Indrumar Pentru Pregatirea Examenului de Licenta Specializarea ADMINISTRAREA AFACERILOR Cu Predare in Limba Engleza

1.
ASPECTE METODOLOGICE
PRIVIND ORGANIZAREA I DESFURAREA
EXAMENULUI DE LICEN
Examenul de licen se pregtete cu mult timp nainte de finalizarea studiilor

universitare. Dac ar fi s inem cont de sfaturile absolvenilor, am spune c examenul de
licen se pregtete din prima zi de facultate. Fr a exagera ns, un student care a ajuns n
anul II este lmurit n privina sistemului de lucru n facultate: un sistem mult mai liber dect
n liceu n sensul c nu mai trebuie s i fac leciile chiar n fiecare zi dar care implic
mai mult responsabilitate, cci trebuie s recupereze ceea ce nu a nvat ntr-o zi.
Dac i-a cumprat Culegerea de programe analitice pentru specializarea pe care o
urmeaz, poate s i dea seama de perspectivele privind disciplinele din anii urmtori i
coninutul acestora. Nu este nevoie s i manifeste opiunea pentru realizarea unei anumite
lucrri de licen nc din anul II de studii, dar este bine s nceap s se orienteze ctre un
domeniu.
1.1. ELEMENTELE COMPONENTE ALE EXAMENULUI

DE LICEN
Examenul de licen se desfoar dup metodologia proprie elaborat i actualizat
n fiecare an, n conformitate cu precizrile Ministerului Educaiei i Cercetrii la data
respectiv. Examenul de licen propriu-zis cuprinde dou probe distincte: o prob scris
(eliminatorie) i susinerea public a lucrrii de licen.
Examenul de licen este promovat dac ambele probe (proba scris i proba oral)
sunt susinute i promovate n aceeai sesiune iar media aritmetica a notelor obinute (media
de promovare a examenului) este de cel puin 6,00. Rezultatul la proba oral (desfurat n
faa unei comisii de licen) nu poate fi contestat.
1.1.1. Proba scris a examenului de licen

Proba scris, intitulat Fundamente ale administrrii afacerilor pentru specializarea
Administrarea afacerilor (cu predare n limbile englez i francez) i Fundamente ale
economiei ntreprinderii pentru specializarea Economia ntreprinderii (cu predare n limba
german), este axat, n principal, pe cunotinele dobndite pe parcursul anilor de studii la
trei discipline de specialitate.
Pentru specializarea Administrarea afacerilor (cu predare n limbile englez i
francez), cele trei discipline sunt:
Economia ntreprinderii
Contabilitate financiar i contabilitate managerial
Analiz economico-financiar
Pentru specializarea Economia ntreprinderii (cu predare n limba german), aceste

discipline sunt urmtoarele:
Marketing
Investiii i risc
Management strategic
Examenul scris este sub form de test gril cu durata de trei ore, cuprinznd 40 de
ntrebri din cele trei discipline. Ponderea ntrebrilor specifice unei discipline este dictat de
ponderea numrului de ore alocate disciplinei n numrul total de ore. ntrebrile au 5
variante de rspuns, dintre care o singur variant este corect. Exemple de teste gril pentru
proba scris sunt prezentate n capitolul 5 al acestui ndrumar.
1.1.2. Elaborarea i susinerea lucrrii de licen

Elaborarea lucrrii de licen presupune parcurgerea mai multor etape, dintre care
prima, alegerea temei, este, n opinia noastr, cea mai important, deoarece aceast opiune
va determina orientarea cercetrii Dvs. pe parcursul anului IV de studii i poate chiar cariera
profesional ulterioar. Detaliile tehnice i practice privind alegerea temei i a
coordonatorului tiinific, elaborarea i susinerea lucrrii este prezentat n mod detaliat n
capitolul 3, Recomandri privind elaborarea lucrrii de licen. Capitolul 2, Tematica
lucrrii de licen prezint teme de lucrri de licen propuse de cadrele didactice titulare
pentru specializarea Administrarea Afacerilor.
Dup obinerea unei note de trecere la proba scris a examenului de licen,
studentul va prezenta lucrarea de licen n faa unei comisii de licen formate din cadre
didactice titulare la specializarea respectiv. Nota de la proba oral este o medie aritmetic
format din evaluarea conductorului tiinific i notele membrilor comisiei de licen, care
vor evalua capacitatea studentului de a prezenta sintetic rezultatele cercetrii i de a rspunde
ntrebrilor legate de tema care a fcut obiectul studiului.
1.2. PROCEDURA DE NSCRIERE LA EXAMENUL DE LICEN

Principalele etape pe care le putem delimita n procesul nscrierii la examenul de
licen sunt urmtoarele:
1.2.1. Alegerea temei i contactarea cadrului didactic care va fi conductorul
tiinific al lucrrii de licen. Este bine ca alegerea temei s aib loc n semestrul II al anului
III de studiu.
Se impun cteva precizri metodologice privind alegerea temei lucrrii de diplom
i a conductorului tiinific:
Nu este obligatorie alegerea uneia dintre temele propuse de cadrul didactic. n funcie de
propriile domenii de interes, de experiena ctigat pe parcursul perioadelor de stagiu
sau de curiozitatea strnit de evoluia anumitor fenomene economico-sociale semnalate
n pres sau constatate de ei, studenii pot propune, de comun acord cu profesorul
coordonator, i alte teme de cercetare care s fac obiectul lucrrii de licen.
Un cadru didactic poate coordona un numr de 7 - 14 lucrri de licen. De aceea, v
recomandm s v decidei ct mai repede asupra domeniului Dvs. de interes i s
contactai din timp conductorul tiinific pentru a face toate demersurile necesare.
Studenii care, pn la nceputul semestrului I din anul IV de studii, nu i-au ales tema
pentru lucrarea de licen, vor fi repartizai unor conductori tiinifici n funcie de
locurile rmase disponibile.
Un cadru didactic poate refuza cererea unui student de a-i fi conductor tiinific n
urmtoarele situaii: are deja n ndrumare numrul maxim de lucrri de licen; tema
propus de student nu se ncadreaz n respectivul domeniu de specializare; motivarea
studentului pentru alegerea unei anumite teme nu este convingtoare.
1.2.2. Depunerea cererii pentru aprobarea temei alese la secretariatul facultii.
n vederea susinerii examenului de licen, studenii au obligaia de a depune la
secretariatul facultii o cerere pentru aprobarea temei lucrrii de licen n semestrul II al
anului III de studii.
n mod excepional, se poate aproba ca limit maxim, data de 30 octombrie
(semestrul I al anului IV de studii), astfel nct s rmn un interval de 10 luni de la
depunerea cererii i pn la susinerea lucrrii de licen. Depirea acestui termen atrage
dup sine imposibilitatea susinerii examenului de licen la sfritul anului IV de studii.
Cererea este tipizat i poate fi ridicat de la secretariatul facultii sau preluat de
pe site-ul facultii (www.sels.ase.ro). Aceast cerere1 va cuprinde titlul lucrrii de licen,
numele cadrului didactic coordonator i avizul favorabil al acestuia. Precizm c, n mod
excepional, titlul lucrrii poate fi modificat (o singur dat), doar cu acordul cadrului
didactic coordonator. Odat fcut opiunea cu privire la cadrul didactic coordonator, acesta
nu poate fi nlocuit dect n caz de for major.
1.2.3. nscrierea la examenul de licen
nscrierea la examenul de licen se realizeaz n perioada comunicat de
secretariatul Facultii de Studii Economice n Limbi Strine, dup ncheierea sesiunii de
examene din luna iunie.
Dac, din motive obiective, un absolvent nu poate susine examenul de licen n
anul absolvirii, poate face acest lucru n sesiunea urmtoare. Amnarea cu mai mult de 3 ani
a susinerii examenului de licen atrage dup sine pierderea acestui drept.
Au dreptul de a participa la examenul de licen absolvenii anului IV de studii
integraliti, cu media anilor de studii minim 6,00. Ambele probe ale examenului de licen
sunt eliminatorii.
"
1
Examenul de licen este promovat dac ambele probe (proba scris i

proba oral) sunt susinute i promovate n aceeai sesiune, iar media
aritmetic a notelor acordate acestora (media de promovare a examenului)
este minim 6,00.
Conform modelului prezentat la pagina 24, capitolul 3 al prezentului ndrumar
1.3. DOCUMENTELE NECESARE PENTRU NSCRIEREA

LA EXAMENUL DE LICEN
Absolventul are toate documentele necesare nscrierii la examenul de licen n
dosarul personal existent la secretariatul facultii, depus la admitere. Dac pe parcursul
anilor de studii ai solicitat eliberarea vreunuia dintre acte pe termen scurt, v recomandm s
verificai dac n acest dosar exist:
diploma de bacalaureat i foaia matricol ( n original) i
certificatul de natere (n copie legalizat)
nscrierea se face la secretariatul facultii, n baza urmtoarelor documente:
cerere - tip prin care se solicit participarea la examenul de licen respectiv,
conform modelului prezentat mai jos;
2 fotografii tip paaport;
2 exemplare ale lucrrii de diplom;
pentru absolvenii formei de nvmnt cu tax, se va anexa chitana de achitare
a taxei pentru susinerea examenului de licen.
Domnule Decan,
Subsemnatul / subsemnata ............................................................,
absolvent() a specializrii ................................................... cu predare
n limba ............................., promoia ................, grupa ........., solicit
aprobarea participrii la examenul de licen organizat de Facultatea
de Studii Economice n Limbi Strine n sesiunea ...................... i
susinerea lucrrii de licen cu titlul ....................................................
...............................................................................................................,
conductor tiinific: ............................................................................
V mulumesc,
[Data]
[Semntura absolvent]
Date de contact:
Adresa:....................................................................................................
Telefon:..................................... Mobil: ................................................
E-mail: ...................................................................................................
Loc de munc: ........................................................................................
Poziia: ...................................................................................................
Figura nr. 1. Model de cerere de nscriere la examenul de licen
2.
TEMATICA LUCRRILOR DE LICEN
PENTRU SPECIALIZAREA ADMINISTRAREA AFACERILOR
CU PREDARE N LIMBA ENGLEZ
- SESIUNEA 2005 -
Disciplina: ACCOUNTING
Coordonator: Prof. univ. dr. Mihaela DUMITRANA

Study of the Romanian Accounting System Evolution.
Analysis of the Generally Accepted Accounting Principles.
Economic and Legal Study of the Financial and Operational Leasing.
Models for Establishing the Global Result and Analytical Results of a Company.
Transition from the European Profit and Loss Account Model to the Anglo-Saxon
Account Model.
Comparative Study of Revenues and Expenses: Nature and Functions.
Study on Preparing and Analyzing a Balance Sheet of a Trade Company.
Managerial Accounting Organization Model of a Trade Company.
Cost in a Companys Management.
Partial Costs and Controlling.
Coordonator: Prof. univ. dr. Adriana DUESCU
Implementation of IFRS 1: The First Time Adoption of International Financial Reporting
Standards- A SWOT Financial Analysis.
Financial Reporting and Natural Environment Preservation-Romanian Study Case.
Financial Reporting and Natural Environment Preservation-European Practice.
Prospective Views and Controversial Issues Concerning Financial Reporting Framework
for Small and Medium Enterprises a Romanian Study Case.
Prospective Views and Controversial Issues Concerning Financial Reporting Framework
for Small and Medium Enterprises an International Study Case.
Financial Instruments Disclosure a Controversial Issue in Europe and in North America.
Financial Reporting Framework for Fixed Assets: Strategies and Concepts, Techniques of
Recognition and Measurement, Forecasting and Analysis a Romanian / International
Study Case.
Financial Reporting Framework for Current Assets: Strategies and Concepts, Techniques
of Recognition and Measurement, Forecasting and Analysis - a Romanian / International
Study Case.
Financial Reporting Framework for Operating Liabilities: Strategies and Concepts,
Techniques of Recognition and Measurement, Forecasting and Analysis - a Romanian /
International Study Case.
Financial Reporting Framework for Non-Operating Liabilities: Strategies and Concepts,

Techniques of Recognition and Measurement, Forecasting and Analysis - a Romanian /
International Study Case.
Financial Reporting Framework for Equity: Strategies and Concepts, Techniques of
Recognition and Measurement, Forecasting and Analysis - a Romanian / International
Study Case.
Financial Reporting Framework for Retained Earnings: Strategies and Concepts,
Techniques of Recognition and Measurement, Forecasting and Analysis - a
Romanian/International Study Case.
Financial Reporting Framework for Employees Benefits: Strategies and Concepts,
Techniques of Recognition and Measurement, Forecasting and Analysis - a
Romanian/International Study Case.
Auditor Opinion and Listed Shares Market Price Volatility.
Globalization of Financial and Auditing Services: Whats Next? a Study Case.
Accountancy's Role in Todays Global World Strategy, Organization, Scope, Benefits,
Criticism and Physiological Outcomes.
The Accounting & Audit Profession in Romania a Study Case.
Disciplina: BANKING OPERATIONS AND TECHNIQUES

Coordonator: Conf. univ. dr. Ilie IMON
The Letter of Credit - Payment Method in the International Transactions.
Foreign Exchange Market in Romania.
Banking Performances - Ways of Optimization.
Automatized Banking Services.
Insuring and Guaranteeing the Export Credit.
Foreign Exchange Arbitration.
Monetary Policy Instruments of the National Bank of Romania and Their Influence on the
Economy.
The National Bank of Romania and Its Role in the Banking System.
Money Services: The Cheque and Its Process in Romania.
Money Services: Remittance by Post.
Banks and Their Activity Regarding the Loans.
Banks and Lending: The Prudential Measures of the National Bank of Romania.
International Trade: The International Sales Contract.
Banker - Customer Relationship.
Managing the Banking Risks.
The Banking Guarantee.
Instruments and Methods of Payment: Bill of Exchange, Promissory Note, Cheque,
Credit / Debit Cards.
Clearing Houses.
Financing the International Transactions: Short Term Techniques.
Financing the International Transactions: Medium and Long Term Techniques.
Financing the International Transactions: Supplier / Buyer Credit.

Financing the International Transactions: Special Techniques (Leasing, Forfeiting,
Factoring).
Coordonator: Asist. univ. drd. Alina Mihaela DIMA
The Romanian Banking System - Recent Developments and Perspectives.
The Romanian Financial and Banking Perspectives in the Context of EU Enlargement.
The Eurosystem and the Federal Reserve System Compared: Common and Different
Points.
Banking in Central and Eastern Europe: The Consequences of Enlargement.
The Banking System in European Union: New Challenges after Enlargement.
The European Central Bank: The Model of Central Banking.
The Modern Banking Services Performed by Romanian Banks.
The Modern Banking Services: The Cards.
The Modern Banking Services: Electronic Banking.
The Mortgage Credit. The Evolution of the Romanian Market.
Leasing in Practice. How to Obtain Long and Medium Term Finance.
Leasing in Romania: New Challenges.
Short-Term Finance for Exporters: Factoring.
Medium and Long Term Finance for Exporters: Forfeiting.
Credit Analysis. Theory and Practice.
International Financial Institutions and Their Role for the Romanian Banking System.
Non-Reimbursable Funds for the Financement of the Projects.
How to Obtain Funding for an Investment Project.
Methods of Payment. Letter of Credit.
Risk Management for Electronic Banking.
Disciplina: ECONOMICS
Coordonator: Prof. univ. dr. Marta Christina SUCIU
New Economics and Knowledge-Based Society. Promotion of Knowledge-Based

Economy on National & International Level (Knowledge Europe, World Bank-as
Knowledge Bank, Innovation Europe etc.)
Consumer in New Economics and Knowledge-Based Society. Consumers Behavior in
Cyberspace Producer in New Economics and Knowledge-Based Society. Producers
Behavior in Cyberspace
Knowledge and Its Role in Knowledge-Based Society. The Value Chain Based on
Knowledge. Sustainable Development and Development Policies Based on Knowledge
The Economics of Education and Investment in Education. Human Capital and
Investment in Human Capital
Work in Knowledge-Based Economics. Activities Based on Knowledge, Competencies
Management, Career Management and Development
Intellectual Capital as a Source of a Competitive Sustainable Advantage for KnowledgeBased Organizations

Intangible Resources and Management of Intangible Resources. Knowledge-Based
Organizations and Knowledge & Competencies Management at the Organizational Level
Competitive Intelligence and Intelligent Strategies in a Knowledge-Based Society.
Intelligent Agents and the Corresponding Infrastructure for a Knowledge-Based
Economy. Knowledge Networks
The Creative Economy and The Economic Creativity Index. The Economics of Ideas and
Intellectual Property. An Economic Approach
Disciplina: FINANCIAL AND ECONOMIC ANALYSIS

