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BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION.

MANAGEMENT

COLEGIUL DE REDACIE:
Prof. univ. dr. hab. Ion BOLUN, Academia de Studii Economice a Moldovei
Prof. univ. dr. hab. Vasile BUCUR, Academia de Studii Economice a Moldovei
Prof. dr. Piotr BULA, Academia de Economie din Kracowia, Polonia
Prof. univ. dr. hab. Eugenia FEURA, Academia de Studii Economice a Moldovei
Prof. dr. hab. Iurii MACAGON, Universitatea Naional, Ucraina
Prof. univ. dr. hab. Vitalii MACAROV, Academia de tiine, Rusia
Prof. univ. dr., acad. Anatolie MAZARACHI, Universitatea Naional de Comer i Economie din Kiev, Ucraina
Prof. univ. dr. hab. acad. Gheorghe MICOI, Academia de tiine a Moldovei, gmiscoi@asm.md
Prof. univ. dr. hab. m.c. al AM, Dumitru MOLDOVAN, Academia de Studii Economice a Moldovei
Prof. univ. dr. Ion PETRESCU, Universitatea Spiru Haret, Braov, Romnia
Prof. dr. Alban RICHARD, Universitatea Pierre Mends France de Grenoble, Frana
Prof. dr. Agop SARKISYAN, Academia de Economie Dm. enov din Svitov, Bulgaria
Prof. univ. dr. Ioan-Franc N. VALERIU, Institutul de Cercetri Economice al Academiei Romne
Prof. univ. dr. Gheorghe ZAMAN, m.c. al Academiei Romne, Institutul de Economie Naional
Prof. univ. dr. hab. Rodica HNCU, Academia de Studii Economice a Moldovei
Prof. univ. dr. Oleg STRATULAT, Academia de Studii Economice a Moldovei
Conf. cercet. dr.Corneliu GUU, Academia de Studii Economice a Moldovei
Conf. univ. dr. Nadejda BOTNARI, Academia de Studii Economice a Moldovei
Conf. univ. dr. Oxana SAVCIUC, Academia de Studii Economice a Moldovei
Conf. univ. dr. Liubomir SCORIC, Universitatea de Comer, Economie i Cooperaie de Consum, Gomel, Belarus

ECHIPA REDACIONAL:

Redactor-ef: Grigore BELOSTECINIC,


prof. univ. dr. hab., academician al AM
Redactor ef-adjunct: Valentina NAMOLOVAN
Redactor literar: Constantin CRCIUN
Operator: Natalia IVANOVA
Redactor tehnic: Feofan BELICOV
Designer copert: Maria BUDAN

ADRESA REDACIEI:
Str. Mitropolit G. Bnulescu-Bodoni 59,
ASEM, bloc B, b.501,
tel: 402-936; 402-886
Cod: MD 2005, Chiinu,
Republica Moldova
E-mail: economica@ase.md

Revista este acreditat de Consiliul Naional


pentru Acreditare i Atestare al RM, categoria B
Revista este indexat n urmtoarea baz de date internaionale:
http://oaji.net/journal-detail.html?number=1425
URL: http://oaji.net/journal-detail.html?number=1425

Certificat de nregistrare nr.270 din 31.10.2013


Index potal: PM-31627
ISSN 1810-9136

Editura ASEM, Chiinu-2015


Redacia nu este responsabil pentru coninutul articolelor publicate

2 Revista / Journal ECONOMICA nr. 3 (93) 2015


BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION. MANAGEMENT

ACADEMY OF ECONOMIC STUDIES OF MOLDOVA

ECONOMICA
Scientific and didactic journal

Year XXIII, nr.3 (93), September 2015

Editorial-Polygraphic Department of ASEM

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EDITORIAL BOARD:
Professor Dr. Hab. Ion BOLUN, Academy of Economic Studies of Moldova
Professor Dr. Hab. Vasile BUCUR, Academy of Economic Studies of Moldova
Professor PhD Piotr BULA, Krakow Academy of Economy, Poland
Professor Dr. Hab. Eugenia FEURAS, Academy of Economic Studies of Moldova
Professor Dr. Hab. Iurii MACAGON, National University, Ukraine
Professor Dr. Hab. Vitalii MACAROV, Academy of Science, Russia
Professor PhD Acad. Anatolie MAZARACHI, Kyiv State University of Commerce and Economics, Ukraine
Professor Dr. Hab. Acad. Gheorghe MISCOI, Academy of Science of Moldova
Professor Dr. Hab. c.m. of ASM Dumitru MOLDOVAN, Academy of Economic Studies of Moldova
Professor PhD Ion PETRESCU, Spiru Haret University, Brasov, Romania
Professor PhD Alban RICHARD, Pierre Mends France de Grenoble University, France
Professor PhD Agop SARKISYAN, D. Tsenov Academy of Economics, Svishtov, Bulgaria
Professor PhD Ioan-Franc N. VALERIU, National Institute of Economic Research of Romanian Academy
Professor PhD Gheorghe ZAMAN, c. m. of Romanian Academy, Institute of National Economy
Professor Dr. Hab. Rodica HINCU, Academy of Economic Studies of Moldova
Professor PhD Oleg STRATULAT, Academy of Economic Studies of Moldova
Assoc.Professor Researcher PhD Corneliu GUTSU, Academy of Economic Studies of Moldova
Assoc.Professor PhD Nadejda BOTNARI, Academy of Economic Studies of Moldova
Assoc.Professor PhD Oxana SAVCIUC, Academy of Economic Studies of Moldova
Assoc.Professor PhD Liubomir SCORIC, Belarusian Trade-Economic University of Consumers Cooperation, Gomel, Belarus

EDITORIAL STAFF:

Editor-in-chief: Grigore BELOSTECINIC,


Professor, Dr. Hab., Academician
Vice-Editor-in-chief: Valentina NAMOLOVAN
Editor (English): Ludmila RURAC
Operator Natalia IVANOVA
Technical editor: Feofan BELICOV
Designer of cover: Maria BUDAN

ADDRESS OF PUBLISHING DEPARTMENT:


59, Mitropolit G. Banulescu-Bodoni street
ASEM, block B, office 501,
tel: 402-936; 402-886
Postcode: MD 2005, Chisinau,
Republic of Moldova
E-mail: economica@ase.md

The journal is accredited by the National Certification


and Accreditation Council of RM, Category B
The journal is indexed in the following international data base:
http://oaji.net/journal-detail.html?number=1425
URL: http://oaji.net/journal-detail.html?number=1425

