Agro” LLC in the Republic of Moldova. The evolutionary nature of sales revenues over the last five years was studied, as well as their structure by type of activity and product. The findings indicate that the main source of income for the enterprise is income from the sale of agricultural production, which in 2024 accounted for 93,61%. At the same time, research has shown that the income obtained covered all expenses and generated a net profit of MDL 2,7 million. UDC: 657.44:338.435(478); JEL: D2, D24, Q12, M21. DOMBROVSCHI, Ina. Contextul general al veniturilor din vânzări în entitățile agricole din Republica Moldova: cazul S.R.L. „Grioniver-Agro” = General Сontext of Sales Revenues in Agricultural Entities in the Republic of Moldova: The Case of “Grioniver-Agro” LLC. Economica. Online. 2025, nr. 4, pp. 97-106. ISSN 1810-9136. Disponibil: https://doi.org/10.53486/econ.2025.134.09 Mon, 01 Dec 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4812 2025-12-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4811 Performanța entității economice și rotația activelor circulante: implicații practice în sectorul agrar Tcaci, Alexandru În această lucrare se analizează rotaţia activelor circulante şi influenţa acesteia asupra indicatorilor de performanţă economico-financiară. În cadrul întreprinderilor agricole selectate s-a constatat încetinirea rotaţiei activelor circulante, fapt ce a condiţionat apariția unei presiuni financiare, care a cauzat imobilizarea unei sume suplimentare de active circulante, respectiv, de 24 869,5 şi 6 341,9 mii lei. Efectul nefavorabil al încetinirii rotaţiei a influenţat diminuarea indicatorilor de performanţă. Calculele efectuate atestă că profitul brut a scăzut în dinamică, respectiv, cu 5 756,9 şi 6 480,7 mii lei. Rezultatele analizei factoriale demonstrează că, din cauza încetinirii rotaţiei activelor circulante, s-a manifestat reducerea rentabilităţii economice şi a rentabilităţii financiare respectiv cu 8,66 şi 23,85 puncte procentuale. Efectuarea analizei factoriale a duratei de rotaţie a activelor circulante a permis deducerea faptului că factorul primordial care a cauzat încetinirea rotaţiei îl constituie reducerea în dinamică a veniturilor din vânzări. Rezultatele cercetării pot fi utilizate în activitatea practică a întreprinderilor agricole pentru gestionarea eficientă a activelor. CZU: [658.153+005.216.1]:631.11(478); JEL: B41, O12, Q12. ************************************************************************************************************************************* This paper analyses the turnover of current assets and its influence on key economic and financial performance indicators. Within the selected agricultural enterprises, a slowdown in the turnover of current assets was observed, which led to financial pressure, causing the immobilisation of additional current assets amounting to MDL 24 869,5 and MDL 6 341,9 thousand, respectively. The unfavourable effect of the slowdown in turnover influenced the decline in performance indicators. The calculations show that gross profit decreased by MDL 5 756,9 and MDL 6 480,7 thousand, respectively. The results of the factor analysis show that, due to the slowdown in the turnover of current assets, there was a decrease in economic profitability and financial profitability by 8,66 and 23,85 percentage points, respectively. The factor analysis of the turnover of current assets allowed us to conclude that the main factor causing the slowdown in turnover was the decrease in sales revenue. The research results may be applied in the practical management of agricultural enterprises, supporting more efficient current asset management and improved performance outcomes. UDC: [658.153+005.216.1]:631.11(478); JEL: B41, O12, Q12. TCACI, Alexandru. Performanța entității economice și rotația activelor circulante: implicații practice în sectorul agrar = Performance of Economic Entities and Current Asset Turnover: Practical Implications in the Agricultural Sector. Economica. Online. 2025, nr. 4, pp. 83-96. ISSN 1810-9136. Disponibil: https://doi.org/10.53486/econ.2025.134.08 Mon, 01 Dec 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4811 2025-12-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4787 Money. University Course Ciobu, Stela; Iordachi, Victoria Money is the foundation upon which modern economies operate – facilitating exchange, measuring value, and enabling economic calculation. Yet money alone does not sustain the complexity of today’s financial systems. Banks play a central role in channelling money into productive use, acting as intermediaries between savers and borrowers, and transforming liquidity into investment. Through the process of credit creation, financial institutions amplify the power of money, supporting consumption, entrepreneurship, and public policy goals. Understanding how money, banking, and credit interact is essential to grasp the dynamics that drive economic growth, stability, and transformation. CZU 336.7:339.7(075.8) CIOBU, Stela and Victoria IORDACHI. Money. University Course. Chişinău: SEP ASEM, 2025. 234 p. ISBN 978-9975-168-47-2 (PDF). Wed, 01 Jan 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4787 2025-01-01T00:00:00Z https://irek.ase.md:443/xmlui/handle/123456789/4769 Enterprise finance. Course Workbook Cobzari, Ludmila; Bușmachiu, Eugenia; Suvorova, Iulia; Moroi, Tatiana Enterprise finance is one of the state financial system areas. The extent to which the state will be able to implement its functions to ensure the stability of the national economy and improve the welfare of the population depends on the efficiency of enterprises etc. The discipline “Enterprise Finance” is a basic one when studying the specialty “Finance and Banking”. The aim of the discipline is to develop the necessary level of theoretical knowledge and skills in students. in the field of finance, studying the current practice of organizing finances in modern enterprises. The workbook includes tasks, practical assignments on the main sections of thecourse. All this will help students consolidate the necessary level of theoretical knowledge in the field of finance enterprise, to study the current practice of organizing finances at modern enterprises and the technologies for implementing the most important financial settlements. The workbook can be used by the student both in class to update basic knowledge, consolidate the material studied, and for independent work. UDC: 658.14/.15(076) COBZARI, Ludmila; Eugenia BUSMACHIU; Iulia SUVOROVA and MOROI Tatiana. Enterprise finance. Course Workbook. Translated in English language by Anastasia STRELNICOVA. Chişinău: SEP ASEM, 2025. 141 p. ISBN 978-9975-168-75-5. Wed, 01 Jan 2025 00:00:00 GMT https://irek.ase.md:443/xmlui/handle/123456789/4769 2025-01-01T00:00:00Z