Coordonator: Prof. univ. dr. Dan Dumitru POPESCU
Analysis of the Company's Turnover.
Analysis of the Break-even Point of the Company.
Analysis of the Financial Ratios of the Company.
Analysis of the Costs of the Company.
Analysis of the Market Share of the Company.
The Profit Analysis of the Company.
Financial Analysis in Bankruptcy Prediction
Industry Financial Analysis. A case Study .....
Financial Analysis and Business Valuation. A case Study ...
Income Approach in Business and Intangible Assets Valuation
Comparison Approach in Business Analysis and Valuation.
Company analysis based on creating value indicators
Coordonator: Conf. univ. dr. Ion ANGHEL
Industry Financial Analysis. A case Study .....
Financial Analysis and Business Valuation. A case Study...
Income Approach in Business and Intangible Assets Valuation
Comparison Approach in Business Analysis and Valuation.
Company analysis based on creating value indicators
Disciplina: HUMAN RESOURCES MANAGEMENT

Coordonator: Prof. univ. dr. Lavinia RAC
New Trends in Human Resources Management and Employees Motivation at Company
X.
Integrating Human Resources in the Business Plan at company X.
The Role of Human Resources Management in Improving Organizational Performance at
company X.
Recruitment and Selection Suggestions for Improvement at Company X.
The Importance of Career Development for the Performance of the Organization at

Company X.
The Implementation of the Human Resources Strategy at Company X.
Fair Compensation Methods and Strategy Implementation at Company X.
Factors of Success in Developing and Implementing the Training Plan in the Organization
at company X.
The Role of Performance Appraisal and Review in Motivating and Developing the
Employees at Company X.
How to Create and Develop Effective Teams at Company X.
Disciplina: INTERNATIONAL FINANCE
Coordonator: Prof. univ. dr. Dumitru BADEA

I.M.F. - First Rank International Financial Institution.
The Role of the World Bank in Financing Development and Reconstruction.
The Role of EBRD in Financing Investments.
The Role of EBRD in Financing Development in East European Countries. The EBRD
Relation with "X" Country.
The Euro and Its Impact on the Financial Domains.
The Euro and Its Impact on the Credit and Monetary Policies.
The Euro and Its Impact on the Monetary and Financial Markets.
The Euro Impact on the Relations between Banks and Their Clients.
The EMU and Euro Impacts on the European Trade.
The Competition between Euro and USA Dollar like an Economic - Financial Challenge.
Ways of Improving the Payment Balance by using L/CS.
Ways of Improving the Balance of International Market by Using Guaranteed Cash
against Document Payments.
Disciplina: INSUANCE AND REINSURANCE

Coordonator: Prof. univ. dr. Dumitru BADEA
The Life Insurance - A Real Challenge on the Romanian Market.
Romanian Insurance in the European Context.
Romanian Insurance and Reinsurance Market.
Property Insurance.
Marine Insurance.
Aviation Insurance.
Financial Insurance.
Personal Insurance, Other than Life.
Liability Insurance.
Forms and Methods of Insurance.
Disciplina: INVESTMENT AND RISK

Coordonator: Prof. univ. dr. Maria DIMITRIU
Feasibility Study for an Investment Project Financed by a Bank Loan.
Economic and Financial Assessment of Investment Projects.
Investment and Financial Curves.
Estimating the Discount Factors.
Evaluation of Investment Portfolios.
Evaluating the Investment Risk.
Evaluating the Financial Activity Risk.
Banking Resources Management.
Investment Processes Models and Simulation.
Expert Systems for Evaluating Investment Processes.
Derivatives Used for the Management of the Exchange Rate Risk.
Investment Efficiency in a Companys Development Process.
Non-Performant Credits Management and Analysis.
Methods for the Investment Risk Evaluation.
Methods for Evaluating, Managing and Use of Stock Exchange Index.
Models for Exchange Market Rating Used in the Romanian Banking System.
Methods for Managing the Portfolio Risk.
Evaluating an Insurance Companys Portfolio.
Determination of Aggregate Rates for Evaluation of Financial Systems.
Models for Investment Risk.
Investments Role in Macroeconomic Models.
Evaluation of Risks and Efficiency at the Equilibrium Point and Study of the Capital
Market Line.
Long Term Investment Planning.
Payment Instruments Used in International Trade and Their Influence on Delays and
Money Transfer Management.
E-Investments.
Investment Banking.
Credit Risk Management.
Investment Funding and Capital Cost.
Disciplina: LAW
Coordonator: Prof. univ. dr. Cornelia LEFTER
Communitary Institutions.
Communitary Monetary System.
The Juridical Regime of Companies in Communitary Law.
The Freedom of Circulation of Goods in the Communitary Space.
The Freedom of Circulation of Persons in the Communitary Space.

The Freedom of Circulation of Capitals in the Communitary Space.
The Freedom of Circulation of Services in the Communitary Space.
The Juridical Regime of Limited Liability Companies in the Romanian Law and in
Compared Law.
The Juridical Regime of Stock Companies in the Romanian Law and in Compared Law.
The Juridical Regime of Titles of Credit in the Romanian Law and in Compared Law.
Special Commercial Contracts in the Romanian Law and in Compared Law.
Disciplina: MANAGEMENT
Coordonator: Prof. univ. dr. Ion NFTNIL

Possibilities of Improving the Logistical System of the X Company.
Contextual Management - Opportunities and Limits.
Strategies of Increasing the Competitiveness of the manufacturing System at the X
Company.
Project Management Applied to Marketing.
Project Management Applied in Developing New Products.
Integrated Management Concerning X Company.
Possibilities of Applying the Theory of Constraints in Increasing the Performance of the X
Company.
Computer - Assisted Drawing of the Business Plan.
Using Microsoft Project 2000 in Planing and Developing a Promotion Campaign.
Material Resources Management Applied to the X Company.
Possibilities of Applying TQM in Pre- and Post-Certification Phases.
Virtual Business Development Centre.
Disciplina: MARKETING
Coordonatori: Prof. univ. dr. Iacob CTOIU, Conf. univ. dr Carmen BLAN
Marketing research on the buying and non-buying motivation for the product.
Marketing research on the buying habbits of the product in the city/country.
Marketing research on the buying on the satisfaction on the customers of the company.
Designing the marketing plan for the company for the period.
Analysis of the marketing portfolio. Case study: Company..
Designing the marketing strategies of the Company.
Marketing research on the buying behavior of the customenrs for the product
Designing the product strategy of the company
Designing the distribution strategy of the company
Designing the logistics system of the company
Designing the integrate marketing communication of the company
Disciplina: NEGOTIATING TECHNIQUES

Coordonator: Lect. univ. drd. Simona PODGOREANU
Strategy and Tactics of Distributive Negotiation and Their Usage at Company X.
Strategy and Tactics of Integrative Negotiation and Their Usage at Company X.
The Manager as a Mediator. The Mediation Process at Company X.
Managing Conflict Through Negotiation at Company X.
Ethics in Negotiation: The Ethics and Profitability in Bluffing in Business.
Negotiating from a Weak Position. Analysis of the Negotiation Process at Company X.
Analysis of the Communication Process at Company X.
Team and Group Negotiations at Company X.
Managing Difficult Negotiation Situations at Company X.
Global Negotiations: the Dynamics of International Business Negotiations.
Disciplina: QUALITY MANAGEMENT

Coordonator: Prof. dr. Constantin BRTIANU
EU Quality Requirements and Their Influence on Company's Competitiveness.
Analysis of Quality Policies and Strategies. Case Study at Company ...
Implementation of a Quality Management System ISO 9000:2000. Case Study at
Company ....
Improvement of the Quality Management System. Case Study at Company ...
Implementation of a TQM Model. Case Study at Company ....
Quality Certification of a Company - Client Oriented Tool. Case Study at Company ....
Basic Principles and Critical Issues in Implementing a TQM European Model. Case Study
at Company ....
An Economic Approach of the Quality. Case Study at Company ....
Using the Quality Management Methods and Tools. Case Study at Company ....
Implementation of an Integrated System Quality - Environment - Security. Case Study at
Company ....
3.
RECOMANDRI PRIVIND ELABORAREA
LUCRRII DE LICEN
Se poate folosi prilejul tezei (...) pentru a recupera sensul
pozitiv i progresiv al studiului, neles nu ca o colecie de noiuni,
ci ca o elaborare critic a unei experiene, ca achiziie a unei
capaciti (bun pentru viaa viitoare) de a identifica problemele, a
le aborda cu metod, a le expune potrivit unor anumite tehnici de
comunicare.
Umberto ECO2
Prezentul capitol se dorete a fi un ghid n vederea elaborrii lucrrii de licen,

definind totodat o serie de norme de redactare specifice. Astfel, n paginile urmtoare vei
afla:
ce se nelege prin lucrare de licen,
cum s alegei subiectul i cum s organizai timpul de lucru,
cum s conducei o cercetare bibliografic,
cum s organizai materialul pe care l reperai,
cum s redactai i s prezentai materialul elaborat.
Dac pentru primele patru etape nu exist reguli stricte, n ceea ce privete
redactarea lucrrii, au fost elaborate o serie de standarde, specifice articolelor i
comunicrilor tiinifice.
3.1. CE ESTE O LUCRARE DE LICEN?

O lucrare de licen este un proiect de cercetare, avnd o dimensiune medie de
80 - 90 de pagini tehnoredactate, n care studentul trateaz o problem din domeniul de
specialitate n care vrea s i ia licena.
Lucrarea de licen este, alturi de proba scris, o component indispensabil pentru
obinerea licenei n economie. n urma obinerii unei note de trecere la proba scris,
studentul prezint proiectul n faa unei comisii de licen. Lucrarea va fi nsoit de un
referat al conductorului tiinific (profesorul care coordoneaz lucrarea) i / sau a
coreferentului, care aduce aprecieri sau eventuale obiecii referitoare la calitatea muncii
candidatului. n urma prezentrii lucrrii, se declaneaz o discuie pe marginea subiectului
abordat ntre membrii comisiei i candidat. Din evaluarea conductorului tiinific, care
evideniaz calitile i / sau deficienele lucrrii scrise, i din capacitatea candidatului de a
susine opiniile exprimate n scris, comisia de licen stabilete o evaluare global,
reprezentnd o medie a notelor acordate de fiecare membru al comisiei.
2
Umberto ECO, Come si fa una tesi di laurea, Bompiani, Roma, 1997, pag. 6
Poate unii dintre cei care citesc aceste rnduri se ntreab care este utilitatea acestui
examen de licen. Este un examen care v apropie de exerciiul profesiei, certificnd un
anumit nivel al cunotinelor economice i capacitatea de a nva i de a profesa n domeniul
de competen ales.
Lucrarea de licen trebuie s aduc o not de originalitate n domeniu. La
finalizarea studiilor universitare, se realizeaz n general lucrri de compilaie, mai rar teze
de cercetare, care de obicei sunt rezervate nivelului doctoral. ntr-o lucrare de compilaie,
studentul demonstreaz c i-a format o viziune asupra celei mai mari pri a literaturii
existente n domeniu i c este capabil s o expun n mod coerent i clar, realiznd corelaii
ntre diferitele puncte de vedere existente, oferind astfel o perspectiv util din punct de
vedere informativ pentru un specialist al ramurii dar care nu a aprofundat problema
particular studiat.
Abordarea recomandat n realizarea lucrrii de licen este aceea a studiului
sistematic, cteva ore pe zi, astfel nct lucrarea rezultant s ofere autorului satisfacie
intelectual i s aib utilitate profesional i dup absolvirea studiilor. Lucrarea de licen
poate fi nceputul unei cercetri mai ample, care va continua n anii urmtori, sau poate
reprezenta primii pai n cariera profesional aleas.
n fapt, elaborarea unei lucrri de licen presupune o serie de aspecte extrem de
utile n viaa profesional, indiferent de domeniu, anume:
identificarea unui subiect precis,
colectarea documentelor despre acel subiect,
ordonarea acestor documente,
reexaminarea temei n lumina documentelor adunate,
gsirea unei forme organice pentru ansamblul refleciilor precedente,
redactarea lucrrii astfel nct cititorul s neleag mesajul transmis i s fie
capabil, la nevoie, s ajung la aceleai documente spre a relua subiectul pe cont
propriu.
A redacta o lucrare de licen nseamn, deci, a nva s pui ordine n propriile idei
i a aranja datele, este o experien de munc metodic, ce presupune realizarea unui studiu
util i altora. Astfel, nu este esenial subiectul lucrrii, ct experiena pe care realizarea ei o
presupune.
n alegerea subiectului lucrrii de diplom, exist o serie de propuneri venite din
partea profesorilor (vezi capitolul 3 al prezentei lucrri), ns este recomandabil ca tema de
cercetare s fie propus chiar de Dvs., motivat() i interesat() fiind de un anumit domeniu
de studiu. Aceast tem va trebui s fie aprobat de un cadru didactic ndrumtor de lucrare.
n alegerea subiectului ce urmeaz a fi tratat, recomandm urmtoarele:
tema s corespund intereselor Dvs.: s fie legat de disciplinele de specialitate
studiate, de lecturile Dvs. n domeniu, de actualitatea economico-social,
sursele de documentare s fie reperabile i accesibile Dvs.,
sursele de documentare s fie manevrabile, inteligibile i accesibile din punct de
vedere cultural,
metodologia cercetrii s fie adecvat experienei Dvs.
Aceste patru argumente n alegerea temei lucrrii se pot rezuma n recomandarea de
a v alege un subiect pe care suntei capabil() s l dezvoltai n conformitate cu exigenele
universitare.
De asemenea, alegerea conductorului tiinific nu trebuie s se bazeze pe simpatii,

ci pe criterii profesionale. n cazul unei abordri pluridisciplinare, este posibil, chiar
recomandabil, s existe un co-referent, care s asigure o coordonare adecvat a redactrii
lucrrii.
3.2. ALEGEREA TEMEI LUCRRII DE LICEN

Prima tentaie ar putea fi aceea de a realiza o lucrare de licen n care s vorbii
despre multe lucruri. Este totui recomandabil abordarea sistemic, exhaustiv a temei
alese. Astfel, este de preferat un subiect mai restrictiv, dar abordabil, de tipul "Aspecte ale
politicii de selecie i recrutare a resurselor umane n cadrul companiei ..." unei teme de tipul
"Managementul resurselor umane n Romnia".
O abordare panoramic i prea vast poate conduce la omisiuni i la subiecte de
polemic (i de divagaie) cu membrii comisiei de licen. Dac ns v vei limita la a
cerceta extrem de serios pe marginea unei teme foarte precis definite, vei avea ansa de a
controla un material necunoscut majoritii comisiei i auditoriului.
n ceea ce privete caracterul aplicativ al lucrrii, majoritatea lucrrilor de licen
din domeniul economic au o parte practic, concretizat ntr-un studiu de caz sau o cercetare
empiric. Este posibil, n anumite cazuri, s se realizeze o cercetare fundamental, care s
abordeze o problem abstract i eventual s aib drept scop elaborarea unui model. Totui,
dat fiind profilul specializrii Dvs., este recomandabil s existe o ilustrare practic a
conceptelor analizate.
O ntrebare frecvent n ceea ce privete lucrarea de diplom este aceea privind
intervalul de timp necesar redactrii. n funcie de autor i de metodele de lucru folosite,
aceasta variaz de la ase luni la un an sau chiar mai mult. Perioada de elaborarea poate fi
chiar mai scurt, cu condiia s fi realizat o documentare prealabil aprofundat.
Este ideal s v orientai spre un anumit domeniu nc de la nceputul anului III de
studii, sau chiar mai devreme. Este momentul n care v-ai familiarizat deja cu disciplinele
fundamentale i ncepe aprofundarea domeniului de specializare. Cu ct alegerea subiectului
i discutarea lui cu profesorul coordonator este mai timpurie, cu att se elimin riscul de a
alege o diciplin sau o tem care nu vi se potrivesc, pentru care nu gsii suficiente surse de
documentare sau pentru care este imposibil s gsii un corespondent practic.
Conductorul tiinific joac un rol foarte important n stabilirea reperelor studiului
i n evaluarea rezultatelor preliminare, deci, n msura posibilului, este recomandabil s
pstrai o legtur foarte strns cu acesta pe tot parcursul perioadei de elaborare a lucrrii.
De asemenea, din discuia preliminar legat de tema pe care dorii s o abordai i
metodologia de cercetare pe care o propunei, acesta va putea estima capacitatea dvs. de a
trata subiectul respectiv.
Un cadru didactic poate ndruma ntre 7 i 14 lucrri de licen pe an, fapt ce poate
constitui un alt motiv de a v orienta spre un anumit domeniu din timp, astfel nct s putei
realiza ceea ce v propunei. Conductorul tiinific poate fi oricare dintre cadrele didactice
care predau la specializarea pe care o urmai. n cazul tinerelor cadre didactice, lucrarea
poate fi coordonat n tandem cu titularul de curs. Contactul permanent cu cadrul didactic de
la seminar v asigur o mai bun monitorizare.
n momentul n care v-ai hotrt asupra subiectului pe care l vei trata, depunei o
cerere la secretariatul facultii, conform modelului prezentat n continuare (vezi Figura nr.
2). Modelul de cerere este disponibil i pe Internet, pe pagina www.sels.ase.ro. nainte de a
depune cererea la secretariat, trebuie s obinei acordul scris al profesorului coordonator.
Aceast cerere trebuie depus cu minimum nou luni nainte de susinerea examenului de
licen.
Dac, din motive obiective, v vei afla n imposibilitatea de a realiza cercetarea
temei respective, putei schimba, o singur dat, titlul propus, fr a schimba ns
coordonatorul tiinific.
Avizul conductorului tiinific
[ data i semntura ]
Domnule Decan,
Subsemnatul / Subsemnata ...................,
student() al / a Facultii de Studii Economice n Limbi Strine,
specializarea........................................ - cu predare n limba ,
anul de studii, seria , grupa , v rog s-mi aprobai ca tem pentru
lucrarea de licen ..........................................
avnd coordonator tiinific pe Dl. / Dna Prof. ..
V mulumesc,
[ Data ]
[ Semntura studentului / studentei ]
Domnului Decan al Facultii de Studii Economice n Limbi Strine
Figura nr. 2. Model de cerere de aprobare a temei lucrrii de licen

n afar de nregistrarea formal a temei cercetate, v recomandm s stabilii, de
comun acord cu conductorul tiinific, un calendar de lucru, care s prevad ntlniri cel
puin o dat pe lun pentru a-i prezenta felul n care progresai n cercetarea Dvs. Imediat
dup stabilirea temei este recomandabil s elaborai planul lucrrii, chiar dac pentru nceput
va fi doar o schi. Aceast organizare v va permite s fixai cteva repere n vederea
desfurrii cercetrii.
3.3. CERCETAREA MATERIALULUI BIBLIOGRAFIC