Registration certificate nr.270 of 31.10.2013


Postcode: PM-31627
ISSN 1810-9136

Publishing department ASEM, Chisinau-2015


The editorial is not responsible for the content of the published articles

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SUMAR
BUSINESS I ADMINISTRARE. MANAGEMENT
Dezvoltarea strategic a pieei cerealelor n baza abordrii de marketing 7
Prof. univ., dr. hab. Sergiu Petrovici, UCCM
Drd., lect. sup. univ. Sergiu Mrza, UASM
Modelarea relaiilor dintre competitivitate i capitalul uman 14
Dr. asist. univ. Alina Suslenco, Universitatea Alecu Russo din Bli
nvmntul profesional tehnic din Republica Moldova bazat pe instituionalizarea
mecanismelor de interaciune dintre sistemul educaional i economic 21
Drd. Veronica Midari, ASEM
Dezvoltarea calitii serviciilor turistice n condiii de globalizare a turismului 30
Drd. ASEM, Irina Roitman, Director al Ageniei turistice Racurs-Tur
ECONOMIE FUNDAMENTAL I APLICATIV
Influena mecanismului de formare a preurilor asupra performanelor ntreprinderii 40
Dr., conf. univ. interimar Silvia Zaharco, UASM
FINANE, CONTABILITATE I ANALIZA FINANCIAR
Evaluarea performanei financiare a ntreprinderilor industriale prin prisma dimensiunilor
de profitabilitate, rentabilitate i cretere 49
Conf. univ., dr. Nadejda Botnari, ASEM,
Drd. ASEM, Ana Nedelcu, lect. USCH B. P. Hasdeu
Aplicarea taxelor pentru utilizarea resurselor biologice n Republica Moldova i
recomandri de reformare a acestora 60
Conf. univ. dr. Petru Bacal, ASEM
Accepiuni ale conceptului de risc n activitatea de antreprenoriat 69
Conf. univ. dr. Neli Muntean, ASEM,
Dr. Iulian Muntean, UASM
INTEGRAREA EUROPEAN I POLITICI SOCIALE
Atitudinea trstur caracterial important n obinerea performanelor 80
Dr. Iulian Muntean, UASM,
Lect. univ. Diana Ciobanu, ASEM,
Natalia Vhocenco, prof. de arte plastice, gr. did. I, .A.P. A. ciusev
Sustenabilitatea balanei de pli a Republicii Moldova 85
Drd, ASEM, Marina Soloviova
ef de secie, Direcia Balana de pli, Banca Naional a Moldovei
INFORMATIC
Aspecte statistice privind costul unitar al forei de munc 94
Drd. Olga Pani, ASEM
Estimarea eficienei cheltuielilor cu educaia teriar n rile UE 100
Drd. Raluca-Mariana Drgoescu, ASE Bucureti
Drd. Ioana-Maria Bucerzan (Precup), ASE Bucureti
Drd. Ramona Bere (Silvestru), ASE Bucureti

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CONTENT
BUSINESS AND ADMINISTRATION. MANAGEMENT
Strategic development of the cereals market based on marketing approach 7
Professor, PhD Sergiu Petrovici, UCCM
Senior lect., PhD student Sergiu Mirza, SAUM
Modeling the relationship between competitiveness and human capital 14
Assist. lect., PhD Alina Suslenco Alecu Russo State University of Balti
Vocational education system in the Republic of Moldova based on institutionalization of
interaction mechanism between education and economic systems 21
PhD student Veronica Midari, ASEM
Development of the tourism service quality under tourism globalization 30
PhD student ASEM, Irina Roitman, Director of Tourism Agency Racurs-Tur

FUNDAMENTAL AND APPLIED ECONOMICS


The influence of price formation mechanism on enterprises performances 40
Assoc. Prof., PhD Silvia Zaharco, SAUM
FINANE, ACOOUNTING AND FINANCIAL ANALYSIS
Financial performance evaluation of industrial enterprises in terms of profitability, return
and growth dimensions 49
Assoc. Prof., PhD Nadejda Botnari, ASEM
PhD student ASEM, Ana Nedelcu, lecturer CSU B.P. Hasdeu
Application of taxes for use of biological resources in Moldova
and recommendations for its reforming 60
Assoc. Prof. PhD Petru Bacal, ASEM
Concepts of risk in entrepreneurial activity 69
Assoc. Prof., PhD Neli Muntean, ASEM
PhD Iulian Muntean, SAUM
EUROPEAN INTEGRATION AND SOCIAL POLICIES
Attitude important character traits in obtaining performance 80
PhD Iulian Muntean, SAUM
Lecturer Diana Ciobanu, ASEM
Teacher of arts Natalia Vihocenco, A. Sciusev School of Arts
Balance of payments sustainability: evidence from the Republic of Moldova 85
PhD student Marina Soloviova, ASEM
Head of section, Balance of Payments Division, National Bank of Moldova
INFORMATICS
Statistical issues in the concept of unit labour costs 94
PhD student Olga Panis, ASEM
Estimating the efficiency of tertiary education expenditure in EU countries 100
PhD student Raluca-Mariana Dragoescu, Bucharest University of Economic Studies
PhD student Ioan-Maria Bucerzan (Precup), Bucharest University of Economic Studies
PhD student Ramona BERE (Silvestru), Bucharest University of Economic Studies

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DEZVOLTAREA STRATEGIC A STRATEGIC DEVELOPMENT OF


PIEEI CEREALELOR N BAZA THE CEREALS MARKET BASED
ABORDRII DE MARKETING ON MARKETING APPROACH
Prof. univ., dr. hab. Sergiu PETROVICI, UCCM Professor, PhD Sergiu PETROVICI, UCCM
Drd., lect. sup. univ. Sergiu MRZA, UASM Senior lect., PhD student Sergiu MIRZA, SAUM
n lucrare, sunt elucidate specificul cercetrii This paper considers the specifics of the
pieei cerealelor i conceptul dezvoltrii strategice a cereals market research and the concept of the
pieei cerealelor n baza abordrii de marketing. O strategic development of the cereals market based on
deosebit atenie este acordat problemei evalurii marketing approach. Special attention is paid to the
potenialului de marketing ca mijloc de descoperire a evaluation of the marketing potential as a means of
avantajelor i dezavantajelor concureniale n finding out the advantages and disadvantages of
dezvoltarea ramurii cerealelor din republic. Pentru o competitiveness regarding the development of the
mai mare claritate, autorii au formulat direciile de cereals sector in the country. For greater clarity
perfecionare a mecanismului pieei cerealelor din authors formulated the main improvable directions of
Republica Moldova. the cereals market mechanism in the Republic of
Cuvinte-cheie: piaa cerealelor, dezvoltarea Moldova.
strategic, marketing mix, potenialul de marketing. Key words: cereals market, strategic
JEL: M10, M31 development, marketing mix, marketing potential.
JEL: M10, M31
Introducere. Actualmente, organizaiile i
ntreprinderile agricole, care se gsesc n mediul Introduction. Currently, the organizations
concurenial, trebuie s elaboreze strategii de and agricultural companies that are in a competitive
dezvoltare a activitilor sale, pornind de la environment must elaborate development strategies of
posibilitile proprii, reacionnd operativ la their activities proceeding from own possibilities,
schimbrile conjuncturii pieei n baza utilizrii responding promptly to changes in market conjuncture
abordrilor de marketing. ntreprinderile i using marketing approaches. Businesses and
organizaiile agricole cunosc, din experiena proprie, agricultural organizations know from their experience
multe dificulti cu caracter intern i extern n many internal and external difficulties in developing
elaborarea i realizarea strategiilor de dezvoltare a and implementing strategies for the development of
propriilor activiti i, de aceea, este inevitabil s se activities; and therefore it is inevitable that they deal
ocupe cu activiti de marketing ce in de studierea with marketing activities related to studying
necesitilor consumatorilor i adaptarea producerii consumers needs and adapting production of cereals at
cerealelor la cerinele pieei. n acest aspect, the market requirements. In this aspect, development
problemele elaborrii i realizrii strategiei de and implementation problems of cereals market
dezvoltare a pieei cerealelor n baza intensificrii development strategy based on intensive marketing
activitii de marketing sunt actuale. activity are current on the agenda.
1. Analiza particularitilor cercetrii pieei 1. Peculiarities analysis of the cereals
cerealelor market research
Specificul cercetrii pieei cerealelor const n The specific feature of the cereals market
faptul c sectorul cerealier este unul din principalele research lies in the fact that the cereals sector is one of
compartimente ale agriculturii, care asigur o temelie the main sectors of agriculture which provides a great
deosebit pentru depirea constrngerilor cu care se foundation for overcoming the constraints faced by
confrunt agricultura n dezvoltare. Menionm c developing agriculture. We have to notice that this
acest sector descoper o cale de depire a srciei sector finds a way of overcoming poverty for the rural
pentru populaia din zona rural i o modalitate de population and a way to ensure national food security.
asigurare a securitii alimentare naionale. An important specific feature of the cereals
O particularitate important a gospodriilor companies consists in the fact that their economic
cerealiere const n faptul c indicatorii economici ai indicators are lower compared to other economic
acestora sunt mai mici fa de alte entiti economice ale entities of the agro industrial complex, at the same time
complexului agroindustrial, iar lucrrile cer un volum these specific activities demand a high workload and
mare de munc i consum colosal de energie electric i colossal consumption of electricity and heat. However,
termic. Totodat, aceste gospodrii cerealiere sunt mai these households are more responsive to technical
receptive la noutile progresului tehnico-tiinific i mai scientific progress news, and are more attractive for