O component important n definirea subiectului lucrrii de licen este stabilirea
posibilitilor de documentare n domeniul respectiv. Astfel, v recomandm s identificai
unde sunt localizate sursele de documentare, dac v sunt uor accesibile i dac suntei
capabili s le utilizai.
n ceea ce privete sursele de documentare, se pot identifica surse primare (ediii
originale sau ediii critice ale operelor ce trateaz subiectul n discuie) sau surse secundare
(antologii sau culegeri de texte sau articole - utile pentru a v forma o idee asupra
perimetrului cercetrii - sau comentarii fcute de teri pe marginea subiectului, chiar dac
conin ample citate din textul original). n ceea ce privete sursele primare, acestea pot fi
cri, studii, articole de specialitate, cercetrii tiinifice. Recomandm o oarecare rezerv n
utilizarea informaiilor de pe internet sau din pres i moderaie n ceea ce privete ponderea
lor n ansamblul surselor de informare utilizate (n funcie de specificul cercetrii). Anexa nr.
1 conine cteva sugestii de documentare n vederea realizrii lucrrii de licen.
O prim surs de "orientare" bibliografic este biblioteca, unde pot fi gsite cri,
colecii de reviste de specialitate, baze de date sau informaii stocate n medii virtuale. n
cazul n care ai stabilit o bibliografie sigur, consultai catalogul bibliotecii pentru a afla care
dintre materialele de care avei nevoie se gsesc n biblioteca respectiv.
ns, n majoritatea cazurilor, ajungem la bibliotec pentru a cuta materiale
bibliografice de a cror existen nu am aflat nc, n scopul de a alctui o bibliografie.
Primele indicii pot fi obinute consultnd catalogul pe autori, extrem de util n cazul n care
avei o lista de autori consacrai n domeniu. Exist de asemenea un catalog pe subiecte, care
poate furniza mai multe informaii privind tema cercetat i care ofer o list a publicaiilor
din domeniul de studiu aflate n bibliotec. Este recomandabil consultarea ambelor tipuri de
cataloage pentru a evita omiterea unor surse bibliografice datorit subiectivismului autorilor
catalogului pe subiecte.
Pentru fiecare publicaie exist o fi bibliografic, sub form fizic sau electronic,
prezentnd o descriere sintetic a coninutului crii: principalele teme abordate, cuvintecheie, datele de identificare ale publicaiei n cadrul bibliotecii. Aceast fi reprezint un
reper important n trierea surselor bibliografice.
O surs important de informaii i un ajutor preios n orientarea printre publicaii
poate fi bibliotecarul, care v poate indica localizarea unor lucrri de specialitate sau v
poate sugera i alte surse de documentare. Prin intermediul Internetului putei consulta
cataloage on-line, cataloage inter-biblioteci sau biblioteci virtuale.
n vederea sistematizrii muncii de cercetare, este recomandabil s realizai o list
bibliografic, care s cuprind toate publicaiile pe care trebuie s le cutai. Aceast list va
fi de fapt un catalog personalizat, dup cum putei constata din modelul prezentat n figura
nr. 3. Informaiile eseniale despre cri pot fi nsoite de comentarii personale de tipul "foarte
important conform autorului X", "Y consider modelul ca fiind lipsit de valoare", "de
cumprat", etc. Lista bibliografic v va permite s redactai bibliografia final.
PUBLICAII GENERALE DESPRE AUDITUL FINANCIAR - CONTABIL
Biblioteca
Cota
Naional
***
III239973
Autor(i)
***
Titlu
Ediia
Naional
MITROI Florin
III239505
ASE
RICCHIUTE D.N.
113881
ASE Sala
Periodice
Anul
apariiei
Auditul intern
CECCAR, Bucureti
1999
Standardele Internaionale de
contabilitate 2004
Ed. Economic, Bucureti
2004
2002
Ed. CECCAR, Bucureti
2002
1999
ASE
FELEAG Niculae,
Politici i opiuni contabile
Sala CIG MALCIU Liliana
DUESCU Adriana
Editura, locul apariiei
Ghid pentru nelegerea i aplicarea

standardelor contabile internaonale
Auditul de performan
Auditing: concepts and standards
John Wiley&Sons, Cincinnatti 1989
Colecia Ziarul financiar

2000 - 2005
etc.
Figura nr. 3. Exemplu de list bibliografic
Observaii
de cumprat
!! "cosmetizarea"
conturilor
de cumprat
! bibliografie pt.
proba scris
de corelat cu Ph.
LORINO
de cutat o ediie mai
recent
comentarii din
practic priv. trecerea
la IFRS
Aceast list v va permite s avei o imagine de ansamblu asupra publicaiilor

disponibile n domeniul de cercetare ales i v va asigura realizarea unei eventuale ierarhii a
acestor surse. V recomandm ca, atunci cnd tratai subiecte de teorie economic, s
ncercai s ajungei la sursa primar de informaie, adic la autorul care a dezvoltat
respectivul concept. Bineneles, sursele secundare - autorii care comenteaz teoria - nu sunt
neglijabile, ns nu trebuie s v limitai doar la acest tip de publicaii, dect n cazul n care
nu avei acces la lucrarea originar.
Pe parcursul documentrii, este recomandabil s realizai fie de lectur, pe ct
posibil de format amplu, dedicate crilor sau articolelor citite. Fia de lectur cuprinde
rezumate, judeci proprii, citate - tot ceea ce considerai util n vederea redactrii lucrrii de
diplom. De asemenea, fia va conine toate datele de identificare ale sursei bibliografice,
utile n redactarea bibliografiei finale, dar i n reperarea ulterioar a sursei, n cazul n care
vei mai avea nevoie de aceasta.
Cu titlu de exemplificare, v prezentm n cele ce urmeaz un model de fi de
lectur realizat pentru o lucrare n domeniul comunicrii organizaionale (Figura nr. 4).
Pentru a facilita stocarea i manipularea fielor, recomandm utilizarea unui format practic,
A5. n cazul n care vei utiliza un volum mai mare de informaii din publicaia respectiv,
putei opta pentru realizarea mai multor fie pentru aceeai lucrare.
JOHNS, Gary
Comportament organizaional
Cod: TCOM (4)
Titlu complet: Comportament organizaional. nelegerea i conducerea oamenilor n procesul muncii,
Editura Economic, Bucureti, 1998
Titlu original: Organizational Behavior: Understanding and managing Life at Work, 4th ed., HarperCollins
College Publisher, New York, 1996
Abordarea organizaional a mbuntirii comunicrii - p. 345 - 351
Comunicare eficient alegerea unui mijloc care poate transmite cu acuratee amplitudinea informaiei.
Amplitudinea informaiei = capacitatea potenial de informare i transfer a unui mijloc de comunicare
(def. Waterman). Pentru mesajele care nu sunt de rutin, se vor selecta mijloace de comunicare de
amplitudine mai mare.
!! De corelat cu schema lui Daft priv. mediile de comunicare i amplitudinea informaiei
Instrumente de mbuntire a comunicrii organizaionale (n special de jos n sus):
- Feed-back la 360o - evaluarea performanelor care folosete ca date de intrare evalurile persoanei
fcute de efi, subordonai, colegi, beneficiari i cumprtori (parte a sistemului de management al
calitii totale)
G.J.: sistemul se concentreaz adesea pe competena comportamentului i nu pe performana
profesional net, fiind folosit pt. dezvoltarea profesional a angajatului i nu pentru determinarea
salariului. Sistem complicat, uneori apar contradicii ntre sursele de feed-back.
-
Sondaj de opinie printre angajai - chestionar anonim care d posibilitatea angajailor s i declare
atitudinile i opinille sincere despre organizaie i practicile acesteia.
G.J. subliniaz importana administrrii periodice a chestionarelor, a codificrii adecvate a
rezultatelor i a feed-back-ul managementului la opiniile exprimate n sondaje.
Sisteme de propuneri i adresare a ntrebrilor - destinate s intensifice comunicarea de jos n sus prin
solicitarea unor idei ale angajailor n legtur cu mbuntirea muncii. GJ critic sistemul cutiei de
sugestii i recomand recompensarea salariailor care fac propuneri de eficientizare viabile.
Linii fierbini i reea TV intern
Instruirea echipei manageriale
Figura nr. 4. Model de fi de lectur
n general, o fi de lectur standard cuprinde urmtoarele rubrici:

indicaii bibliografice precise,
informaii despre autor, atunci cnd acesta nu este o autoritate n domeniu,
scurt (sau lung) rezumat al crii sau articolului,
citate ale fragmentelor pe care considerai c ar trebui sa le citai, cu indicaia
precis a paginii,
comentarii personale,
n partea de sus a paginii, se poate marca un cod, care s plaseze informaiile
respective n ansamblul lucrrii (n cazul exemplului nostru, n cadrul capitolului
"Teoria comunicrii", codificat TCOM, subcapitolul 4).
V recomandm ca, pe msur ce avansai n cercetarea Dvs., s realizai corelaii
ntre diferitele materiale parcurse i s ncercai s le plasai n contextul lucrrii.
3.4. PLANUL DE LUCRU I UTILIZAREA

FIELOR DE LECTUR
Dup ce ai consultat majoritatea surselor bibliografice disponibile referitoare la
tema aleas, vei putea contura mai precis planul de lucru i vei fi capabil() s cutai n
ntreprinderea n care v realizai stagiul de practic informaiile de care avei nevoie pentru
a ilustra conceptele prezentate n lucrare.
Desigur, este dificil s realizai sumarul lucrrii nainte de a ncepe s o redactai,
ns aceast metod de lucru v va permite s avei repere concrete n demersul dvs., chiar
dac vei fi nevoit() s procedai la mai multe restructurri pe parcursul redactrii.
Cuprinsul provizoriu v va ajuta s v ordonai ideile, mai ales dac vei ncerca,
pentru fiecare capitol s notai cteva idei centrale (un scurt rezumat al viitorului capitol).
Astfel, vei avea i material pe marginea cruia s discutai cu conductorul tiinific.
Cuprinsul v permite deja s intuii structura logic a lucrrii, stabilind divizarea materialului
n capitole, paragrafe i subparagrafe. "Scheletul" tezei poate fi ilustrat grafic printr-o
diagram de tipul cei din figura nr. 5, care prezint o structur simpl, cu disjuncie binar.
PROBLEMA CENTRAL
SUBPROBLEMA
PRINCIPAL
SUBPROBLEMA
SECUNDAR
DEZVOLTAREA
PROBLEMEI CENTRALE
PRIMA
RAMIFICAIE
Figura nr. 5. Exemplu de structurare logic a lucrrii
A DOUA
RAMIFICAIE
Acest tip de organizare a materialelor permite adugarea unor noi direcii de

cercetare (ramificaii ale problemei principale, fr ns a altera structura deja existent).
Odat stabilit acest cuprins provizoriu, va trebui s ncepei corelarea diverselor aspecte cu
fiele de lectur i celelalte tipuri de documentare de care dispunei.
Aa cum precizam n seciunea 4.2, lucrrile de licen din domeniul economic se
preteaz a fi ilustrate cu exemple practice. Fie c este vorba de un studiu de caz, de o
cercetare empiric (studiu de pia, plan de afaceri, program de audit etc.) sau de o cercetare
la nivel macro-economic (testarea unui model, analiza statistic a unor indicatori macroeconomici etc.), aceast component practic va trebui s ocupe un loc central n lucrarea pe
care o vei elabora.
Dac efectuai un stagiu ntr-o organizaie, n afara colectrii tuturor informaiilor
legate de tema lucrrii, v recomandm s v documentai asupra datelor generale legate de
respectiva organizaie (forma de organizare juridic, obiect de activitate, numr de salariai,
organizare, management, poziia concurenial, conjunctura economic, legislaia conex
domeniului Dvs. de interes etc.). Toate aceste informaii sunt disponibile n general pe site-ul
organizaiei respective, n brourile informative i n rapoartele anuale, precum i n
rapoartele interne. O surs important de informaii o reprezint superiorii ierarhici i colegii
Dvs., crora le putei lua interviuri, pe care le vei consemna n foile de lucru i pe care le
vei cita ca atare n cazul utilizrii n lucrare.
Fr s ne abatem de la structura logic propus anterior, v sugerm dou metode
de structurare a informaiilor: realiznd o distincie clar ntre partea teoretic i cea practic
sau, dimpotriv, contopind cele dou aspecte (elementele de teorie vin s expliciteze
aspectele practice subliniate).
Ca surse bibliografice, recomandm utilizarea prioritar a surselor primare (texte de
lege sau concepte aa cum au fost definite de autorii lor, nu comentate) i a informaiilor
luate direct din practic. n cazul acestor surse, este recomandabil s avei materialul
respectiv la ndemn, de preferat n fotocopie, pentru a-l putea sublinia i adnota.
3.5. REDACTAREA LUCRRII DE LICEN

O prim dilem cnd ncepei redactarea lucrrii de licen va fi cea legat de
publicul cruia v adresai. Rspunsurile ar putea fi multiple: conductorului tiinific,
tuturor colegilor Dvs. sau chiar ntregii comuniti studeneti, publicului larg sau
nespecialitilor. Cu alte cuvinte, va trebui s redactai o lucrare de popularizare sau o
comunicare academic?
Fr a fi un material de popularizare, lucrarea de licen va trebui s defineasc
conceptele specifice utilizate, cu excepia termenilor indiscutabili, fundamentali ai
domeniului. Pentru a evita excesul de definiii, v recomandm s definii toi termenii
tehnici pe care i folosii drept categorii cheie pentru discursul Dvs. Dac domeniul abordat
este foarte restrictiv, putei folosi introducerea pentru a prezenta pe scurt obiectul studiului i
pentru a oferi cteva repere cititorului.
Definiiile vor fi introduse atunci cnd structura logic a lucrrii o impune, fr a
transforma partea introductiv ntr-un glosar de termeni economici. Putei utiliza notele de
subsol pentru a face comentarii pe marginea conceptelor utilizate, atunci cnd considerai c
introducerea unei definiii ar afecta economia lucrrii.
3.5.1. Cum redactm?

n ceea ce privete redactarea propriu-zis a lucrrii, v recomandm cteva reguli:
utilizai fraze concise i clare, uor de urmrit i de decriptat;
la prima redactare, scriei tot ceea dorii despre subiect, fr s v impunei restricii;
nu ezitai s folosii semnele de punctuaie pentru a facilita transmiterea mesajului;
ncercai s formulai paragrafe care s urmreasc o singur idee (fr ns a avea
paragrafe formate dintr-o singur propoziie sau fraz);
ncepei cu acea parte despre care simii c avei ce spune, restul lucrrii se va construi n
jurul acestui nucleu;
nu folosii un limbaj teatral, evitai punctele de suspensie, exclamaiile, ironiile; limbajul
Dvs. trebuie s fie unul referenial (cu termeni bine definii i univoci);
definii ntotdeauna un termen atunci cnd l introducei pentru prima oar;
evitai introducerea opiniilor proprii prin pronume personale (nu recomandm nici
formulrile de tipul "(eu) consider c ...", nici utilizarea aa-numitului "noi majestatis",
care presupune automat c publicul v mprtete opiniile), este de preferat utilizarea
unor formule care nu personalizeaz discursul: "se poate concluziona c ...", "n
concluzie ...", "articolul citat anterior demonstreaz c ...";
ncercai s structurai materialul astfel nct un subcapitol s ocupe minimum o pagin;
testai reaciile conductorului tiinific la materialul elaborat, furnizndu-i materiale pe
msur ce le redactai.
3.5.2. Structura lucrrii i reguli de tehnoredactare