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atractive n domeniul atragerii investiiilor, n comparaie investments in comparison with other economic
cu ali ageni economici din agricultur. companies from agricultural sector.
n viziunea autorilor, lipsa unei concepii de In the view of the authors, the lack of a
dezvoltare strategic a pieei cerealelor n baza strategic development concept of the cereals market
abordrii de marketing poate aduce la consecine based on marketing approach can lead to negative
negative, din motivul c msurile economice i consequences for the reason that economic and
organizatorice de sprijin al productorilor de cereale organizational measures to support the cereals
comport caracter de o singur dat i nu cuprind toate producers are bear character once and do not cover all
aspectele funcionrii ramurii cerealelor. Pstrarea aspects of the cereals sector functioning. Keeping
tendinelor negative n ramura cerealelor, care se negative trends in cereals sector, which expresses itself
exprim prin degradarea tehnic i tehnologic, through technical and technological degradation, as
precum i prin criza culturii de semine selecionate i well as the crisis of the selected crop seeds market and
infrastructura slab dezvoltat a pieei pot aduce la poor infrastructure, can bring adverse consequences to
consecine nefavorabile n economie. the economy.
Conceptul dezvoltrii strategice a pieei The concept of strategic development of the
cerealelor n baza intensificrii activitii de marketing cereals market under intensified marketing activity is
se bazeaz pe analiza i evaluarea cererii n based on analysing and assessing the demand in future
perspectiv la produsele cerealiere, precum i pe for cereals products, as well as increasing the
sporirea eficienei funcionrii pieei cerealelor. n efficiency of the cereals market functioning. A special
evaluarea cererii de produse cerealiere, un loc deosebit interest in assessing demand process for cereals
i aparine determinrii avantajelor concureniale ale products is to determining the competitive advantage of
produciei cerealiere la diferite niveluri i cutrii cereal production at various levels and searching
posibilitilor de depistare a ameninrilor ce reduc possibilities to found out the threats that reduce cereal
competitivitatea ramurii cerealelor. sector competitiveness.
Analiza factorilor de influen, care determin When analysing the factors of influence that
avantajele concureniale ale ramurii cerealelor, pe determine the competitive advantages of cereals
piaa intern i extern, a republicii indic faptul c sector on domestic and foreign markets of the
cererea la produsele alimentare fabricate din producia country it is to be shown that the demand for food
de cereale (pinea i produsele de panificaie, laptele products based on cereal production (bread and
i produsele lactate, carnea i produsele din carne, ou bakery products, milk and dairy products, meat and
etc.) va crete n continuu. Aceasta se explic prin meat products, eggs, etc.) will increase continuously.
faptul c populaia care triete dup linia de srcie This is explained by the fact that the population
are necesitate de mai multe produse alimentare, avnd living below poverty line need more food products
aceleai terenuri de pmnt. having the same land plots.
Actualmente, n republic, se observ o cerere Currently in the country there is a reduced
redus de consum al produselor alimentare fabricate demand for food products manufactured of cereals
din producia de cereale, din motivul scderii production as a result of decreasing in purchasing
capacitii de cumprare a populaiei. n perspectiv, power of the population. In the future, due to
datorit creterii veniturilor populaiei, va spori increasing household incomes, the food products of
consumul produselor alimentare din carne i lapte, meat and milk consumption will increase that will lead
ceea ce va duce la majorarea cererii de cereale pentru to the enlargement of feed cereals demand.
furaj. Concomitent, vor fi luai n considerare factorii Simultaneously ate taken into consideration key factors
principali pentru asigurarea securitii alimentare for ensuring national food security: the production of
naionale: producerea cerealelor suficiente pentru a cereals sufficient to ensure national food; achieving
asigura autoaprovizionarea alimentar naional; social bread at a low price affordable for consumers in
realizarea pinii sociale la un pre sczut, accesibil the country.
consumatorilor din republic. The cereal self-sufficiency and food security
Procesul de autoaprovizionare cu cereale i de ensuring process will be monitored by the Government,
asigurare a securitii alimentare va fi monitorizat de which will continue to pursue a policy of cereals self-
Guvern, care va continua s urmeze o politic de sufficiency, which turns from the importance of cereals
autoaprovizionare cu cereale i acesta reiese din in ensuring food security.
importana cerealelor n asigurarea securitii alimentare. Analysing the evolution of agricultural
Analiznd evoluia structurii produciei production structure we could mention that the
agricole, putem meniona c importana cerealelor este importance of cereals is growing, considering the
n cretere, deoarece sectorul zootehnic este n cretere following fact: the zoo technics sector is growing by
cu 2,6 puncte procentuale, n anul 2014, fa de anul 2.6 percentage points in 2014 compared with 2006
2006, tiind c majoritatea nutreurilor n sectorul year, knowing that most of the forage in zoo technic
zootehnic sunt cerealele. sector are cereals.

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2. Conceptul dezvoltrii strategice ale pieei 2. The concept of strategic development of the
cerealelor cereals market
Autorii constat c ideea principal a Concepiei The authors concluded that the main idea of the
dezvoltrii strategice a pieei cerealelor const n mbinarea strategic development concept of the cereals market
eficient a instrumentelor activitii de marketing, prin consist in combining effective tools of the marketing
pstrarea rolului primordial al Statului n reglementarea activity by keeping the vital role of the State in
ramurii cerealelor i intensificarea procesului de auto- regulating cereals sector, as well as intensification of
reglementare a pieei pentru a crea condiii favorabile de the self-market regulation to create favourable
funcionare eficient a ramurii cerealelor. Concepia const conditions for the effective functioning of the cereals
n sprijinul prioritar, din partea Statului, acordat ramurii sector. This concept describes the priority support to
cerealelor i n reglementarea pieei cerealelor. Aceast the cereals sector and cereals market regulation
Concepie este orientat spre: utilizarea raional a produciei provided by the State. Also, the concept is oriented to:
de cereale; crearea rezervelor n volume necesare n forme the rational use of cereals production; creating the
de stocuri i fonduri de rezerv; dezvoltarea legturilor necessary volume of reserves in the form of stocks and
internaionale i mai ales interregionale i formarea reserve funds; especially developing international links
resurselor de cereale pentru export; sporirea calitii i and inter-regional cereals resources and training for
competitivitii produciei de cereale cu cheltuieli minime export; enhancing the quality and competitiveness of
n sfera produciei i comerului; asigurarea securitii cereals production - with minimal costs in the
alimentare naionale; sporirea nivelului de trai al populaiei. production area and trade; ensuring the national food
Este important asigurarea producerii cerealelor i security; increasing the living standard of the
produselor prelucrate din acestea, ntr-o aa cantitate, population.
sortiment i calitate, care va permite satisfacerea cererii n It is important to ensure the production of
produse cerealiere, furaj, semine, crearea rezervelor de stat cereals and processed products thereof in such a
i pentru export cu cheltuieli minimale, adaptndu-se la quantity, assortment and quality that will allow
cerinele pieei. Aceasta presupune realizarea problemelor meeting the demand in cereals products, fodder, seeds,
ce in de majorarea Fondului de subvenionare a establishing of state reserves and for export with
agricultorilor pn la 1,2 miliarde de lei, fa de 600 minimal costs, adapting to the market requirements. It
milioane lei, n prezent, pentru perfecionarea bazei involves to develop issues related to increasing the
normative i juridice, care va determina un set de msuri Fund for subsidizing farmers up to 1.2 billion MDL
organizaionale i juridice ale Statului; efectuarea compared to 600 million MDL at the moment; to
cercetrilor de pia pentru stabilirea ofertei de producere improve normative and legal base, which will
care va acoperi cererea intern i extern pe piaa determine a set of organizational and legal measures of
cerealelor; crearea unei infrastructuri dezvoltate a ramurii the State; conducting market research to determine the
cerealelor, care va asigura distribuia i pstrarea n offer production that will cover domestic and external
depozite a resurselor de cereale; perfecionarea demand on the cereals market; creating a developed
mecanismului reglementrii pieei cerealelor care va infrastructure of the cereals sector, which will provide
asigura dezvoltarea eficient a acesteia n baza principiilor distribution and warehouse storage of cereals
marketingului; utilizarea proiectelor de reglementare a resources; improvement of cereals market regulation
ramurii cerealelor i realizare a Strategiei de dezvoltare a mechanism that will ensure its effective development
pieei cerealelor pn n anul 2020. based on the principles of marketing; using the
Pentru elaborarea mecanismului de regulatory cereals sector projects and achieving the
reglementare a pieei cerealelor, este necesar Development strategy of the cereals market until 2020
alctuirea unui model optimal al gospodriei year.
cerealiere, n corespundere cu concepia dezvoltrii In order to develop the regulatory mechanism
pieei n perspectiv. Acest model va cuprinde of the cereals market is necessary to elaborate an
totalitatea parametrilor ntocmii sub influena optimal model of the cereal household in accordance
factorilor naturali, economici, tehnici i tehnologici, with the concept of market development in perspective.
precum i sub influena activitilor structurilor This model will include all the parameters drawn up
economico-organizatorice reglementate de Stat. under the influence of natural factors, economic,
Lund n considerare importana sectorului technical and technological, as well as under the
cerealier ca o cale de depire a srciei pentru influence of the economic organized structures
populaie, un generator de valut i modalitate de activities regulated by the state.
asigurare a securitii alimentare naionale e necesar Considering the importance of the cereals
ca entitile agricole s acorde o atenie prioritar sector as a way of overcoming poverty of the
cercetrilor de pia ca instrument de dezvoltare a population, as well as a generator of foreign currency
ramurii cerealelor. n acest aspect, sunt necesare and means to ensure national food security is necessary
elaborarea i realizarea unui Program de aciuni pentru that the agricultural entities are required to pay priority
dezvoltarea producerii i funcionrii pieei cerealelor, attention to market research as a tool for cereals market

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care va prevedea msuri complexe de reglementare a development. Considering this aspect, it is necessary to
fenomenelor de pia viznd producerea i realizarea develop and implement an Action plan program for the
cerealelor n baza abordrii de marketing. development of production and functioning of the
O direcie important de influen a Statului asupra cereals market, which will provide complex measures
dezvoltrii pieei cerealelor const n crearea climatului for regulating market issues regarding cereals
favorabil investiional n baza impunerii impozitelor production and realization based on marketing
prefereniale, acordrii granturilor investitorilor i ocrotirii approach.
agenilor economici prin acte legislative. An important direction of state influence on
Un rol important l joac autoorganizarea the development of the cereals market is creating a
participanilor pieei prin crearea asociaiilor favourable investment climate based on preferential
productorilor i vnztorilor de cereale, ceea ce va taxes, investor funding program and protection of
stimula coordonarea aciunilor agenilor economici n economic agents through legislation.
elaborarea politicilor unice n domeniul preurilor i An important role is played by self-
distribuiei, ieirea comun pe pieele internaionale i organization of market participants by creating
interrepublicane, prezentarea intereselor economice n associations of producers and sellers of cereals, which
structurile Statului i n formarea politicii de preuri. will encourage the economic subjects to take
n scopul sporirii competitivitii i eficienei coordinative actions regarding unique pricing and
producerii cerealelor, e raional de desfurat livrrile distribution policies, common steps on international
tehnice agricole n form de leasing, orientate spre and inter republican markets, presenting economic
reducerea preurilor n baza achiziionrii loturilor interests within the state bodies and structures on
mari prin organizarea comerului angro i pricing and policy formation.
subvenionrii tarifelor de plat n procente. In order to increase competitiveness and
Reglementarea pieei cerealelor de ctre Stat trebuie efficiency of cereals production is rational to held
s prevad o abordare difereniat n rezolvarea problemei la agricultural technical supplies in the form of leasing,
diverse niveluri: republican i raional. Astfel, la nivel aimed at reducing the purchase price based on
republican, sunt necesare elaborarea i realizarea Strategiei organizing large lots and subsidizing tariffs wholesale
de dezvoltare a ramurii cerealelor n baza abordrii de payment percentage.
marketing, asigurarea crerii resurselor necesare pentru Cereals market regulation by the State must
perfecionarea structurii organizatorice i amplasarea provide a differentiated approach in solving the
raional a sistemului de producere a cerealelor, evidenierea problem at various levels: at republican and district
direciilor principale de dezvoltare a strategiilor de pre, levels. Thus, at the national level it is necessary to
financiare, creditare, impozitare i de export. develop and implement the development strategy of the
Pe de alt parte, la nivel raional, reglementarea cereals sector based on marketing approach, to ensure
pieei cerealelor trebuie s se bazeze pe suportul the provision of necessary resources to improve
legislativ unic elaborat la nivel republican, dar e organizational structure and location rational system
necesar prevederea posibilitii unor corectri n for the production of cereals, to highlight the main
funcie de specificul dezvoltrii economice raionale la directions of price, financial, credit, tax and export
Nordul, Centrul i Sudul republicii. development strategies.
Specificul funcionrii ramurii cerealelor las urme On the other hand, at the district level, cereals
n utilizarea elementelor marketingului mix din motivul c market regulation must be based on single legislative
evaluarea cantitativ a unor elemente nu se supune support worked at the national level, but it is necessary
msurrilor i este complicat de stabilit. De aceea, to foresee the possibility of corrections depending on
evaluarea potenialului de marketing va fi efectuat pentru the specific economic development district to the north,
acele elemente ale marketingului mix care influeneaz central and southern regions.
esenial nivelul de dezvoltare a pieei cerealelor. Specifics of cereals sector operation leaves
3. Viziunea proprie a autorilor traces in the use of marketing mix elements on the
Autorii propun ca evaluarea potenialului de ground that the quantitative assessment of factors is not
marketing s fie efectuat n baza aplicrii metodei de measurable and it is complicated to be set. Therefore,
comparare a indicatorilor, bazat pe calculul indicelui evaluation of the marketing potential will be conducted
complex, reieind din datele statistice. n legtur cu faptul on those elements of marketing mix which essentially
c indicatorii sunt msurai n diferite uniti, e necesar ca influence the development of the cereals market.
fiecrui indice s-i fie atribuit o cot-parte, iar dup aceasta 3. Author's own vision
s fie calculat indicele complex (general). Metodica The authors proposed that the marketing
evalurii potenialului de marketing conine urmtoarele potential assessment could be carried out on the basis
etape: alegerea indicatorilor a cror valoare este condiionat of applying the method of comparison of indicators
de evaluarea cantitativ a potenialului de marketing; based on complex index calculation, based on
calculul indicilor comparabili pentru a fi adui n form statistical data. Due to the fact that the indicators are
comparabil ntr-o anumit perioad de timp; calculul measured in different units, it is necessary that each