Ordinea n care vom aborda elementele constitutive ale lucrrii de licen este aceea
n care ele vor fi cuprinse n materialul final, nu neaprat ordinea cronologic n care vor fi
realizate.
Coperta lucrrii de licen cuprinde elementele de identificare conform figurii nr. 6.
Toate elementele de identificare vor fi marcate n limba romn, cu excepia titlului, care va
fi scris n limba n care este elaborat lucrarea.
Titlul lucrrii va fi scris cu caractere lizibile i plasat la intersecia diagonalelor
copertei (puin deasupra centrului paginii).
Numele conductorului tiinific va fi nsoit de gradul didactic complet. Numele
Dvs. va fi nscris conform actelor de identitate, cu toate prenumele.
Coperta poate fi cartonat, lucrarea fiind legat ntr-un atelier tipografic specializat,
sau poate fi din plastic transparent (foaie laminat), lucrarea fiind legat cu spiral. Coperta
va fi sobr, fr desene sau fotografii.
Pagina de gard (coperta interioar) reia elementele de identificare prezente pe
copert i este redactat n limba n care se elaboreaz lucrarea, mai puin denumirea
universitii. Aceast copert interioar este practic prima pagin a lucrrii, chiar dac
numrul paginii nu apare tiprit.
Pagina de mulumiri / Motto este o pagin facultativ. Dac dorii totui s o
includei n lucrare, aceast pagin trebuie s fie semnificativ i concis. Mulumirile sunt
de obicei adresate celor care v-au sprijinit n realizarea lucrrii, reprezentani ai ntreprinderii
n care ai realizat documentarea pentru partea aplicativ i cadre didactice care au coordonat
cercetarea, membri ai familiei etc.
ACADEMIA DE STUDII ECONOMICE DIN BUCURETI
ACADEMIA DE STUDII ECONOMICE DIN BUCURETI
SPECIALIZAREA ADMINISTRAREA AFACERILOR

(CU PREDARE N LIMBA ENGLEZ)
FACULTY OF ECONOMIC STUDIES IN FOREIGN LANGUAGES

BUSINESS ADMINISTRATION
(ENGLISH TEACHING)
LUCRARE DE LICEN
GRADUATION PAPER
[ TITLUL LUCRRII N LIMBA ENGLEZ ]
[ TITLE OF THE PAPER IN ENGLISH ]
FACULTATEA DE STUDII ECONOMICE N LIMBI STRINE
Conductor tiinific:
Absolvent():
[Grad didactic, titlu tiinific, prenume, nume] [Prenume, nume]
Bucureti
Iulie 2005
COPERT
Scientific Coordinator:
...................................
Graduate:
.........................
Bucharest
July 2005
PAGIN DE GARD
Figura nr. 6. Model de copert i de pagin de gard pentru lucrarea de licen

Cuprinsul ilustreaz structura lucrrii, fr ns a intra prea mult n detalii.
Cuprinsul lucrrii se plaseaz n general la nceputul lucrrii, dup pagina de mulumiri,
avnd drept scop facilitarea orientrii n interiorul lucrrii. Ca model de tehnoredactare v
sugerm forma prezentat n figura nr. 7.
CUPRINS
TABLE OF CONTENTS
Lista abrevierilor utilizate ................................................................. 4

Lista figurilor i graficelor ................................................................ 5
Lista tabelelor .................................................................................... 6
Index of abreviations .......................................................................... 4

Index of graphics and figures ............................................................. 5
Index of tables .................................................................................... 6
Rezumatul lucrrii ....................................................................... 7

Introducere ................................................................................. 9
1. Titlu capitol ......................................................................... xx
Abstract ........................................................................................ 7
Introduction ............................................................................... 9
1. Chapter title ........................................................................ xx
1.1. Titlu subcapitol .................................................................... xx

1.1.1. Titlu paragraf .................................................................. xx
1.1. Secondary title ..................................................................... xx

1.1.1. Paragraph title .................................................................. xx
1.2. Titlu subcapitol ................................................................... xx

1.2.2. Titlu paragraf ................................................................... xx

2. Titlu capitol ......................................................................... xx
2. Chapter title ........................................................................ xx




3. Titlu capitol ......................................................................... xx
3. Chapter title ........................................................................ xx




(Concluzii i recomandri ..................................................... xx)

Bibliografie ................................................................................ xx
Anexe .......................................................................................... xx
Declaraie pe propria rspundere privind originalitatea lucrrii . xx
(Conclusions and recommendations ........................................xx)

Bibligraphy ................................................................................ xx
Appendix .................................................................................... xx
Declaration on self responsibility regarding
the originality of the paper ........................................................ xx
Figura nr. 7. Model de cuprins al lucrrii de licen
n cuprins nu apar mai mult de 3 - 4 subdiviziuni, chiar dac lucrarea conine mai
multe ramificaii. Aceste subdiviziuni sunt prea puin importante n economia lucrrii pentru
a le nscrie n cuprins, exceptnd faptul c numerotarea lor ocup mai mult loc dect
denumirea propriu-zis (de exemplu, "3.3.1.3.2.2.1."). De altfel, astfel de sub-divizri ale
materialului sunt de evitat, fcnd extrem de obositoare urmrirea firului logic al lucrrii.
Din acest motiv, este recomandabil ca, atunci cnd facei enumerri ale cror elemente vor fi
detaliate, s utilizai o numerotare mixt cifre i litere.
n general, o lucrare de diplom este format din trei - cinci capitole. Recomandm o
pondere de minimum 50% a prii practice i un echilibru ntre capitole (ca numr de pagini
i de subcapitole).
Cuprinsul se realizeaz la sfrit, cnd ai fixat paginaia lucrrii. Putei utiliza
opiunea "Table of contents" din meniul "Insert / Index and tables" din MSWord. Aceast
opiune v permite s obinei automat cuprinsul lucrrii i are avantajul de a actualiza
informaiile n cazul n care mai facei modificri.
nainte de a ajunge la textul propriu-zis al lucrrii, exist o serie de liste care
indexeaz abrevierile utilizate n lucrare, tabelele, figurile i graficele. Toate aceste liste sunt
realizate pe msur ce avansai n redactarea lucrrii de diplom.
Lista de abrevieri cuprinde toate abrevierile folosite n textul lucrrii, cuprinznd
sigle de instituii, indicatori, etc. i explicarea acestora. De exemplu, putei folosi n lucrare
abrevierea "BNR" dac n lista de abrevieri ai marcat "BNR - Banca Naional a Romniei".
Lista tabelelor cuprinde toate tabelele din lucrare, cu menionarea numrului
tabelului, a titlului i a paginii la care se afl n lucrare. Aceast list permite reperarea rapid
n text a anumitor informaii cuprinse n respectivele tabele.
Lista figurilor i graficelor cuprinde, dup cum indic i numele, un inventar al
tuturor figurilor din textul lucrrii. O soluie facil n realizarea listelor de tabele i de figuri
i grafice este oferit de acelai meniu "Insert / Index and tables", opiunea "Table of
figures / tables" n MSWord.
Rezumatul lucrrii se realizeaz, de asemenea, la sfrit, dup ce ai pus punctul
final la lucrare. Acest rezumat este o sintez de aproximativ o pagin, n care vei prezenta
motivaia alegerii temei, utilitatea cercetrii, structura lucrrii i concluziile. n acest
rezumat, este util s evideniai aspectul de noutate i originalitate pe care l aduce lucrarea
dvs. i s accentuai contribuiile proprii. De asemenea, este util s identificai 10 - 15
termeni - cheie definitorii pentru lucrarea Dvs.
Introducerea va permite o trecere n revist a domeniului pe care v propunei s l
explorai. n aceste pagini vei detalia motivaia alegerii temei, stadiul actual al cunoaterii n
domeniu, detalii privind modul n care vei aborda studiul, structura lucrrii i utilitatea
cercetrii. n general, introducerea reprezint 4 - 5 pagini din lucrare.
Recomandm s redactai introducerea dup ce ai realizat lucrarea. Astfel, vei
putea sintetiza elementele de coninut, metoda de cercetare, sursele de informaii utilizate i
obiectivele urmrite.
Corpul lucrrii este format, aa cum precizam anterior din trei - cinci capitole, care
detaliaz structura logic a materialului. n cazul n care optai pentru o distincie clar ntre
partea teoretic i cea practic, v recomandm ca partea teoretic s reprezinte un capitol
(definirea conceptelor, enunarea ipotezelor de lucru, trecerea n revist a principalelor
curente de opinie existente), partea practic s reprezinte un alt capitol iar ultimul capitol s
fie dedicat concluziilor i recomandrilor.
Partea practic va debuta cu o descriere a organizaiei n care s-a desfurat stagiul

de practic (una pn la trei pagini), cu concentrare asupra departamentului de care se leag
subiectul cercetat. Scopul utilizrii unor exemple reale este acela de a v pune n contact cu
realitatea socio-economic. Este deci un prilej de a demonstra c suntei capabil() s
nelegei fenomenele economice i s aplicai noiunile teoretice nvate n timpul facultii.
Informaiile pe care le furnizai despre organizaia respectiv nu trebuie s ncalce
clauza de confidenialitate (dac aceasta exist) iar prelucrarea acestora n lucrare trebuie s
se fac cu acordul responsabilului de stagiu din organizaie. n cazul unor teme sensibile,
cum ar fi strategia firmei, structura costurilor, bugetele, etc., este posibil s avei acces la
informaii, dar s vi se solicite s nu utilizai cifrele reale. n acest caz, pot fi utilizai
coeficieni care s modifice sumele reale, pstrnd ns proporiile. Identitatea organizaiei
poate fi de asemenea protejat, urmnd ca n text s v referii la "Compania X" sau
denumind cu un termen fictiv organizaia. Scopul acestei lucrri de licen nu este acela de a
face dezvluiri despre o anumit companie, ci de a realiza o analiz economic pertinent a
unui fenomen economic.
O parte important a lucrrii este aceea de concluzii i recomandri, care
sintetizeaz ntreaga analiz i d msura utilitii cercetrii. n aceaste pagini vei concentra
toate disfunciile identificate n cadrul organizaiei i vei propune soluii concrete pentru
ameliorarea activitii. Recomandm s nu acumulai aceste aspecte la sfritul lucrrii, ci s
le prezentai pe parcursul lucrrii, acolo unde logica o impune. Bineneles, exist anumite
proiecte de licen care nu presupun astfel de structur (plan de afaceri, de exemplu).
Recomandm ca aceste aspecte s fie prezentate i coordonatorului de stagiu din
organizaia diagnosticat. V sugerm s profitai de stagiul n ntreprindere realizat n anul
IV pentru a v asigura un potenial loc de munc dup angajare, sau cel puin pentru a
conserva un contact cu organizaia respectiv.
Lucrarea propriu-zis va avea 60 - 80 de pagini format A4, la care se adaug listele
abrevierilor, tabelelor i graficelor, precum i anexele.
Anexele reprezint informaii utile n ilustrarea cercetrii Dvs., ns de importan
marginal n economia lucrrii. Obligatoriu anexele vor fi numerotate n partea dreapt sus i
vor purta numr de pagin. Pagina care anun anexele va constitui n acelai timp un cuprins
al acestei pri, anunnd numrul i titlul anexei, precum i pagina la care aceasta poate fi
consultat.
Astfel, n anexe putei plasa chestionare utilizate n realizarea studiului empiric,
copii ale documentelor contabile utilizate n diagnosticul economico-financiar, extrase din
acte normative relevante pentru sectorul analizat, statistici sectoriale, articole de fond strict
legate de tema cercetat etc.
Bibliografia va cuprinde toate sursele utilizate n documentarea lucrrii de licen,
cu precizarea tuturor datelor de identificare a materialului respectiv. De regul, este o
colecie a tuturor surselor bibliografice citate pe parcursul lucrrii i are la baz lista
bibliografic constituit pe parcursul documentrii. Sursele bibliografice vor fi ordonate
alfabetic, iar n cazul citrii mai multor lucrri ale aceluiai autor, n ordine cronologic.
Bibliografia grupeaz sursele utilizate n mai multe categorii, dup cum urmeaz:
monografii, cri, manuale, a cror citare se face conform modelului prezentat mai jos:
KOCH, Thomas, MACDONALD Stewart, Bank Management, 2nd edition, Harcourt Brace
& Company, Orlando, 2000
citarea unor surse secundare (un autor, care la rndul su citeaz un alt autor):
KOTLER Phillip, citat de DEMETRESCU, M.C., Marketing, Editura Europa Nova,
Lugoj, 2000, pag. ..........
articole, cercetri sau comunicri tiinifice publicate n culegeri, a cror citare se face
conform modelului urmtor:
RUCCI, Anthony J., KIRN, Steven P., QUINN, Richard T., "The Employee
Customer - Profit Chain at Sears" n Howard Business Review, Ianuarie / Februarie 1998,
p. 83 - 97
legislaie, citat dup cum urmeaz:
*** Legea nr. 571 privind Codul fiscal, publicat n Monitorul Oficial nr. 927 din 23
decembrie 2003
site-uri internet utilizate, citate dup cum urmeaz:
www.bnr.ro - Banca Naional a Romniei
alte surse bibliografice: interviuri cu reprezentani ai organizaiei analizate n lucrare,
rapoarte interne i informaii aflate pe intranet-ul organizaiei.
Declaraia pe propria rspundere privind autenticitatea lucrrii (conform
figurii nr. 8) va fi manuscris i reprezint garania pe care o angajai c lucrarea nu a fost
plagiat i c nu este o copie a unei lucrri de licen deja prezentate. Documentul se
ataeaz la sfritul lucrrii.
Declaraia pe proprie rspundere privind
autenticitatea lucrrii de licen
Subsemnatul / subsemnata, .........................................

declar pe proprie rspundere, sub rezerva sanciunilor
penale i morale, c la redactarea lucrrii de licen cu
titlul .......................................................... nu am folosit
dect sursele bibliografice menionate n subsolul
paginilor i n bibliografia menionat n finalul lucrrii.
Declar ca nu am mai prezentat aceasta lucrare n
faa unei alte comisii de examen de licen.
Bucureti, [data]
Semntura
Figura nr. 8. Model de declaraie pe proprie rspundere

privind autenticitatea lucrrii de licen
Ca stil de tehnoredactare, se recomand un corp de liter Times New Roman de 12
pt., fr alineate, fr spaiere ntre rnduri i cu un rnd liber ntre paragrafe, conform
stilului anglo-saxon.
Setrile pentru pagin vor fi: Sus (Top) - 2 cm, Jos (Bottom) - 2 cm, Stnga
(Inside) - 2,5 cm (dac optai pentru legarea lucrrii la tipografie, marginea de ndosariere va
fi de 3,5 cm), Dreapta (Outside) - 2 cm, Antet (Header) - 1,5 cm, Subsol pagin
(Footer) - 1,5 cm. De obicei, lucrrile de diplom nu se tipresc fa / verso, motiv pentru
care v recomandm s nu activai opiunea "Oglinda paginii" (Mirror margins) din meniul
de setare a paginii. Dimensiunea hrtiei va fi A4 (21 29,7 cm), format ce v va permite
evitarea distorsionrilor la imprimare.
Paginaia lucrrii se plaseaz n partea dreapt a paginii, debutnd cu pagina de
gard a lucrrii (care, dei se numeroteaz cu "1" nu va purta coloncifru vizibil).
Paragrafele vor fi formatate stnga - dreapta (Justified), astfel nct rndurile s
umple uniform pagina. Un paragraf va conine cte o idee, fr ns a depi 10 - 12 rnduri.
Frazele trebuie s fie inteligibile, ct mai concise i logice. V recomandm o lectur atent a
materialului n vederea corectrii posibilelor greeli de exprimare sau de tastare. Verificarea
automat (Tools / Spelling and Grammar) este un instrument util, dar nu ntotdeauna eficace,
motiv pentru care sugerm o lectur atent a textului, acompaniat, atunci cnd este cazul de
consultarea dicionarului.
Capitolele vor debuta ntotdeauna pe pagin nou i vor fi clar identificate n textul
lucrrii. Se va evita nceperea unui sub-capitol sau paragraf n josul paginii, atunci cnd mai
sunt trei - patru rnduri libere pe pagin. Titlul nu va fi vizibil, n plus va fi nsoit doar de
unu - dou rnduri de text.
Dac titlurile capitolelor / subcapitolelor se ntind pe mai multe rnduri, se va evita
ca un rnd s se ncheie cu o prepoziie. Recomandm ca aceste titluri s nu fie prea lungi (de
obicei, unu - dou rnduri) i sugestive pentru coninutul sub-diviziunii respective.
Un capitol nu va avea mai puin de cinci - zece pagini iar un subcapitol nu va avea
mai puin de o pagin.
Structurarea capitolelor, subcapitolelor i paragrafelor poate fi fcut n diferite
moduri. Figura nr. 9 ofer dou exemple de numerotare a subdiviziunilor unei lucrri. Prima
poate fi recomandat n cazul unei abordri distincte a prii teoretice fat de cea practic.
Numerotarea decimal este cea folosit cel mai frecvent n realizarea lucrrilor tiinifice.
Numerotare alfanumeric (mixt):
Partea I ...............
A. ......................
1. ......................
a) ......................
(1) ......................
(a) ......................
(b) ......................
(2) ......................
b) ......................
2. ......................
B. ......................
Partea a II-a ......................
Numerotare decimal:
Capitolul 1 ......................
1.1. ......................
1.1.1. ......................
1.1.1.1. ......................
1.1.1.2. ......................
1.1.2. ......................
1.2. ......................
Capitolul 2 ......................
Figura nr. 9. Modaliti de numerotare a capitolelor, subcapitolelor, paragrafelor

i subparagrafelor n cadrul lucrrii de licen
Lucrarea va avea fr ndoial o serie de definiii i idei preluate din literatura de
specialitate. n acest caz, se impune folosirea tehnicii citrii. Practic, putem identifica dou
tipuri de citate: se citeaz un text pe care urmeaz s l interpretm sau textul este utilizat n
susinerea propriei interpretri.
Ca regul, din orice citat trebuie s reias clar autorul i sursa citrii. n acest scop,
putei utiliza una dintre urmtoarele metode:
n text se precizeaz numele autorului i se face trimiterea la nota de subsol, unde, la
prima citare, sunt indicate toate detaliile de identificare a sursei bibliografice
1
DESSLER, G.: Human Resource Management, 9th edition, Prentice Hall, International edition, 2003, p. 196
[prima citare a crii respective]