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indicelui complex sau general dup formula mediei index has a quota, and after this the index will be
aritmetice a sumei tuturor indicilor; calculul ponderii calculated in complex (generally). Marketing potential
(importanei) fiecrui productor sau raion dup valoarea evaluation method comprises the following steps:
cea mai nalt a indicelui general sau complex. choosing indicators whose value is linked to the
n calitate de indici pentru evaluarea quantitative assessment of the potential for marketing;
potenialului de marketing, la ntreprinderile de calculation of comparable indices to be brought in
producere i comercializare a cerealelor, pot fi alei: comparable form in a certain period of time; complex
cheltuielile de munc pentru producerea cerealelor, or general index calculation formula as the arithmetic
volumul salariului pentru producerea cerealelor, average of the sum of all indices; calculation of the
productivitatea cerealelor la 1 hectar, rentabilitatea weight (importance) of each producer or district where
realizrii cerealelor, procentul de producie-marf a the highest value of the general or complex index.
cerealelor. Aceti indicatori sunt uor de calculat n As indices for assessing the potential for
baza datelor statistice i ei caracterizeaz elementele marketing to businesses manufacturing and marketing
complexului marketingului mix: rentabilitatea reflect of cereals can be chosen: the costs of labour for the
preul, producia-marf reflect distribuia, production of cereals, total wages for cereals
productivitatea muncii i salariul reflect produsul. production, productivity of cereals from 1 hectare,
Totodat, indicatorii calculai n diferite uniti profitability completion cereals, the percentage of
de msur sunt orientai mai mult spre productor. De production-freight cereals. These indicators are easily
aceea, este important efectuarea unor cercetri de calculated based on statistics and they characterize
marketing n baza chestionrii specialitilor i complex marketing mix elements: profitability reflects
conductorilor entitilor economice agricole, care, n the price reflects the distribution of commodity
activitatea lor, se ocup i cu producerea cerealelor. production, labour productivity and wages reflect the
Sub acest aspect, e raional de evaluat potenialul de product.
marketing pentru acele elemente care influeneaz esenial Also, indicators calculated in different units
nivelul de dezvoltare al pieei cerealelor. are oriented more towards producer. It is therefore
Conductorii de entiti economice agricole au important to perform marketing interviews of the
fost rugai s indice cum s-ar putea nltura professionals and leaders under questioning
obstacolele n dezvoltarea pieei cerealelor, al cror agricultural economic entities, which deals with cereals
rspuns s-a repartizat n felul urmtor: Trecerea la production.
relaiile marketingului direct fr intermediari At this moment, it is necessary to evaluate the
dezavantajoi (locul 1); Perfecionarea sistemului de marketing potential for essential elements that
asigurare cu informaii despre conjunctura pieei influence the development of the cereals market.
cerealelor (locul 2); mbuntirea asigurrii cu Leaders of economic farming entities were
informaii despre concureni pe piaa cerealelor (locul asked to indicate how they might tackle bottlenecks in
3); Asigurarea cu mijloace de comunicare i the development of the cereals market, the answer to
promovare (locul 4); Asigurarea cu tehnologii de which was allocated as follows: Switching direct
marketing moderne i calculatoare (locul 5); marketing relations without intermediaries
Perfecionarea mecanismului de motivare (stimulare) disadvantage (1st place); Improving the information
a specialitilor de marketing i logistic (locul 6). provision about cereals market (2nd place); Improving
Analiznd politica de marketing (produs, pre, ensure information about competitors in the cereals
distribuie i promovare) n entitile economice agricole market (3rd place); Providing means of communication
productoare de cereale, s-a stabilit c luarea deciziilor and promotion (4th place); Providing modern
privind cultivarea culturilor cerealiere are loc lundu-se n marketing and computers technology (5th place);
considerare dezvoltarea tehnologiilor agrotehnice i anume Improving the mechanism motivation (incentive)
folosirea asolamentului. Preul la cereale este stabilit n marketing and logistics specialists (6th place).
ntreprinderile agricole n funcie de cerere, dar este ateptat Political analysis of marketing (product, price,
momentul cnd survine deficitul la aceast producie. distribution and promotion) in cereals-producing
Costurile ntreprinderilor agricole legate de producerea agricultural economic entities was established that
cerealelor depind de productivitatea cerealelor. decisions on planting cereal crops occurs taking into
Productivitatea cerealelor influeneaz i preul de realizarea, account the development of agro technologies, namely the
care, n anii cu productivitate nalt, duc la micorarea use of crop rotation. The price of cereals is established
preului, iar n anii cnd recolta este sczut preurile se agricultural enterprises depending on the application, but
mresc. Cu toate c majoritatea ntreprinderilor au menionat is expected deficit this time when production occurs.
c folosesc metoda de stabilire a preului n funcie de cerere, Costs related agricultural businesses depend on the
observm c aceast cerere o constituie, de fapt, productivity of cereal cereals production. Cereals
intermediarii care achiziioneaz cerealele de la 98% din productivity influenced the selling price that during years
ntreprinderile intervievate. Majoritatea ntreprinderilor with high productivity leads to decreasing in price, and
dispun de depozite pentru pstrarea cerealelor, dar aceste during years when the harvest is low prices increase.

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depozite nu sunt suficiente, deoarece, ncepnd cu luna Although most businesses said they used the pricing
septembrie, ncepe recoltarea florii-soarelui i a porumbului, method depending on the application demonstrates that
care, de asemenea, necesit depozitare pentru condiionare. the application is in fact intermediaries who purchase
Astfel, pn n aceast perioad, ntreprinderile sunt nevoite cereals from 98% of interviewed enterprises. Most of
s realizeze cerealele de toamn la un pre neconvenabil. them warehouses for cereals storage, but these deposits
ntreprinderile agricole ar obine un pre mai mare la cereale, are not enough, because since September harvest begins
dac ar avea linii de prelucrare, dar, conform chestionrii sunflower and maize necessitating stored for conditioning.
efectuate, 98% dintre ntreprinderi nu dispun de asemenea Thus, even in this period businesses are forced to make
linii. Legat de promovarea cerealelor ntreprinderile winter cereals at a price that is not fair. Agricultural
chestionate, au relatat c folosesc aceast activitate de enterprises should get a higher price if they had cereals
marketing, n proporie de 61%, iar cele mai populare processing lines, but according to the survey conducted
activiti promoionale le constituie promovarea vnzrilor, 98% of enterprises do not have such lines. Regarding the
dup care urmeaz publicitatea n ziarele i televiziunile promotion of cereals companies surveyed reported that
locale i republicane. using this marketing activity rate of 61%, and the most
Cercetrile pieei cerealelor indic faptul c popular activities are promoting sales, followed by
infrastructura existent a pieei nu contribuie la advertising in local and national newspapers and TV.
dezvoltarea produciei agricole, dar creeaz condiii Market research indicates that existing
favorabile pentru dezvoltarea economiei tenebre. infrastructure cereals market does not contribute to the
Motivele care mpiedic dezvoltarea infrastructurii development of agricultural production, but creates
pieei sunt: lipsa unei politici eficiente a statului, favourable conditions for the development of the
insuficiena mijloacelor financiare pentru refacerea shadow economy. The reasons that hinder the
structurilor economice n agricultur i development of market infrastructure are the lack of an
prentmpinarea dezvoltrii pieei tenebre. effective policy of the state, insufficient financial
n perioada de tranziie la economia de pia, means for restoring economic structures in agriculture
sistemul perimat de colectri i de distribuie a and prevent the development of informal market.
produciei agricole a disprut, iar cea nou nu During the transition to a market economy
corespunde cu relaiile de pia, practic, lipsete. out-dated system of collection and distribution of
Dezvoltarea ineficient a infrastructurii pieei nu agricultural production has disappeared and the new
permite agenilor economici s mobilizeze deplin one does not correspond to market relations, practically
resursele de materie prim i produse alimentare n absent. Inefficient market infrastructure development
regiunile de producere a cerealelor i s efectueze allows operators to fully mobilize the resources of raw
achiziiile pentru necesitatea Statului. materials and food in cereals production areas and
Concluzii. n baza efecturii cercetrilor de carry out procurement for state needs.
pia a cerealelor i evidenierii motivelor care Conclusions. Based on investigations
mpiedic dezvoltarea infrastructurii pieei, vom regarding the cereals market and highlighting the
formula direciile principale de formare i dezvoltare a reasons preventing the development of market
infrastructurii pieei cerealelor i produselor infrastructure, we will formulate the main directions of
alimentare prelucrate din acestea: establishing and developing of cereals market
Intensificarea activitii Bursei Universale infrastructure and processed foods thereof:
de Mrfuri din Moldova, care va permite Universal Commodity Exchange increased
productorilor agricoli s realizeze activity in Moldova, which will allow
produsele lor i s fie tratai preferenial farmers to realize its products and obtain
n desfurarea activitilor n perspectiv; preferential perspective activities;
Realizarea programului cu privire la crearea Developing the program on creating
pieei angro n raionul Petricani, cu wholesale market needed for Petricani
comunicaiile necesare i reelele de transport; county including communications and
Formarea sistemelor (seciilor) de marketing transport networks;
ca alternativ a canalelor de distribuie a Training systems (polling) marketing as
cerealelor. Aceasta va asigura integrarea alternative distribution channels cereals.
verigilor de producie, a comerului angro i a This will ensure that links production, the
comerului cu amnuntul prin magazine de wholesale and retail corporate stores. The
firm. Implementarea n practic a sistemelor practical implementation of marketing
integraioniste de marketing va permite systems integration will enhance the
mbuntirea micrii produciei agricole, movement of agricultural production, raw
materiei prime i produselor alimentare, materials and food, as well as expanding
precum i lrgirea sortimentului de produse the assortment of foods and increasing
alimentare i sporirea calitii acestora, their quality, reduce losses in the
reducerea pierderilor n procesul transportrii transportation and elimination of

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i lichidarea verigilor de intermediari. intermediate links.


Dezvoltarea structurii informaionale prin Development of information structure via
reeaua Internet i prin canalele de Internet and marketing communication
comunicaie n marketing pentru channels to promote cereals production.
promovarea produciei cerealiere.

Bibliografie / Bibliography:
1. BELOSTECINIC Gr., Aspecte metodologice privind evaluarea competitivitii economice. n: Romnia i
Republica Moldova. Potenialul competitiv al economiilor naionale. Posibiliti de valorificare pe piaa
intern, european, mondial. Bucureti: Academia Romn, Centrul de Informare i Documentare
Economic. 2004, vol. 1, p.p. 13-18.
2. STRATAN A., Eficientizarea funcionrii sectorului agrar al Republicii Moldova: reflecii, probleme,
sugestii. Chiinu: Tipografia Academiei de tiine a Moldovei, 2007. 272 p.
3. .., .., ..
. . . , 2009. 271 .

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MODELAREA RELAIILOR MODELING THE


DINTRE COMPETITIVITATE I RELATIONSHIP BETWEEN
CAPITALUL UMAN COMPETITIVENESS AND
HUMAN CAPITAL
Dr. asist. univ. Alina SUSLENCO,
Universitatea Alecu Russo din Bli Assist. Lect., PhD Alina SUSLENCO
Alecu Russo State University of Balti
Asigurarea i meninerea competitivitii
personalului, pe plan naional i mondial, cuantificarea
Ensuring and maintaining staff
modalitilor eficiente de sporire a avantajelor
competitiveness on the national and international
competitive ale economiei naionale reprezint o
level, the quantification of effective ways of
prioritate a strategiei de dezvoltare socio-economic a
enhancing competitive advantages of the national
statelor lumii. n cadrul acestui articol, au fost analizate
economy, are crucial strategies for socio-economic
aspectele determinante ale interdependenelor dintre
development of world countries. This article
competitivitate i capitalul uman n scopul analizei
investigates the determinant aspects of the
statistice a conexiunilor observate. Metodologia
interdependencies between competitiveness and
cercetrii s-a concentrat pe utilizarea unor metode,
human capital for the purposes of statistically
precum: analiza, sinteza, comparaia, inducia,
evaluating the observed connections. The research
abducia, abstracia tiinific, modelarea. n baza
methodology is focused on use of the following
rezultatelor cercetrilor, putem meniona c exist o
methods: analysis, synthesis, comparison, induction,
conexiune direct ntre competitivitate i capitalul
abduction, scientific abstraction, and modelling.
uman, fapt demonstrat de modelul de analiz a
Based on the research, we can conclude that there
corelaiilor dintre conceptele supuse analizei.
are direct links between competitiveness and human
Cuvinte-cheie: competitivitate, capital uman,
capital, thus, with the growth of enterprise human
modele econometrice, analiza statistic, corelaie.
capital, the competitiveness of the companies will
JEL: M12, N90, R11
increase simultaneously.
Key words: competitiveness, human capital,
Introducere. Pentru creterea capacitii de
econometric modelling, statistical analysis, correlation.
producie a ntreprinderii, un element fundamental i
JEL: M12, N90, R11.
aparine capitalului uman al ntreprinderii. De calitatea
capitalului uman depinde productivitatea i capacitatea
Introduction. In order to increase company
de dezvoltare a unitii economice (a unui departament,
production capacity, a fundamental component belongs
diviziuni, seciuni, ntreprinderi).
to the human capital of the enterprise. The productivity
Prin urmare, n condiiile economice actuale, o
and the development capacity of the economic unit are
importan deosebit o prezint cutarea criteriilor, care
determined by the quality of human capital (of a
ar permite o evaluare obiectiv a calitii capitalului
department, division, section, enterprise).
uman. Un sistem bine gndit i eficient de evaluare a
Therefore, in the current economic
calitii capitalului uman va permite: reducerea
conditions, particular importance is given to the
numrului de conflicte n echipe i crearea unui climat
pursuit of criteria, which would permit an objective
psihologic favorabil n ntreprinderi, stimularea
assessment of the quality of human capital. A well
activitii eficace a personalului, stabilirea unor relaii
thought out and an effective quality assessment of
echitabile ntre calitatea i cantitatea de munc,
human capital will allow the decrease of the number
pregtirea informaiei cu privire la nivelul de dezvoltare
of team conflicts, will create a favourable
profesional a personalului; urmrirea dinamicii
psychological climate in the enterprise, will stimulate
schimbrii parametrilor estimai i efectuarea unor
an effective personnel activity, will establish
analize comparative pe anumite posturi.
equitable relations between the quality and the
Drept unitate de msur a calitii capitalului
capacity of work, will formulate the information
uman este utilizat nivelul de pregtire general i
concerning staff professional development, and will
profesional a angajailor, experiena profesional;
trace the change dynamics of estimated parameters
numrul de propuneri elaborate de angajai cu scopul
and performed comparative analyses.
mbuntirii procesului de producie sau a inovrilor.
The quality of human capital can be
Material i metod. Metodologia cercetrii s-a
assessed via evaluating the general education and
focalizat pe utilizarea urmtoarelor metode: analiza,
training level of the employees, their professional
sinteza, comparaia, inducia, abducia, abstracia
experience and the number of elaborated
tiinific, modelarea. n urma cercetrilor, putem
suggestions, having the aim of improving the
concluziona c ntre competitivitate i capitalul uman
production process or the innovations.