1
DESSLER, G.: op. cit., p. 196
[citri ulterioare ale crii respective]
cu precizarea n text, n paranteze ptrate, a numelui autorului i a anului de publicare a

sursei: "... citat" [DESSLER, G., 2003, p. 196]
Citatele trebuie s reproduc fidel textul original. n cazul n care optai pentru o
form eliptic a textului, extrgnd partea care v intereseaz, va trebui s marcai prin
puncte de suspensie locul din care ai eliminat o parte a textului original. Citatul va fi
prezentat ntre ghilimele. Atunci cnd optai pentru parafrazarea ideilor altcuiva, nu uitai s
precizai, prin menionarea numelui autorului, sursa respectivului raionament.
n afara trimiterilor bibliografice, notele de subsol pot conine diferite comentarii sau
trimiteri la alte lucrri sau la alte seciuni ale lucrrii. Aceste comentarii sunt plasate n
subsolul paginii pentru a nu ncrca textul principal i a putea desfura o argumentaie mai
ampl pe marginea unui subiect marginal n contextul problemei principale cercetate.
Este recomandabil s plasai notele de subsol pe pagina pe care se face trimiterea i
nu la sfritul textului. Aceast metod asigur o consultare facil a comentariilor pe care le
conin. Corpul de liter implicit i recomandat pentru notele de subsol este Times New
Roman de 10 pt. Numerotarea acestora se va face continuu de la o pagin la alta.
Tabelele pot fi extrem de utile n prezentarea unor date statistice (evoluia unor
indicatori, de exemplu) sau a unor clasificri multicriteriale complexe. Tabelele vor fi
centrate pe pagin, numrul tabelului i titlul fiind marcate deasupra tabelului (corp de liter
TNR de 11 pt.), conform modelului prezentat mai jos. Dac tabelul conine indicatori
omogeni (care se msoar cu aceeai unitate de msur), se va marca unitatea de msur n
partea dreapt, deasupra tabelului.
Dac informaiile din tabel nu reprezint o compilaie proprie, obligatoriu se va
preciza sursa, sub tabel (font TNR 11). Cifrele din tabel se aliniaz la dreapta, pentru o bun
lizibilitate. n acelai scop, grupele de trei cifre pot fi separate prin virgul sau prin spaiu de
la dreapta la stnga. Dac cifrele respective reprezint sume, unitatea monetar va fi marcat
naintea sumei, conform uzanelor anglo-saxone: "USD 1,000,000" sau "EUR 2,768.5".
Cifrele pot fi separate i prin spaii, conform modelului continental.
Se va ncerca, n msura posibilului, ncadrarea tabelul pe o singur pagin. Dac
totui este imposibil s condensai informaia prezentat n tabel pe o singur pagin,
continuarea tabelului va purta meniunea, n dreapta sus "Tabelul nr. ... - continuare" i va
conine pe prima linie denumirea indicatorilor prezentai n coloane.
n cazul n care toi indicatorii prezentai n tabel sunt exprimai n aceeai unitate de
msur, aceasta va fi marcat deasupra tabelului, n extrema dreapt, ntre paranteze sau ntre
dou linii. n cazul n care unitile de msur difer de la o rubric la alta, acestea vor fi
marcate n celulele n care sunt nscrise titlurile rubricilor, ntre paranteze.
Un model de prezentare a informaiilor n tabel este prezentat n figura nr. 10.

Tabelul nr. 1: Emisiuni obligatare germane n anul 2002
Emisiune
Valoarea
nominal
Valoarea nominal a emisiunii (Mil. Euro)

din care:
Emisiune pe
Tranzacii pe
Emisiune pe piaa
piaa primar
piaa interbancar
secundar
[...]
4,75% Seria 121 /
2002 (2007)
11 173
1 161
8 515
997
1. Emisiune nou
2 000
2 000
2. Emisiune nou
2 000
2 000
Total tranzacii
15 173
[...]
Sursa: Deutche Bundesbank, Raport de activitate 2002, p. 29
Figura nr. 10. Model de prezentare a datelor n tabele

Figurile i graficele sunt o modalitate extrem de sugestiv i sintetic de prezentare
a indicatorilor economici. Informaiile prezentate sub aceast form nu trebuie s depeasc
o pondere de 10 - 15% din volumul lucrrii. Atunci cnd considerai c aceste ilustrri sunt
interesante n contextul lucrrii, fr ns a constitui obiectul cercetrii Dvs., putei plasa
informaiile n anexele lucrrii.
Figurile vor fi numerotate i ncadrate n chenare, conform modelului prezentat n
prezenta lucrare. Atunci cnd informaiile prezentate nu sunt rezultatul cercetrilor proprii,
sursa va fi obligatoriu menionat. De exemplu, dac determinai structura importurilor pe o
ramur economic n baza informaiilor obinute de la Institutul Naional de Statistic i de la
Camera de Comer i Industrie a Romniei, vei meniona aceste surse sub figura care
ilustreaz aceste date, ca n cazul tabelelor (n stnga: "Sursa: ..............................").
Figurile i tabelele vor fi ntotdeauna anunate n text i plasate ct mai aproape de
locul n care au fost anunate. Distana maxim admis ntre locul n care este anunat o
figur i plasarea ei este de maximum o pagin.
Aspectul general al lucrrii va trebui s fie unul ngrijit, att din punct de vedere
grafic, ct i al corectitudinii gramaticale. De asemenea, informaiile prezentate trebuie s fie
exacte i reale.
3.6. PREZENTAREA LUCRRII DE LICEN

Dup ncheierea sesiunii de examene din iunie, absolvenii integraliti i cu media
anilor de studiu de minim 6,00 se vor depune o cerere n vederea admiterii la examenul de
licen, organizat la sfritul lunii iulie. Procedura de nscriere a fost prezentat n cadrul
seciunii 1 a prezentului ndrumar, Metodologia desfurrii examenului de licen (pagina
12).
Proba oral a examenului de licen este accesibil celor care au promovat proba
scris i const n prezentarea lucrrii de licen n faa unei comisii de licen formate din
cadre didactice de la specializarea respectiv. De regul, conductorul tiinific este cooptat

n comisie pentru a asista la prezentarea lucrrii pe care a coordonat-o.
Conductorul tiinific transmite comisiei de licen un referat n care este evaluat
lucrarea coordonat att din punct de vedere al coninutului, ct i al formei de prezentare. n
final, cadrul didactic respectiv acord o not pentru lucrare i recomand acceptarea /
respingerea susinerii acesteia n cadrul probei orale a examenului de licen.
n general, se aloc un fond de timp de aproximativ 20 de minute pentru fiecare
student, din care 10 - 12 minute sunt rezervate prezentrii propriu-zise, restul timpului fiind
alocat discuiilor pe marginea temei prezentate. Prezentarea fiind public, ntrebrile pot veni
att din partea comisiei de licen, ct i din partea publicului.
Este recomandabil s prezentai pe scurt motivaia alegerii temei respective,
utilitatea cercetrii i structura lucrrii (unu - dou minute). Prezentarea propriu-zis se va
concentra asupra studiului de caz, cu evidenierea aspectelor originale pe care le aduce
demersul Dvs. Aceast parte trebuie realizat n mod sintetic, punctnd principalele aspecte
ale analizei i fcnd translaia nspre concluzii. Partea final a lucrrii, concluziile i
recomandrile sunt extrem de importante, urmnd s prezentai soluiile concrete pe care le
propunei n cazul analizat.
Pentru prezentare, vei avea la dispoziie mijloace audio-vizuale (calculator, videoi retro-proiector). De asemenea, putei utiliza suporturi fizice pentru informaiile pe care
dorii s le prezentai: sintezele pot lua forma unor rapoarte (obligatoriu legate), care vor fi
nmnate fiecrui membru al comisiei de licen. Chiar dac optai pentru aceast variant de
prezentare, v recomandm s utilizai i un suport vizual (folii de proiecie sau prezentare
PowerPoint) pentru captarea ateniei audienei i focalizarea asupra persoanei Dvs.
Prezentrile PowerPoint pot fi salvate pe dischet, CD sau alte suporturi tip
"memory stick" (nu se admit calculatoarele portabile). Prezentarea va fi dinamic,
profesional i nu va cuprinde mai mult de 15 - 20 plane ("slides"). Textul va trebui sa fie
lizibil, aerat, corect din punct de vedere gramatical i s ilustreze discursul Dvs. Corpul de
liter trebuie s fie vizibil de la 6 - 7 metri.
Prezentrile pot fi testate n pauzele tehnice care preced o sesiune de prezentri.
Aceste pauze sunt prevzute, de regul, dimineaa i la prnz i sunt afiate pe liste cu
programarea susinerii lucrrilor de licen.
Este extrem de important s repetai prezentarea acas, eventual n faa oglinzii, i s
cronometrai durata necesar pentru a spune tot ceea ce v-ai propus. V recomandm s v
notai pe o foaie discursul, mai ales n cazul n care avei emoii atunci cnd vorbii n public.
Stilul prezentrii va fi unul sobru i clar. n timpul prezentrii, nu vei citi nici de pe ecranul
de proiecie, nici din hrtiile pe care le avei cu Dvs. Putei pstra aceste foi la ndemn,
pentru cazuri de for major, ns discursul Dvs. va trebui s fie cel natural, spontan.
n afar de limbajul verbal, cel non-verbal va trebui s ntreasc imaginea de
siguran i profesionalism pe care o vei proiecta. Pe durata prezentrii, ncercai s evitai
posturile defensive (brae ncruciate, evitarea contactului vizual etc.) sau gesticulaia
excesiv. Tonul discursului va fi unul moderat, este important s fii auzit() de toi cei
prezeni, fr ns a v fora corzile vocale. La sfritul prezentrii, nu uitai s mulumii
auditoriului pentru atenie.
Prezentarea va fi urmat de ntrebri i comentarii din partea comisiei de licen i,
eventual, din partea auditoriului. Aceast etap este extrem de important deoarece
demonstreaz capacitatea Dvs. de a nelege tema expus i de a explica conceptele utilizate.
n special n timpul acestei pri a susinerii, ncercai s pstrai contactul vizual cu

publicul i cu comisia, n special cu persoana care v adreseaz ntrebri. n cazul n care nu
nelegei ntrebarea sau nu suntei sigur() n privina rspunsului, nu ezitai s solicitai
detalii din partea celui care v-a adresat respectiva ntrebare. O tactic util este reformularea
ntrebrii, care v permite s v organizai mai bine ideile n vederea furnizrii unui rspuns
coerent.
Comisia va evalua capacitatea Dvs. de sintez i de prezentare a informaiilor
economice, abilitatea de a diagnostica situaii concrete i de a gsi soluii concrete pentru
disfunciile depistate. Comisia apreciaz att calitatea i originalitatea lucrrii i a prezentrii
ct i stilul i aspectul vizual al acestora.
Nota pentru proba oral a examenului de licen va fi constituit din media
aritmetic a notelor acordate de toi membrii comisiei. Aceste note vor fi prezentate la
sfritul unei zile de susineri i afiate de Secretariatul facultii, dup ncheierea probei
orale. Rezultatele la proba oral nu sunt contestabile. Media examenului de licen este
determinat ca medie aritmetic a notei obinute la proba scris i a celei de la proba oral.
n urma promovrii examenului de licen, vei obine diploma de licen (i titlul de
Economist liceniat) profilul economic, specializarea Administrarea Afacerilor.
3.7. CONCLUZII PRIVIND ELABORAREA I PREZENTAREA

LUCRRII DE LICEN
Examenul de licen constituie o prob important n dezvoltarea Dvs. profesional
i poate fi folosit ca punct de plecare n carier. Fie c v vei continua studiile la nivel
masteral, fie c vei opta pentru practicarea unei profesii economice, putei valoriza aceast
experien n activitile Dvs. ulterioare.
Dac v vei dedica cercetrii economice, vei descoperi c o lucrare de licen bine
fcut poate fi utilizat ulterior. Dezvoltarea temei cercetate n vederea obinerii licenei
poate conduce la elaborarea unuia sau mai multor articole sau comunicri tiinifice. De
asemenea, vei putea apela la lucrarea de licen pentru a extrage materiale citate sau pentru a
reutiliza fiele de lectur elaborate anterior.
Lucrarea de licen i prezentarea ei pot fi utile i dac alegei s profesai imediat
dup finalizarea studiilor. Este ilustrarea cea mai elocvent a capacitii Dvs. de
documentare, de analiz i sintez, a abilitii de a detecta corelaii ntre diferitele elemente
ale mecanismului economic, a competenelor de redactare i prezentare a unei lucrri de
calitate. Este o experien pe care o putei fructifica n realizarea rapoartelor pe care le vei
elabora la locul de munc i a prezentrilor pe care le vei face.
Pentru muli dintre Dvs., elaborarea lucrrii de licen este probabil materialul
tiinific cel mai amplu elaborat pn la momentul respectiv i, cu siguran cel mai
important. V putei "antrena" n vederea acestui veritabil eveniment din viaa Dvs.
profesional prin participarea la sesiuni de comunicri tiinifice studeneti, conferine,
prelegeri, mese rotunde, coli de var etc.
Prin prisma evoluiilor recente ale pieei muncii, v recomandm s continuai
perfecionarea Dvs. prin intermediul unui program de masterat, care va asigura dobndirea
unor competene profesionale extrem de utile n "urcarea" treptelor ierarhice n organizaie.
Anexa nr. 1
POSIBILITI DE DOCUMENTARE N VEDEREA
ELABORRII LUCRRII DE LICEN
Sli de lectur din cadrul ASE
Sal de lectur
Localizare
Program
corp de cldire 0000

Luni-Vineri
Sala Cataloagelor (Str. Cderea Bastiliei)
Smbat/ Duminic
etaj 2, dupa grilaje
corp de cldire 0000 Luni-Vineri
Sala de lectur
(Str. Cderea Bastiliei),
Periodice
Smbat/ Duminic
etaj 2, camera 9000
Sala de lectur
Management
Smbat/ Duminic
etaj 2, camera 0211
corp de cldire 0000
Sala de lectur
Luni-Vineri
Economie General
etaj 1, camera 0116
Smbat/ Duminic
Sala de lectur
(Cderea Bastiliei), etaj
Comer
Smbat/ Duminic
2, camera 0213
Sala de lectur Relaii corp de cldire 0000 Luni-Vineri
Economice
Smbat/ Duminic
etaj 2, camera 0214
Internaionale
Sala de lectur
Economie Agrar i a (Str. Cderea Bastiliei),
Smbat/ Duminic
etaj 2, camera 0215
Mediului
Sala de lectur
FABBV
Smbat/ Duminic
etaj 2, camera 0210
Sala de lectur
Contabilitate i
Informatic de
etaj 2, camera 0205
Smbat/ Duminic
Gestiune
Sala de lectur
Mihail Manoilescu (Str. Cderea Bastiliei),
Smbat/ Duminic
(carte strin)
etaj 2, camera 0202
Sala de lectur
Nicolae Iorga
Smbat/ Duminic
etaj 2, camera 0237
Sala de lectur
(Str.Dorobani), etaj 7,
CSIE
Smbat/ Duminic
camera 2717
Sala de lectur
(Str. Cderea Bastiliei), Smbat
Victor Slvescu
etaj 1, camera 0112
Duminic
Sala de lectur
Moxa
Sal de mprumut
Sala de
Moxa
Telefon
09,00-19,00
nchis
09,00-19,00
nchis
Capacitate
20 locuri
211.26.50 /
72 locuri
interior 292
09,00-19,00 211.26.50 /
36 locuri
interior 403
nchis
09,00-12,30
211.26.50 /
60 locuri
13,00-16,00
interior 280
nchis
09,00-19,00
211.26.50 /
25 locuri
interior 405
nchis
09,00-19,00
nchis
09,00-19,00
nchis
09,00-19,00
nchis
211.26.50 /
25 locuri
interior 406
211.26.50 /
24 locuri
interior 407
211.26.50 /
54 locuri
interior 402
09,00-12,30
13,00-16,00 211.26.50 /
30 locuri
interior 401
nchis
09,00-19,00 211.26.50 /
78 locuri
interior 107
nchis
09,00-19,00 211.26.50 /
20 locuri
interior 292
nchis
09,00-19,00 211.26.50 /
44 locuri
interior 329
nchis
09,00-19,00
211.26.50 /
09,00-13,00 interior 421 273 locuri
nchis
09,00-19,00
Cminul B2 - parter Luni-Vineri
30 locuri
Complexul Moxa
Smbat/ Duminic nchis
Localizare
Program
Telefon
Capacitate
09,00-19,00 211.26.50 /
mprumut Cminul
B2
din Luni-Vineri
72 locuri
Complexul Moxa, parter Smbat/ Duminic nchis
interior 292
1. Alte biblioteci din Bucureti (Biblioteca Naional, Biblioteca Central Universitar,

Biblioteca O.N.U., British Council, LInstitut Franais, Institutul Goethe, etc.)
2. Publicaii de specialitate: n limba romn - Piaa Financiar, Ziarul Financiar,
Tribuna economic, Capital, Adevrul economic, Economistul - sau n limbi
strine - The Economist, Business Week, Financial Times, Harvard Business Review,
Management, Capital, Le Nouvel Economiste, etc.
3. Rapoarte, studii, comunicate de pres, situaii statistice elaborate de instituii de
referin n domeniul economic precum Institutul Naional de Statistic, Institutul de
Economie Mondial, Institutul European, etc.
4. Biblioteci virtuale i baze de date on-line. La nivelul Academiei de Studii Economice,
putei accesa cri n format electronic (biblioteca virtual) sau arhive ale celor mai
importante publicaii economice din lume prin intermediul bazelor de date de tip
ProQuest. De asemenea, n cadrul slii de referine bibliografice (Sala Nicolae Iorga),
putei avea acces la materiale stocate pe CD.
5. Internet (site-uri cu informaii economice i financiare www.bnr.ro, www.insse.ro,
www.infoeuropa.ro, www.imf.org, www.europa.eu.int, www.bis.org. www.cerope.ro,
www.zei.de, sau folosind motoare de cutare www.google.com, www.yahoo.com)
Accesul la Internet este gratuit n cadrul Academiei de Studii Economice (laboratoarele
de informatic) sau n cadrul unor instituii de specialitate (Centrul de informare al
Uniunii Europene pentru informaii referitoare la procesul de integrare).
Accesul la internet n ASE este asigurat n cadrul slilor menionate n continuare.
Sal de internet
Sala de internet
Victor Slvescu
Localizare
Program
Luni-Vineri
corp 0000 (Cderea
Bastiliei),
etaj
1, Smbat
camera 0112
Duminic
Telefon
Capacitate
09,00-19,00
09,00-13,00
211.26.50 /
56 locuri
interior 421
nchis
Sala de internet
Cihoschi
09,00-19,00 211.26.50 /
corp 5000 (Cihoschi), Luni-Vineri
48 locuri
interior 148
parter
Sala de internet
Moxa
cantina Moxa, etajul 2
Sala de internet
Bastilia
09,00-19,00 211.26.50 /
corp 0000 (Cderea Luni-Vineri
40 locuri
interior 443
Bastiliei), etaj 4
Luni-Vineri
09,00-19,00
30 locuri
4.
TEMATICA I BIBLIOGRAFIA PENTRU PROBA SCRIS
FUNDAMENTE ALE ADMINISTRRII AFACERILOR
(BASICS OF BUSINESS ADMINISTRATION)
- SESIUNEA 2005 -
Disciplina MANAGEMENT (MANAGEMENT)

1.
2.
3.
4.
5.
6.
7.
The Dynamic New Workplace; Environment and Competitive Advantage

Information Technology and Decision Making
Planning to Set Direction; Strategic Management and Entrepreneurship
Controlling To Ensure Results; Organizing To Create Structures
Leading To Inspire Effort; Motivation and Rewards
Individual Performance and Job Design
Theory of Constraints applied in Project Management
Bibliografie:
- GOLDRATT Eliahu, Critical Chain, Gower, 1997
- SCHERMERHORN, J. R. Jr., Management, John Wiley & Sons, 1999
(chapters 1, 2, 3, 7, 8, 9, 10, 13, 14, 15)
Disciplina CONTABILITATE (ACCOUNTING)

1. Fundamental of Accounting : the conceptual framework (principles and underlying
assumptions, users of accounting information, qualitative characteristics of financial
information, elements, valuation and measurement methods concerning financial
statements, accounting analysis, accounting journals).
2. Transactions Accounting Cycle for: fixed assets, current assets, current liabilities,
non-current liabilities, equity, expenses, revenues, profit/loss, prepayments and
accruals (journalization of increasings, decreasing, depreciation and amortization,
closing procedures), trial balance.
3. Financial Statements (balance sheet, profit & loss account, statement of cashflow,
statement of changes in equity, notes): importance, objectives, formats of disclosure,
financial ratios.
4. Management Accounting: classification and importance of costs, computation of
production costs and cost of sales (steps and journalisation), costing systems: job
order costing, process costing, standard costing, direct costing.
5. Links between Financial and Managerial Accounting: information flows between
financial accounting and managerial accounting, integration of managerial
accounting information within financial statements, decision making.
6. Framework: financial accounting, cost accounting, managerial accounting,

objectives, principles, relations
7. Cost and cost classification
8. Cost accounts: integrated and interlocking cost system
9. Overheads
10. Methods of costing; job and batch costing; process costing; joint and by products
11. Standard costing and analysis of variances; budgets
12. Cost behavior and break even analysis
Bibliografie:
- DUMITRANA Mihaela, Lecture & seminar notes SELS, 2001-2002
- DUESCU Adriana, Lecture & seminar notes SELS, 1999-2001
- DUESCU Adriana, Ghid pentru nelegearea i aplicarea Standardelor Internaionale
de Contabilitate, 2nd edition, Ed. CECCAR, Bucureti, 2002, p. 93-157, 244-279, 346374.
- FELEAG Niculae, IONACU Ion, Tratat de contabilitate financiar, Ed. Economic,
Bucureti, 1998, p. 354-386, 395-407, 526-532.
- RISTEA Mihai, DUMITRU Corina, Contabilitate financiar, Ed. Mrgritar, Bucureti,
2002, p. 9-42
- *** Cost accounting and managerial emphasis, Editura ASE, Bucureti, 2003
- *** Ordinul Ministerului Finanelor nr. 94/februarie 2001, Armonizarea sistemului
contabil romnesc cu Directivele Europene i cu Standardele Internaionale de
Contabilitate
Disciplina ANALIZ ECONOMICO-FINANCIAR

(ECONOMIC AND FINANCIAL ANALYSIS)
1.
2.
3.
4.
5.
6.
Cost Analysis
Turnover Analysis
Profit and Profitability Analysis
Analysis of a Companys Patrimony and Financial Position
Analysis of Foreign Trade Efficiency
Efficiency Based Restructuring Analysis
Bibliografie:
- IFNESCU Aurel (coord.), Ghid practic de analiz economico-financiar, Ed.
Tribuna Economic, Bucureti, 1999, p.303-342
- NICULESCU Maria, Diagnostic global strategic, Ed. Economic, Bucureti, 1997, p.
147-222, 229-268
- POPESCU Dan Dumitru, Microeconomic Analysis, Ed. Mondograf, Constana, 1999,
p.228-240, 194-227, 300-310, 241-300, 310-348, 349-368
- POPESCU Dan Dumitru, Analiza eficienei n comerul exterior, Constana 1999, p.5998
5.
EXEMPLE DE TESTE GRIL PENTRU PROBA SCRIS
FUNDAMENTE ALE ADMINISTRRII AFACERILOR
(BASICS OF BUSINESS ADMINISTRATION)
ECONOMIC AND FINANCIAL ANALYSIS

1. The Operating Leverage is:
a. the amount that sales contribute toward covering fixed expenses and then towards
profit;
b. the excess of budgeted sales over the break-even sales;
c. a measure of the mix of variable and fixed costs in a firm;
d. the amount by which sales can drop before losses begin to be incurred;
e. the point where total sales revenue equals total expenses.
2. The Private Cost is:
a. all implicit and explicit cost encountered by a person or a firm;
b. social cost plus other externality cost accrued by the members of the society which
are infringed on by some trading parties;
c. value of the alternative that is being given up in order to obtain some specific item;
d. monetary payments going out of the firm;
e. cost associated with the usage of the resources that the firm owns.
3. The Average Total Cost is:
a. a cost not varying with the rate of output;
b. the average fixed cost plus the average variable cost;
c. all costs associated with producing a given quantity;
d. costs that vary with the quantity produced;
e. the change in the total cost, due to a one unit change in the rate of output.
4. There are given the following data:
thousand lei
No. Name of indicators
Forcasted
Current
1.
Turnover
1,010,000
1,147,000
2.
Working capital
875,000
889,500
The influence of the turnover change over the collection time figure is:
a. - 41.25 days;
b. - 4.12 days;
c. - 37.25 days;
d. + 1.75 days;
e. + 29.10 days;
5. The Contribution Margin Ratio formula is:

a. Total Sales Break Even Sales;
b. Contribution Margin / Total Sales;
c. Contribution Margin / Net income;
d. Variable expenses + Fixed expenses + Profits;
e. (Fixed expenses + Target net profit) / Unit contribution margin.
6. How do you calculate the profit, when the production obtained is over the break
even point?
a. P = x (p - c) F
b. P = x (p - cv) F
c. P = x (p - c)
d. P = x (F - p / cv)
e. P = p - cv + F
Where:
x = the quantity of products needed for obtaining a profit;
p = unit price;
cv = unit variable costs;
F = total fixed costs.
7. Taking into consideration the data reading the financial equilibrium:
- average payable period = 45 days
- average collection period = 38 days
We consider that the situation is:
a. unfavourable because the company pays faster its accounts payable than it collects its
receivables;
b. unfavourable because the company collects faster its accounts receivables than it pays
off its accounts payable;
c. favourable because the company collects faster its accounts receivables than it pays
off its accounts payable;
d. favourable because the company pays faster its accounts payables than it collects its
receivables;
e. favourable because the turnover decreased faster than the accounts payable.
8. The equation Method Formula is:
a. Contribution margin / Net income;
b. Total contribution / Total sales;
c. Contribution margin / Total sales;
d. Variable Expenses + Fixed Expenses + Profits = Total sales;
e. Fixed expenses / Unit contribution margin.
9. What is the correlation (in order to obtain an efficient exchange) between the export
rate of exchange, import rate of exchange and official rate of exchange, when a
company performs export and export and import operations?
a. Export rate of exchange = Import rate of exchange; Official rate of exchange = 0;
b. Import rate of exchange > Export rate of exchange;
c. Export rate of exchange > Import rate of exchange < Official rate of exchange;
d. Export rate of exchange = Import rate of exchange = Official rate of exchange;
e. Export rate of exchange < Import rate of exchange > Official rate of exchange.
10. The Trading Margin formula is:

a. Operating profit / Sales 100;
b. Operating profit / Sales;
c. Operating profit / Total assets 100;
d. Sales / Total assets;
e. Gross profit / Sales 100.
11. Overheads in relation to sales formula is:
a. Overheads / Sales 100;
b. Indirect expenses / Sales 100;
c. Current assets / Current liabilities
d. Overheads / Total assets 100;
e. Gross profit / Overheads 100.
12. The Fixed assets turnover formula is:
a. Gross profit / Sales 100;
b. Sales / Stock;
c. Sales / Total assets;
d. Gross profit / Total assets 100;
e. Sales / Fixed assets.
13. The Return on equity formula is:
a. Gross profit / Sales 100;
b. Gross profit / Shareholders Equity 100;
c. Total liabilities / Shareholders Equity 100;
d. Gross profit / Total assets 100;
e. Sales / Fixed assets.
14. The current utilisation degree of capacity for the break even point is 65 %.
During which of the following series of years the company obtained profit?
Year
1994
Production capacity utilisation
55 %
degree in the break even point
a.
b.
c.
d.
e.
1995
1996
1997
1998
75 %
90 %
52 %
65 %
during all the years;

during 1994 and 1997;
during 1995 and 1996;
during 1998;
during 1995, 1996 and 1998.
15. Commercial profit rate of a company (Profit/Turnover 100) changed from last year
when it was 7.5%, to 11 % current year. This change means:
a. faster increase in the amount of expenses related to the turnover than the increase of
turnover;
b. a slower increase of the amount of expenses related to the turnover than the increase
of the profit related to the turnover;
c. maintaining at the same level the expenses related to the turnover during these two
years;
d. the profit related to the turnover increased slower then the sales;
e. the profit related to the turnover and the turnover increased identically.
16. The results if initial classification of the companies are:

a. commercially viable profitable loss making;
b. potentially viable unprofitable commercially viable;
c. commercially viable potentially viable high risk restructuring;
d. potentially viable high risk restructuring loss making;
e. high risk restructuring commercially viable profitable.
17. Contribution margin ratio is determined as a ratio between:
a. contribution margin and added value;
b. sales and contribution margin;
c. contribution margin and profit;
d. contribution margin and total sales;
e. contribution margin and production.
18. The value added can be determined in the following manner:
a. the difference between the production and the consumption provided by third parties;
b. the difference between profit and wage expenses;
c. the sum between the depreciation and input rate;
d. is equal with the profit obtained by the company;
e. the difference between the gross operating surplus and gross depreciation surplus.
19. Using the following relationship:
(q1p1 - q1c1) - (q1p0 - q1c1), we can determine the influence exerted over profit by:
a.
b.
c.
d.
e.
the unit cost;