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exist legturi directe, astfel, odat cu creterea Materials and methods. Currently, there is
capitalului uman al ntreprinderilor, va crete, no universal methodology for determining the
concomitent, i competitivitatea lor. quality of human capital, based on quantitative
n prezent, nu exist nicio metodologie universal characterization of its parameters. This fact reduces
pentru determinarea calitii capitalului uman pe baza the effectiveness of increasing the quality of human
caracterizrii cantitative a parametrilor acestuia, ceea ce capital. However, there are certain scientific
reduce din eficiena creterii calitii capitalului uman. researches, aimed at solving these complex and
Dei exist anumite cercetri tiinifice, care vizeaz extremely important problems.
soluionarea acestei probleme complexe i extrem de Results and discussion. We conducted a
importante. case study, in order to collect data for calculating the
Rezultate i discuii. Am efectuat un studiu de complex index of human capital, at the enterprise
caz pentru colectarea datelor pentru calculul indicelui level. This case study gathered data from three large
complex al capitalului uman la nivel de ntreprindere. enterprises, joint stock companies, having over 300
Acest studiu de caz a antrenat date de la trei ntreprinderi employees.
mari, societi pe aciuni, care dispun de peste 300 de The analysis of financial reports of the
angajai. analysed companies offered the calculation of 40
n urma analizei rapoartelor financiare ale individual indexes, serving as the basis for
firmelor propuse spre analiz, am calculat cei 40 de calculating the competitiveness of companies.
indicatori individuali, care servesc drept baz de calcul In order to determine the influence of the
al competitivitii companiilor. quality of human capital on business
Pentru a determina gradul de influen al calitii competitiveness, we will analyse the correlation and
capitalului uman asupra competitivitii ntreprinderilor, regression.
vom face o analiz de corelare i regresie. The quantitative characteristic of the linear
Caracteristica cantitativ a relaiei liniare ntre 2 relationship between two random variables, X and Y,
variabile aleatorii X i Y este coeficientul de corelaie. is the coefficient of correlation. The input parameter,
Parametrul de intrare, n acest caz, va fi indicele calitii in this case, is the human capital index and the output
capitalului uman, iar cel de ieire, indicele integrat al parameter, is the integrated index of business
competitivitii ntreprinderilor, care nu se afl ntr-o competitiveness. The linear correlation method will
dependen funcional, astfel, pentru aprecierea be used to assess the level of dependence.
nivelului de dependen, vom utiliza metoda de corelaie The linear correlation coefficient characterises
liniar. the approximation and the direction of the
Coeficientul liniar de corelaie caracterizeaz relationship between the two correlated variables,
apropierea i direcia relaiei dintre dou variabile when there is a linear relationship between them. The
corelate n cazul n care, ntre ele, exist o dependen evaluation of the correlation coefficient for a
liniar. Evaluarea coeficientului de corelaie pentru un sampling of observations (Xi, Yi), i = 1, 2, 3 ... n, is
eantion de observaii (Xi,Yi), i = 1, 2, 3 ... n, se calculated according to the formula:
calculeaz dup formula:

unde n exprim numrul de uniti de where n - the number of observed units.


observare. Within the regarded study, the regression
n studiul considerat, prin modelul de regresie, model aims at investigating if the enterprise
se urmrete dac competitivitatea ntreprinderii poate competitiveness can be explained through the variation
fi explicat de variaia valorii indicelui complex al of the value of the complex index of human capital.
capitalului uman. Prin urmare, ca variabil Therefore, enterprise competitiveness is considered to
dependent se consider competitivitatea be the dependent variable, registered at the level of
ntreprinderii, nregistrat la nivelul ntreprinderilor analysed companies, and the value of the complex
analizate, iar variabil independent este reprezentat index of human capital is considered to be the
de valoarea indicelui complex al capitalului uman. independent variable.
Modelul care exprim legtura dintre variabila The model that expresses the link between the
dependent (competitivitatea ntreprinderii) i dependent variable (enterprise competitiveness) and the

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variabila independent numeric este scris sub forma: independent numerical variable is written as:
Y = 0 + 1 X 1 + (4) Y = 0 + 1 X 1 + (4)
Analiza de corelaie a indicatorului calitii The correlation analysis of the human capital index
capitalului uman (X) asupra indicatorului (X) on the index of enterprise competitiveness (Y) of the
competitivitii ntreprinderii (Y) la SA Barza Alb, JSC Barza Alba within the period 2008-2013, showed a
pentru perioada 2008-2013, a artat o relaie direct strong direct relationship (r = 0,769) between the
puternic (r = 0,769) ntre valorile investigate. investigated values.
Tabelul 1/Table 1
Model Sumar / Model Summary
Eroarea standard
Model / R 2 ajustat / Adjusted
R/R R2 / R Square a estimrii / Std. Error
Model R Square
of the Estimate
1 0,769 0,591 0,455 0,14764

a. Variabila Independent (constant): Capital Uman/ Predictors: (Constant), CU


b. Variabila Dependent: Competitivitatea / Dependent Variable: Competitiveness
Sursa: elaborat de autor / Source: developed by author

Valoarea raportului de corelaie (R=0,769) The value of the ratio correlation (R = 0,769)
indic faptul c ntre rata de competitivitate a indicates that there is a strong connection between the rate
ntreprinderii i variabilele explicative considerate of company competitiveness and the considered
exist o legtur puternic. Raportul de determinaie explicative variables. The determination report shows that
arat c 59,1% din variaia variabilei competitivitatea 59,1% of the variation of the variable enterprise
ntreprinderii este explicat de variaia variabilei competitiveness is explained by the variation of the
valorii indicelui complex al capitalului uman. variable the value of the complex index of human capital.
Pentru a evidenia, cu o precizie mai mare, Heading towards an exact highlighting of the
influena variabilelor independente asupra celei influence of independent variables upon the dependent
dependente, se interpreteaz valoarea estimat a one, the estimated value of the adjusted multiple
raportului de determinaie multipl ajustat, obinut n determination report is interpreted. The obtained Model
tabelul Model Summary, care arat c variaia Summary, from the table, shows that the variation of
variabilei valorii indicelui complex al capitalului the value of the complex index of human capital
uman, explic 45,5% din variaia competitivitii explains 45,5% of the variation of the variable
ntreprinderii. enterprise competitiveness.
Pentru modelele de regresie, raportul de For the regression models, the adjusted
2 2
determinaie multipl ajustat ( R ) este considerat multiple determination report ( R ) is considered
mai potrivit, deoarece comparativ cu raportul de more appropriate, as compared to the multiple
determinaie multipl, acesta ine cont de numrul de determination report, taking into account the number of
grade de libertate sau de numrul de parametri care degrees of freedom or the number of parameters that
apar n model. appear in the model.
Testarea modelului de regresie Testing the regression model

Tabelul 2/Table 2
Anova/Anova
Suma ptratelor / Media ptrat / Probabilitatea /
Model / Model Df / df F/F
Sum of Squares Mean Square Probability
Regresie/
,095 1 ,095 4,336 ,129
Regresion
Residual/
,065 3 ,022
Residual
Total/ Total ,160 4
a. Variabila dependent: competitivitatea/ Dependent Variable: Competitiveness
b. Variabila independent: capitalul uman/ Predictors: (Constant), CU
Sursa: elaborat de autor/ Source: developed by author

n urma testrii modelului de regresie, se After testing the regression model, we observe that the
observ c probabilitatea Sig. asociat valorii testului probability Sig. associated to Fischer from the table ANOVA,