the structure of sold production;
the quantity;
the selling price;
the selling price and the unit cost.
20. The positive influence of the structure over the profit is considered to be:
a. favourable because of the increase in the sales weight for the products having
profit margin higher than the average sales weight obtained in the previous year;
b. favourable because of the decrease in the sales weight for the products having
c. unfavourable because of the increase in the sales weight for the products having
d. unfavourable because of the increase in the sales weight for the products having
profit margin less than the average sales weight obtained in the previous year;
e. the company sells one product only.
21. The influence over the profit of structure following formula:
a. s = (q1p0 - q1c0) P0Iq;
b. s = q1c0 - q1p1;
c. s = (q1p1 - q1c1) Iq
d. s = (q1p1 - q1c0) q1c1;
e. s = q1p1 - q1c1.
the
the
the
the
22. The order of the factors used in the profit factorial analysis through the substitution
method is:
a. quantity, structure, unit cost, unit price;
b. quantity, quality, structure;
c. quantity, structure, quality;
d. structure, quality, quantity;
e. structure, quantity, quality;
23. The influence of the change in the unit cost over profit is:
a. "0";
b. double: c = - (q1c1 - q1c0) as a direct influence and qp= P0Iq- P0 as an indirect
influence;
c. an influence of aIl factors: q, s, c, p;
d. an influence only of c;
e. influence of q and s.
24. For the activity of a company there are given the following data: fixed costs =
281,250 thousand lei, unit variable cost = 1l,250 lei/unit, unit selling price = 18,000
lei/unit, maximum production capacity = 72,000 units.
The ratio of production capacity utilisation needed to obtain a profit of 144,000 thousand
lei is:
a. 69%;
b. 75%;
c. 87.5%;
d. 104%;
e. 92%.
25. Using the following relationship: P0 x Iq P0 we can determine the influence exerted
over profit by:
a. the structure;
b. the unit price;
c. the selling price and the unit cost;
d. the quantity;
e. the unit cost.
26. There are given the following data for the activity of a company:
No. Name of indicators
Forecasted
Current
1. Profit
2,148,000
2,875,000
2. Working capital
7,900,000
9,296,296
3. Fixed assets
10,000,000
12,000,000
The variation of profit rate calculated for the advanced funds was:
a. + 1.5%;
b. -1.5%;
c. + 1.5 thousand lei;
d. - 12%;
e. - 0.74%.
27. Choose the formula to establish the production obtained in the break even point:
a.
x =
F +Y
p cv ;
b.
x =
F
p cv ;
c.
x = Fp +cPv
d.
x = Fc+v P
e.
x =
P
p cv .
ACCOUNTING
28. Stock is valued at:
a. cost price;
b. market price;
c. cost or market price which ever is lower;
d. present value;
e. future value.
29. The following item can be depreciated:
a. land;
b. receivables;
c. building;
d. payables;
e. all of the above.
30. Asset accounts would be expected to have:
a. debit balance;
b. credit balance;
c. zero balances;
d. undetermined balances;
e. all of the above.
31. A business entity purchased merchandising during 2002. The following information
is available: 100 units were purchased at 2,000 m.u./unit (m.u.- monetary units),
custom taxes were 20%, VAT 19%. 90 units of merchandise were sold with a 20%
profit margin and and 19% of VAT. The client is allowed a 10% commercial
discount. 100% of sales were collected in cash. The effects in the annual cash-flow
statement concerning this category of merchandise are:
a. Net negative cash-flow of 7,996.8 m.u.
b. Net positive cash-flow of 7,996.8 m.u.
c. Net negative cash-flow of 19,200 m.u.
d. Net positive cash-flow of 19,200 m.u.
e. Net positive cash-flow of 6,720 m.u.
32. Beale Company purchased a machine on the 1st of January 2000, at an invoice price
of $142,600. Transportation charges amounted to $2,000 and $3,400 were spent to
install the machine. Costs of removing an old machine to make room for the new
one amounted to $1,200 and $200 were received for the scrap value of the old
machine.
State the record of depreciation which would be provided on the machine for the first
year on a straight-line basis, assuming an estimated life of eight years.
a. 681 = 281
$18,500;
b. 681 = 281
$17,825;
c. 681 = 291
$5,400;
d. 681 = 281
$18,075;
e. 681 = 291
$1,400.
33. A business entity issued 200 bonds, issue price 500 m.u./bond (m.u. monetary
units) and book value of 550 m.u./bond, with a 30% annual interest payment. The
redemption date is in 3 years time. The effects in annual income statements are:
a. financial expenses of 30,000 m.u.
b. operating expenses of 3,000 m.u. and financial expenses of 33,000 m.u.
c. financial expenses of 36,333 m.u.
d. financial expenses of 11,000 m.u.
e. operating expenses of 10,000 m.u.
34. Contribution to the social securities is paid:
a. only by the employee;
b. only by the employer;
c. by both the employee and employer;
d. on a voluntary basis by the employer;
e. on a voluntary basis by the employee.
35. The accrual basis of accounting refers to:
a. the separate representation in the financial statements of each material item
b. expenses that are offsetting revenues, occurring from the same transaction
c. the assumption that the entity will continue to operate for a indefinately long period in
the future
d. the recognition of both revenues and expenses coming from a giving event,
e. in the same accounting period the recognition of transactions and events when
occurring and not when cash or its equivalent is received or paid.
36. What is the cash-flow from operating activities, knowing that: the net loss is (11,000)
m.u. (monetary units), the annual depreciation of fixed assests is 26,400 m.u.,
accounts receivables were 26,400 m.u. last year, and 8,800 m. u. the current year,
accounts payable were 22,000 m.u. last year and 30,800 m.u. this year, accrued
salaries were 6,600 m.u. last year and 12,100 m.u. this year and 10,000 m.u. that
recers to a loss from foreign exchange transactions:
a. 57,300 m.u.
b. 47,300 m.u.
c. 39,700 m.u.
d. 12,100 m.u.
e. (5,500) m.u.
37. A prepayment of 10,000 m.u. (monetary units) occurred on December, the 20th,
2003, for a 2004s magazine subscription. The effects of this tranzaction in the
2003s financial statements are the following:
a. a cash-outflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
b. a cash-inflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
c. a cash-inflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u.
in the income statement (profit&loss account);
d. a cash-outflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u. in
the income statement (profit&loss account);
e. a cash-outflow of 10,000 m.u. in the cash-flow statement and an increase of 10,000 m.u.
in balance
38. A business entity had a 30,000.000 m.u. (monetary units)as capital, with 1,000
common share issued. An increase of capital occurred in 2002 and 100 new shares
were issued and sold with a 32,000 m.u. market price. The effects in the annual
balance sheet are:
a. increase of business capital with 3,000,000 m.u and increase in cash 3,200,000 m.u.
b. increase of capital with 3,200,000 m.u and increase in cash 3,200,000 m.u.
c. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
d. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
e. increase of equity with 3,200,000 m.u and increase in cash 3,200,000 m.u.
39. A building with a 100,000 m.u. (monetary unit) book value, a 10 years service life,
straight-line method in use is revaluated at the end of the forth year at 66,000 m.u..
By the end of the sixth year of service another revaluation took place, that restated
the buiding to 40,500 m.u. The effects of the second revaluation into the current
years financial statements are:
a. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of
expenses with 3,500 m.u.
b. a decrease of the buiding balance sheet value of 2,500 m.u. and a decrease of
expenses with 3,500 m.u.
c. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of equity
with 3,500 m.u.
d. a decrease of the buiding balance sheet value of 2,500 m.u. and an increase of equity
with 2,500 m.u.
e. a decrease of the buiding balance sheet value of 3,500 m.u. and a decrease of equity
with 3,500 m.u. sheet deffered expenses section;
40. Substance over form refers to:
a. the reliability of the information, contained in the financial statements
b. the relevance of the financial information to the decision-making needs
c. the understandability of the information contained in the financial statements
d. the overall representation of transactions and other events in the financial statements
e. the necessity that transactions and other events to be accounted for and presented in
accordance with the economic reality and not merely their legal form
41. Under the accrual basis of accounting, expenses are recognised when:
a. goods or services are consumed by the firm in generating revenues;
b. the cash outflows takes place;
c. the cash inflow takes place;
d. goods are purchased;
e. none of the above.
42. Accumulated depreciation is considered a(n):
a. liability account;
b. stock equity account;
c. contra-asset account;
d. asset account;
e. expense account.
43. Given the following accounts for Ace Company and their balances as of December
31st, 2000:
Accounts and notes payable
$ 300,000
Property, plant and equipment
$ 2,500,000
Trademarks
$ 200,000
Accumulated depreciation
$ 400,000
Retained earnings
$ 700,000
Marketable securities
$ 600,000
Provision for equipment
$ 500,000
Notes receivable
$ 100,000
The value of the fixed assets is:
a. $ 3,200,000;
b. $ 1,800,000;
c. $ 1,600,000;
d. $ 2,500,000;
e. $ 2,400,000.
44. The historical cost of acquiring an asset includes:
a. acquisition cost plus all costs necessary to bring in to the condition and location
necessary for its intended use;
b. only the acquisition cost;
c. only those costs necessary to bring in to the condition and location necessary for the
intended use;
d. no shipping charges;
e. acquisition cost plus all costs necessary to bring in to the condition and location
necessary for its intended use except for the border fee and border commission.
45. Given the following accounts for Ace Company and their balances as of December
31st 2000: account 212 $2,000,000; account 281 $500,000; account 201 $30,000;
account 280 $10,000; account 300 $50,000; account 390 $20,000; account 419
$140,000; account 409 $11,000; account 411 $6,000; account 471 $1,000. How much
is the value of the total assets and of the current assets?
a. $ 1,568,000
$ 47,000;
b. $ 1,562,000
$ 48,000;
c. $ 1,573,000
$ 67,000;
d. $ 1,583,000
$ 41,000;
e. $ 2,068,000
$ 188,000.
46. The ABC Co is making two products: A and B. The following information is
available:
A
B
Raw materials mmamaterial
100,000
200,000
Direct salaries
400,000
600,000
The factory overheads are 2,000,000 and they will be allocated on the basis of direct
salaries. The total production cost of A and B is:
a. A - 1,300,000
B - 2,000,000;
b. A - 1,700,000
B - 1,600,000;
c. A - 1,600,000
B - 1,700,000;
d. A - 1,269,230
B - 2,030,760;
e. A - 1,500,000
B - 1,800,000.
47. The four principal qualitative characteristics of the information provided in
financial statements are:
a. understandability, relevance, substance over form and comparability;
b. neutrality, relevance, reliability and comparability;
c. understandability, prudence, reliability and comparability;
d. understandability, relevance, reliability and comparability;
e. understandability, relevance, reliability and timeliness.
48. A complete set of financial statements normally includes:
a. a balance sheet, an income statement and the notes;
b. a balance sheet, an income statement, a cash flow statement and the notes;
c. a balance sheet, an income statement, a trial balance and cash flow statement;
d. a balance sheet, an income statement, a cash flow statement, a trial balance, a general
journal and the notes;
e. a balance sheet and an income statement.
49. The division of a firm's life span into arbitrary periods is an application of:
a. revenue recognition;
b. the accrual basis of accounting;
c. the matching convention;
d. the time period assumption;
e. the going concept.
50. Given the following information, which amount should be in the cost of goods sold?
Beginning work in process
$ 6000
Cost of direct material used
$ 130,000
Cost of direct labour
$ 75,000
Cost of factory overhead
$ 65,000
End of work in process inventory
$ 7,000
Beginning finished goods inventory $ 30,000
End finished goods inventory
$ 25,000
a. $ 549,000;
b. $ 274,000;
c. $ 524,000;
d. $ 262,000;
e. $ 354,000.
51. According to the Framework, expenses are defined as:

a. decreases in economic benefits during the accounting period in the form of outflows
or depletions of assets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
b. increases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
c. decreases in economic benefits during the accounting period in the form of inflows of
assets or decreases of liabilities that result in decreases in equity, other than those
relating to distributions to equity participants;
d. decreases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in increase in equity,
other than those relating to contributions from equity participants;
e. money spent for different purposes.
52. Given the following accounts for TOM Co. and their balances as of December 31,
2000:
Social capital paid
$ 300,000
Property, plant and equipment
500,000
Reserves
200,000
Profit and Loss (profit)
400,000
Retained earnings (loss)
700,000
Accounts payable
600,000
Sundry creditors
500,000
Notes receivable
100,000
The value of the owner's equity and total passive is:
a. 1,600,000
2,700,000
b. 700,000
1,500,000
c. 300,000
1,100,000
d. 1,000,000
1,000,000
e. 200,000
1,300,000
53. In a period of rising prices, FIFO and LIFO have:
a. similar effects on the balance sheet and income statement;
b. opposite effects on the balance sheet and income statement;
c. opposite effects on the balance sheet but similar effects on the income statement;
d. similar effects on the balance sheet but opposite effects on the income statement;
e. those methods are not affecting neither balance sheet or income statement.
54. The PIF Co. purchased a fixed asset on January the 1st 2002, the purchasing price
being 9,000,000, transportation expenses - 1,000,000, VAT - 19%. The estimated
useful life is 5 years and the depreciation method is the straight-line method; The
depreciation for the year 2003 is:
a. 2,000,000;
b. 1,800,000;
c. 2,380,000;
d. 8,000,000;
e. 7,200,000.
55. The Hercule Co. purchased a fixed asset on January the 1st 2002 for 50,000,000 lei,
estimated useful life being 8 years, depreciated using AD1 method. The depreciation
for the year 2002 is:
a. 6,250,000;
b. 25,000,000;
c. 9,375,000;
d. 12,500,000;
e. 10,000,000.
56. The Carbon Ink Company's profit statement for the preceding year is the following:
M.U.
Sales (2,000,000 bottles at 0.25)
500,000
Variable costs
300,000
Fixed costs
100,000
Total cost
400,000
Profit
100.000
Required: What is the break-even point in sales and units?
a. 250,000 M.U.
1,000,000 units;
b. 300,000 M.U.
1,200,000 units;
c. 400,000 M.U.
1,500,000 units;
d. 100,000 M.U.
2,000,000 units;
e. 250,000 M.U.
2,000,000 units;
57. The measurement bases stipulated in the Framework include the following:
a. historical cost, current cost value and present value;
b. historical cost, current cost, realisable value, net book value and present value;
c. historical cost, current cost, realisable value and present value;
d. net book value, utility value, acquisition cost and selling price;
e. historical cost, acquisition cost, manufacturing cost and full cost.
58. The following information is related to the financial statements of JERRY Co.:
revenues from selling merchandises: 4,000,000; interest expenses: 500,000; interest
paid: 400,000; expenses with merchandises: 3,200,000; merchandises purchased:
5,000,000 lei; penalties expenses: 50,000; salaries expenses: 100,000; salaries paid:
80,000. The gross profit of JERRY Co. is:
a. 150,000 (profit);
b. 330,000 (loss);
c. 5,350,000 (loss);
d. 70,000 (profit);
e. 290,000 (loss).
59. Which disclosures are to be made in the annual financial statements, regarding a
piece of equipment with a book value of 20,000 m.u (monetary units), a material
residual value of 500 m.u, a 5 years useful life, straight -line method in use,
equipment that is in the last year of service:
a. the balance sheet disclosure of 500 m.u, the income statement disclosure of 4,000
m.u;
b. the balance sheet value of 0 m.u, the income statement effect of 3,900 m.u;
c. the balance sheet disclosure of 500 m.u, an income statement effect of 3,900 m.u;
d. the balance sheet value of 500 m.u, an income statement effect of 16,600 m.u;
e. the balance sheet value of 0 m.u, an income statement effect of 20,000 m.u.
60. The contribution margin is:

a. the excess of revenue over variable costs;
b. the excess of variable costs over fixed costs;
c. the excess of revenues over fixed costs;
d. the excess of revenues over sunk costs;
e. the excess of revenues over opportunity costs.
61. A Company manufactures two products A and B, the prime cost being for A
5,000,000 M.U. and for B 3,000,000 M.U. The product A is manufactured only in
Section 1 and product B is manufactured in both Section 1 and Section 2. The
manufacturing overheads incurred in Section 1 are 2,000,000 M.U. and in Section 2
they are 800,000. The administrative overheads are 600,000. The value of work-inprogress at the beginning of the manufacturing period is for A 75,000 M.U. and the
value of work-in-progress at the end of the manufacturing period is for B 90,000
M.U. The manufacturing overhead absorption base is the prime cost. The
manufacturing cost for A and B is:
A
B
a. 6,125,000
4,520,000
b. 6,775,000
4,520,000
c. 6,725,000
4,660,000
d. 6,325,000
4,460,000
e. 4,460,000
6,325,000
62. Which one from
below:
a. 600 = 300
b. 411=701
c. 401 = 5124
d. 345 = 711
e. 641 = 421
the following entries is not according with the explanation given

100,000
100,000
100,000
100,000
100,000
consuming raw materials;

selling finished goods;
paying an external supplier;
discharging finished goods;
sold recording salaries expenses.
63. Given the following accounts for FRED Co. and their balances as of December 31,
2000: account 321 $200,000; account 212 $3,000,000; account 281 $1,000,000;
account 300 $5,000,000; account 390 $200,000; account 419 $150,000; account 409
$100,000; account 411 $600,000; account 461 $200,000. How much is the value of the
current assets?
a. $ 5,900,000;
b. $ 7,900,000;
c. $ 6,050,000;
d. $ 8,050,000;
e. $ 5,700,000.
64. The balance sheet refers to:
a. current year's performances of the economic entity;
b. the financial position of the economic entity;
c. the modification of the financial position of the economic entity;
d. assets owned by the business matched with their sources of financing;
e. cash-flows generated
65. You know the following information:

Standard direct materials for A
0.100 kg
Actual direct materials for A
0.110 kg
Standard level of output
2,320,000 units
Standard price of materials
20 lei /kg
Actual price of materials
19 lei /kg
Effective level of output
2,316,000 units
The values for efficiency variance and price variance are:
a. + 440,040
- 254,760
b. + 463,200
- 254,760
c. - 463,200
+ 254,760
d. - 440,040
+ 254,760
e. + 463,200
- 208,440
66. The reimbursement of a bank loan affect the cash-flow statement in the following
manner:
a. an inflow in cash flow from operating activities;
b. an outflow in cash flow from investing activities;
c. an outflow in cash flow from operating activities;
d. an outflow in cash flow from financing activities;
e. an inflow in cash flow from financing activities.
67. The evolution of a semi-variable cost with the production for the period January May 2002 is the following:
Month
Production (units)
January
1,000
February
1,200
March
1,100
April
1,500
May
1,320
The fixed cost and the unit variable cost are:
a. 120,000 M.U
1,100 M.U. /unit;
b. 100,000 M.U.
960 M.U. /unit ;
c. 80,000 M.U.
940 M. U. /unit ;
d. 150,000 M.U.
1,200 M.U. /unit ;
e. 70,000 M.U.
990 M. U. /unit ;
Expenses (M.U.)
1,060,000
1,252,000
1,156,000
1,540,000
1,367,200
68. What is the cash flow from operating activities, knowing that: the net income is 200
m.u (monetary units), the annual depreciation of fixed assets is 125 m.u, accounts
receivables were 586 m.u last year and 673 m.u the current year, inventories were
610 m.u last year and 657 m.u this year, accounts payable were 332 m.u last year
and 389 m.u this year and the current year's gain on sale of equipment was 20 m.u:
a. 228 m.u;
b. 382 m.u;
c. 402 m.u;
d. 248 m.u;
e. 103 m.u.
69. A building with a 100,000 m.u (monetary unit) book value, a 10 years service life,
straight-line method use, is revaluated at the end of the fourth year at 66,000 m.u.
By the end of the sixth year of service a second revaluation took place, which
restated the building to 40,500 m.u. The effects of the second revaluation into the
current years' financial statements are:
a. a decrease of the building balance sheet value of 3,500 m.u and an increase of
expenses with 3,500 m.u;
b. a decrease of the building balance sheet value of 2,500 m.u and an decrease of
expenses with 3,500 m.u;
c. a decrease of the building balance sheet value of 3,500 m.u and an increase of equity
with 3,500 m.u;
d. a decrease of the building balance sheet value of 2,500 m.u and an increase of equity with
2,500 m.u;
e. a decrease of the building balance sheet value of 3,500 m.u and a decrease of equity with
3,500 m.u.
70. Matching concept refers to:
a. assets matching liabilities and owners' equity;
b. the recognition of both revenues and expenses coming from a giving event, in the
same accounting period;
c. production costs that match the cost of goods sold;
d. expenses that are offsetting revenues occurring from the same transaction;
e. consumption of assets that generates expenses in the same accounting period in the
current year.
71. A current year's payment of dividends (dividends were allocated from last year's
profit) will influence:
a. the operating cash-flow of the current year;
b. the cash-flow from investing activities of the current year;
c. the cash-flow from financing activities of the current year;
d. last year's total net cash flow;
e. last year's cash flow from investing activities.
72. The dual-aspect concept in accounting refers to:
In managerial accounting the profit is calculate following the relation:
a. Selling price - Production cost
b. Total revenues Total expenses
c. Selling price Non manufacturing costs
d. Selling price Cost of goods sold
e. Selling price Variable costs
73. A Company manufactured one product, number of units produced being 2,000
units, fixed cost is 5,000,000 MU, variable cost 8,000,000 MU, and the profit is
3,000,000. The breakeven point in sales is:
a. 16,000,000;
b. 10,000,000;
c. 13,000,000;
d. 15,000,000;
e. 8,000,000.
74. A company produces and sells different goods. Information for the period:
Variable cost per unit 600mu
Selling price per unit 1,000mu
Total fixed cost 2,500,000mu
Calculate the number of units that must be manufactured and sold for a profit of
700,000mu.
a. 6,250 u
b. 6,750 u
c. 8,000 u
d. 7,750 u
e. 7,250 u
75. A company manufactured two products X and Y and the data available at the end
of the period is the following:
Beginning inventory work in process for product Y 120,000mu
Total direct expenses: product X 800,000mu; product Y 1,200,000mu
Total indirect expenses: 400,000mu
Ending inventory work in process for product Y 50,000mu
The production cost for products X and Y is:
X
Y
a. 1,160,000
1,410,000
b. 960,000
1,510,000
c. 900,000
1,570,000
d. 910,000
1,670,000
e. 1,060,000
1,550,000
76. The total cost of goods sold is calculated :
a. Prime cost + manufacturing overhead
b. Material cost + labour cost + distribution cost
c. Production cost of goods sold + non manufacturing overheads
d. Production cost of goods manufactured + non manufacturing overheads
e. Production cost of goods manufactured + administration overhead cost
77. The following are the maintenance costs incurred in a machine shop for six months
with corresponding machine hours:
Month
Machine hours
Maintenance costs (mu)
January
2,000
600,000
February
2,200
640,000
March
1,700
540,000
April
2,400
680,000
May
1,800
560,000
June
1,900
580,000
TOTAL
12,000
3,600,000
Calculate the maintenance costs for July when the machine hours will be 2,300.
a. 660,000 mu
b. 640,000 mu
c. 700,000 mu
d. 650,000 mu
e. 680,000 mu
78. A company's standard labor rate for its factory workers is set at MU 5 per hour.
The standard time allowed for producing one product unit is 20 minutes. During
the period 4,800 units were produced and the factory workers were paid MU 5.25
per hour. The actual hours worked were 1,560. The labor cost variance is:
a. 190 adverse;
b. 390 adverse;
c. 190 favorable;
d. 390 favorable;
e. 195 adverse.
79. The following data is available at the end of the period:
Selling price per unit 1,500 mu
Variable cost per unit: raw materials 300 mu; labour 200 mu;indirect variable
expenses 400 mu
Fixed costs 80,000 mu
Units manufactured and sold 500
Calculate the number of units necessary to increase the production and the sales if
the profit will remain constant and labour expenses will increase of 50%.
a. 55 u;
b. 600 u;
c. 260 u;
d. 500 u;
e. 100 u.
80. A 200,000 m.u (monetary units) piece of equipment is 80% financed from
government grants. The equipment has an estimated service life of 5 years, a nonmaterial residual value of 200 m.u and is depreciated on the basis of units of
production method. Which are the financial statements' disclosures of the second
year of service, knowing that the annual number of units of production obtained
was 3,000 and the total number of expected units of production to be obtained is
30,000?
a. annual expenses will increase by 40,000 m.u and the annual revenues will increase by
32,000 m.u;
b. the annual expenses will increase by 20,000 m.u and the annual revenues will
Increase by 32,000 m.u;
c. the annual expenses will increase by 40,000 m.u and the annual revenues will increase
by 16,000 m.u;
d. the annual expenses will increase by 19,980 m.u and the annual revenues will increase
by 32,000 m.u;
e. annual expenses ,vin increase by 20,000 m.u and annual revenues will increase by
16,000 m.u.
81. A companys standard labour rate for its factory workers is set at 5 mu per hour.
The standard time allowed for producing one unit is 20 minutes. During the period
4,800 units were produced and the factory workers were paid 5.25 mu per hour.
The actual hours worked were 1,560. What is the total labour cost variance?
a. 390 mu adverse;
b. 190 mu adverse;
c. 190 mu favorable;
d. 390 mu favorable;
e. 180 mu favorable.
82. PIF Ltd. operates a process costing system. Production details for one production
process for august is presented bellow:
Materials input (5,000 kg)
150,000
Direct labor
70,000
Production overhead
20,000
240,000
It is expected that the weight of output from the process should be 95% of material
input, the remaining 5% representing loss which can be sold for MU 10 per kg.
Actual production was 4,500 kg, the remaining 500 kg being sold for the expected
price. Calculate:
the cost per kg of output
the cost of the 4,500 kg produced
the amount written off in the respect of any abnormal amount of loss.
(1)
(2)
(3)
a. 50;
240,000;
2,500;
b. 48;
237,500;
12,500;
c. 48;
225,000;
10,000;
d. 53;
240,000;
(2,500);
e. 50;
225,000;
10,000.
83. A company has produced its budget for the next year with an estimate of MU
8,400,000 for the fixed production overheads and of 1,050,000 for production labor
hours. A pre-determined fixed overhead absorption rate was calculated on the basis
of these figures.
Actual results for the year showed fixed overheads of MU 8,680,000 and production
labor hours 1,120,000. The total over or under absorption of fixed overheads for
the period is:
a. 280,000 under absorption;
b. 280,000 over absorption;
c. 262,000 under absorption;
d. 320,000 over absorption;
e. 560,000 over absorption.
84. A company has two manufacturing departments Ml and M2 and a service
department SI. It manufactures tires which spend 2 hours being processed in Ml
and 1 hour being processed in M2. The service department cost is apportioned to
Ml and M2 in the ratio 4:6. The following information is also relevant:
Ml
M2
S1
Overheads apportioned
56,500
72,020
36,760
Direct labor hours
8,900
5,300
Overheads will be absorbed on the direct labor hours basis. Using total absorption
costing, determine the total overheads absorbed into a tires unit:
a. 30.50;
b. 26.29;
c. 33.75;
d. 35.82;
e. 34.02.
85. The following information refers to a monthly production of a particular product:

Budget
Actual
Units produced
600
580
Material input (kg)
1,500
1,566
Cost of material consumed
25,500
25,839
The usage variance of these materials is:
a. 1,122 adverse;
b. 1,914 adverse;
c. 783 favorable;
d. 1,972 favorable;
e. 1,972 adverse.
86. The relation for determining the manufacturing cost of goods sold is:
a. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st;
b. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st Prime
Cost + Manufacturing Overheads '- WIP on Jan 1st + WIP on Dec 31st - FG on Jan 1st
+ FG Dec 31st;
c. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads;
d. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads + Selling and Distribution
Overheads;
e. Prime Cost + Manufacturing Overheads + Administrative Overheads + Selling and
Distribution Overheads.
87. One of the following expense is not considered as a part of the manufacturing cost:
a. depreciation of an equipment;
b. the consumables used in the service center;
c. the financial discounts;
d. the salary of the cleaning woman in the production center;
e. the production supervisor salary.
MANAGEMENT
88. Where should be placed the project buffers, in a critical chain framework?
a. before every step;
b. at the end of the project;
c. after every step;
d. at the beginning of the project;
e. at the point where a feeding path merges with the critical path.
89. A _________________ is an example of an operational plan in a business firm.
a. Strategy;
b. Forecast;
c. Benchmark;
d. marketing plan;
e. balance sheet.
90. When monitoring the project buffer, the completion of a step five days later than
estimated is translated to:
a. The project buffer is enlarged by five days;
b. The project buffer is reduced by five days;
c. The project buffer is enlarged by five days if the step is on the critical path;
d. The project buffer is reduced by five days if the step is on the critical path;
e. It has no influence on the project buffer.
91. Company L&D expects a three-month delay in completing an expansion project.
What will be the total penalty if the expected sales are 5 million dollars per month
and the net margin is 20%?
a. The money will not be lost. it will just be postponed;
b. 15 million dollars;
c. 1 million dollars;
d. There is no penalty associated with the late completion of the expansion project;
e. 3 million dollars.
92. When using the benefits the client will have by purchasing a product for identifying
the price of that product, we deal with:
a. The market's perception of value;
b. The supplier's perception of value;
c. The employees' perception of value;
d. The shareholders' perception of value;
e. The manager's perception of value.
93. For critical path scheduling techniques to be most applicable, a project must have
certain characteristics. Which one of the following characteristics is not adequate:
a. The project must have well defined jobs or tasks whose completion mark the end of
the project;
b. The jobs or the tasks of the project must have the same duration and resources;
c. The jobs or tasks are independent; they may be started, stopped, and conducted
separately within a given sequence;
d. The jobs or tasks are ordered: they must follow each other in a given sequence;
e. The jobs or tasks are ordered in a given sequence, scheduled for the same duration.
94. The process of management involves the functions of planning, __________, leading,
and controlling.
a. Accounting;
b. Creating;
c. Innovating;
d. Organizing;
e. Motivating.
95. When a supervisor clarifies desired work targets and deadlines for her work team,
she is fulfilling the management function of __________.
a. Supervising;
b. Controlling;
c. Delegating;
d. Planning;
e. Motivating.
96. The first step in the control process is to __________.

a. measure actual performance;
b. compare results with objectives and standards;
c. take necessary action;
d. establish objectives and standards;
e. monitor the results.
97. In Herzberg's two-factor theory, base pay is considered a __________ factor.
a. Valence;
b. Satisfier;
c. Hygiene;
d. Equity;
e. Ethical.
98. Where should be placed the project buffers?
a. at the beginning of the project;
b. at the point where a feeding path merges with the critical path;
c. at the end of the project;
d. before and after every step;
e. it doesn't matter.
99. In judgmental heuristics approach, decisions are not influenced by:
a. current situation;
b. comparisons with similar circumstance;
c. information readily available in memory;
d. satisficing decision;
e. the available heuristic.
100. A _________ is limited scope and addresses activities to implement strategic plans.
a. operational plan;
b. strategic plan;
c. financial plan;
d. short-range plan;
e. long-range plan.
101. A ________________ allocates ressources on the basis of a single estimate of costs:
a. flexible budget
b. zero-based budget
c. project schedule
d. short term budget
e. fixed budget
102. The __________ is the predominant values system for the organization as a whole:
a. mission statements
b. objectives
c. core values
d. social responsibility
e. corporate culture
103. Typical characteristics of entrepreneurs include the following:

1. High energy level
2. Planning oriented
3. High need for achievement
4. Tolerance for ambiguity
5. Flexibility
The right combination is:
a. 1+2+4
b. 1+3+4
c. 1+3+5
d. 1+2+4
e. 1+2+3
109. A ________________ pursues innovation and new opportunities in the face of risk
a. focus strategy
b. prospector strategy
c. analyzer strategy
d. leadership strategy
e. reactor strategy
110. The first step in the problem-solving process is to __________.
a. evaluate results;
b. find and define the problem;
c. identify alternatives;
d. choose a solution;
e. define how to implement the solution.
111. __________ is when individualized products are made quickly and with
production efficiencies similar to those achieved by mass production of uniform
products.
a. mass customization;
b. lean production;
c. mass manufacturing;
d. flexible production;
e. batch production.
112. Planning is defined as the process of __________ and __________.
a. taking action, evaluating outcomes;
b. developing premises about the future, evaluating them;
c. setting objectives, deciding how to accomplish them;
d. measuring past performance, targeting future performance;
e. none of the above answers is correct.
113. Supervisors and team leaders spend most of their time working on _______ plans.
a. long-range;
b. strategic;
c. short-range;
d. standing;
114. The most appropriate first question in the strategic planning process is ________.
a. "Why aren't we doing better?";
b. "Where do we want to be in the future?";
c. "How can we get where we want to be?";
d. "How well are we currently doing?";
e. "How well are our competitors doing?".
115. In the figure below, identify the duration of the critical path:
Buildbuilding
building
Build
10
weeks
90 days
Make building functional

2 weeks
Install machines in building
3 weeks
Contract vendors
1 week
Build machines
9 weeks
Train the workers on
the machines
2 weeks
Hire workers
14 weeks
a.
b.
c.
d.
e.
17 weeks;
15 weeks;
16 weeks;
13 weeks;
14 weeks.
116. The __________ method of inventory control orders a fixed number of items every
time an inventory level falls to a predetermined point.
a. ordering cost;
b. economic order quantity (EOQ);
c. statistical control;
d. carrying cost;
117. There are three mechanisms of wasting safety added to a project. Identify two of
them from the list below:
1. Time estimates are based on pessimistic experiences;
2. There is no rush to start at the last minute (the student syndrome);
3. The larger the number of management levels involved, the higher the total
estimation;
4. The dependencies between steps they cause delays to accumulate and
advances to be wasted.
The right combination is:
a. 1+2;
b. 2+4;
c. 1+3;
d. 1+4;
e. 2+3.
SUCCES LA EXAMENUL DE LICEN!

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1.

Examenul de licen se pregtete cu mult timp nainte de finalizarea studiilor

1.1. ELEMENTELE COMPONENTE ALE EXAMENULUI

1.1.1. Proba scris a examenului de licen

Pentru specializarea Economia ntreprinderii (cu predare n limba german), aceste

1.1.2. Elaborarea i susinerea lucrrii de licen

1.2. PROCEDURA DE NSCRIERE LA EXAMENUL DE LICEN

Examenul de licen este promovat dac ambele probe (proba scris i

Conform modelului prezentat la pagina 24, capitolul 3 al prezentului ndrumar

1.3. DOCUMENTELE NECESARE PENTRU NSCRIEREA

Figura nr. 1. Model de cerere de nscriere la examenul de licen

Coordonator: Prof. univ. dr. Mihaela DUMITRANA

Financial Reporting Framework for Non-Operating Liabilities: Strategies and Concepts,

Disciplina: BANKING OPERATIONS AND TECHNIQUES

Financing the International Transactions: Supplier / Buyer Credit.

New Economics and Knowledge-Based Society. Promotion of Knowledge-Based

Intellectual Capital as a Source of a Competitive Sustainable Advantage for KnowledgeBased Organizations

Disciplina: FINANCIAL AND ECONOMIC ANALYSIS

Disciplina: HUMAN RESOURCES MANAGEMENT

The Importance of Career Development for the Performance of the Organization at

Disciplina: INTERNATIONAL FINANCE

Coordonator: Prof. univ. dr. Dumitru BADEA

Disciplina: INSUANCE AND REINSURANCE

Disciplina: INVESTMENT AND RISK

The Freedom of Circulation of Persons in the Communitary Space.

Coordonator: Prof. univ. dr. Ion NFTNIL

Disciplina: NEGOTIATING TECHNIQUES

Disciplina: QUALITY MANAGEMENT

Prezentul capitol se dorete a fi un ghid n vederea elaborrii lucrrii de licen,

3.1. CE ESTE O LUCRARE DE LICEN?

De asemenea, alegerea conductorului tiinific nu trebuie s se bazeze pe simpatii,

3.2. ALEGEREA TEMEI LUCRRII DE LICEN

[ Semntura studentului / studentei ]

Domnului Decan al Facultii de Studii Economice n Limbi Strine

Figura nr. 2. Model de cerere de aprobare a temei lucrrii de licen

3.3. CERCETAREA MATERIALULUI BIBLIOGRAFIC

Ed. Economic, Bucureti

Ed. Economic, Bucureti

Ed. CECCAR, Bucureti

Ed. Economic, Bucureti

Editura, locul apariiei

Ghid pentru nelegerea i aplicarea

John Wiley&Sons, Cincinnatti 1989

Colecia Ziarul financiar

Figura nr. 3. Exemplu de list bibliografic

Aceast list v va permite s avei o imagine de ansamblu asupra publicaiilor

Linii fierbini i reea TV intern

Instruirea echipei manageriale

Figura nr. 4. Model de fi de lectur

n general, o fi de lectur standard cuprinde urmtoarele rubrici:

3.4. PLANUL DE LUCRU I UTILIZAREA

Figura nr. 5. Exemplu de structurare logic a lucrrii

Acest tip de organizare a materialelor permite adugarea unor noi direcii de

3.5. REDACTAREA LUCRRII DE LICEN

3.5.1. Cum redactm?

3.5.2. Structura lucrrii i reguli de tehnoredactare

ACADEMIA DE STUDII ECONOMICE DIN BUCURETI

ACADEMIA DE STUDII ECONOMICE DIN BUCURETI

SPECIALIZAREA ADMINISTRAREA AFACERILOR

FACULTY OF ECONOMIC STUDIES IN FOREIGN LANGUAGES

[ TITLUL LUCRRII N LIMBA ENGLEZ ]

[ TITLE OF THE PAPER IN ENGLISH ]

FACULTATEA DE STUDII ECONOMICE N LIMBI STRINE

[Grad didactic, titlu tiinific, prenume, nume] [Prenume, nume]