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Fischer din tabelul ANOVA, sig = 0,339, ceea ce (sig=0,339), which means that the proposed model is
nseamn c modelul propus este semnificativ statistic statistically significantly for explaining the dependence
n vederea explicrii dependenei dintre variabile. between the variables. Therefore, with a probability of 95%,
Aadar, se poate garanta cu o probabilitate de 95%, c it can be guaranteed that the independent variable explains
variabila independent explic variaia variabilei the variation of the dependent variable, i.e. enterprise
dependente, competitivitatea ntreprinderii. competitiveness.
Testarea parametrilor modelului de regresie Testing the parameters of the regression model
Rezultatele testrii modelului de regresie sunt The results of testing the regression model are
redate n tabelul 3. elucidated in table 3.
Tabelul 3/Table 3
Coeficieni / Coefficients
Coeficieni
Coeficieni nestandardizai/ standardizai/
Unstandardized Coefficients Standardized Abaterea/
Model/ Model t/ t
Coefficients Deviation.
Eroarea standard/
B/ B Beta/ Beta
Std.Error
Variabila
constant CU/ -11,167 5,974 -1,869 ,158
Constant
variabile CU 3,093 1-485 ,769 2,082 ,129

a. Variabila dependent: competitivitatea/ Dependent Variable: Competitiveness


Sursa: elaborat de autor / Source: developed by author

Pe baza rezultatelor din tabelul Coefficients, Based on the results from the table Coefficients
obinem modelul estimat: we obtain the estimated model:
Y = -11,167+ 3,093X1 (5) Y = -11,167+ 3,093X 1
Interpretarea coeficienilor ecuaiei de regresie: (5)
b0 = -11,167,este nivelul mediu estimat al The interpretation of the coefficients of the
competitivitii ntreprinderii n condiiile n regression equation
care influena variabilei valorii indicelui - b0= -11,167, is the average estimated rate of
complex al capitalului uman, este nul. Aceasta enterprise competitiveness under the conditions that the
ne demonstreaz c competitivitatea influence of the value variable of complex index of
ntreprinderii va scdea odat ce variabila human capital is null. This proves that the companys
independent va fi nul; competitiveness will decline once the independent
b1= 3,093, reprezint creterea medie a variable will be null;
competitivitii ntreprinderii SA Barza Alb, - b1= 3,093, represents the average growth of the
dac valoarea indicelui complex al capitalului enterprise competitiveness of JSC Barza Alba, if the
uman crete cu 1%. value of complex index of human capital increases by
Valoarea Sig. (0,158> =0.05), obinut n urma 1%.
The value Sig. (0,158> =0.05), achieved after
testrii coeficientului b 1 , conduce la decizia de acceptare
the testation of b 1 coefficient, determines the decision
a ipotezei nule (H 0 : 1 =0), conform creia coeficientul
of accepting the null hypothesis (H 0 : 1 =0),
de regresie nu este semnificativ diferit de 0.
according to which the regression coefficient is not
significantly different from 0.
Validarea modelului de regresie
Modelul liniar estimat trebuie validat prin
Validation of the regression model
testarea ipotezelor privind erorile de modelare i
The estimated linear model must be validated by
anume: media erorilor este nul, normalitatea,
testing the hypotheses concerning the modelling errors,
homoscedasticitatea, respectiv, necorelarea erorilor.
namely: the average of errors is null, the normality, the
Formal, aceste ipoteze se scriu astfel:
homoscedasticity, respectively, the non-correlation of errors.
M( i ) = 0, media erorilor este nul; Formally, these hypotheses can be interpreted in
i N(0, 2 ), ipoteza de normalitate; the following way:
- M( i ) = 0, the average of errors is null;
V( i ) = 2, ipoteza de

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homoscedasticitate; - i N(0, 2 ), the normality hypothesis;


cov( i , j ) = 0, ipoteza de necorelare sau
- V( i ) = , the homoscedasticity hypothesis;
2
de independen a erorilor.
- cov( i , j ) = 0, the hypothesis of non-
1. Testarea ipotezei M( i ) = 0 correlation or that of independence of errors.
n urma testrii ipotezei cu privire la media
erorilor, s-a obinut urmtorul output redat n 1. Testing the hypothesis M( i ) = 0
tabelul 4. Having tested the average error hypothesis, the
following out-put was obtained, shown in table 4.

Tabelul 4/Table 4
Un simplu test / One Sample test
Valoarea testat=1/ Test Value=1
95% interval de ncredere
Diferena
Sig.(2 nivel) / a diferenei / 95% Confidence
t/t Df / df medie / Mean
Sig.2 tailed Interval of the Difference
Difference
Inferior/lower Superior/upper
Valoarea 3,986 4 , 016 ,27400000 ,0831250 ,4648750
nestandardizat /
Unstandardized
Predicted Value
Sursa: elaborat de autor/ Source: developed by author

Interpretare Interpretation
Valoarea asociat statisticii Student The value associated to Student statistics
(sig=0,16> = 0.05 ) permite luarea deciziei de (sig=0,16> = 0.05 ) determines the acceptance of the
acceptare a ipotezei nule (H 0 : M( )=0), cu un nivel null hypothesis (H 0 : M( )=0), with a confidence
de ncredere de 95%. Aceasta nseamn c admitem level of 95%. This means that we admit the hypothesis
ipoteza conform creia media erorilor nu difer that the average error is not significantly different from
semnificativ de valoarea zero. zero.
2. Testarea normalitii erorilor 2. Testing the normality of errors
Pentru testarea normalitii erorilor modelului In order to test the normality of the errors of the
de regresie, se folosete testul non-parametric regression model, the non-parametric test Kolmogorov-
Kolmogorov-Smirnov. Pentru modelul considerat, n Smirnov is used. For the considered model, after data
urma prelucrrii datelor n SPSS, s-au obinut processing, using the SPSS, the following results were
urmtoarele rezultate redate n tabelul 5. obtained, elucidated in table 5.
Tabelul 5/ Table 5
Testul Kolmogorov-Smirnov/ One-Sample Kolmogorov-Smirnov Test
Valoarea nestandardizat/ Unstandardized
Predicted Value
N/ N 5
Media parametrilor normali/ Mean of Normal Parameters 1,2740000
Abaterea standard/ Std. Deviation ,15372513
Abaterea absolut/ Absolute Deviation ,164
Cele mai mari diferene pozitive/ Most Extreme Differences ,159
Positive
Cele mai mari diferene negative/ Most Extreme Differences ,164
Negative
Valoarea Z Kolmogorov-Smirnov/ Kolmogorov-Smirnov Z ,367
Eroarea sig./ Asymp. Sig. (2-tailed) ,999

a. Testul distribuiei normale/ Test distribution is Normal.


b. Calculat n baza datelor/ Calculated from data.
Sursa: elaborat de autor/ Source: developed by author

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Interpretare Interpretation
Datele din tabelul de mai sus arat c valoarea The data from the above table show that the
probabilitii asociate statisticii test calculate este probability value related to the calculated test statistics
(sig=0,999) > 0.05, ceea ce conduce la decizia de is (sig=0,999) > 0.05, this determines the decision of
i N(0, )). Se accepting the null hypothesis (H 0 : i N(0, )).
2 2
acceptare a ipotezei de nul (H 0 :
poate, astfel, garanta, cu o probabilitate de 0.95, c Therefore, it can be guaranteed, with a probability of
distribuia erorilor modelului de regresie estimat 0.95, that the distribution of errors, of the estimated
urmeaz o lege de distribuie normal. regression model, follows a normal law distribution.
3. Testarea homoscedasticitii 3. Testing the homoscedasticity
Ipoteza de homoscedasticitate presupune ca The homoscedasticity hypothesis assumes that
varianta erorilor s fie constant. Pentru testarea the variation of errors is constant. To test it, we make
acesteia, se formuleaz urmtoarele ipoteze statistice: the following statistical assumptions:
H 0 : ipoteza de homoscedasticitate (V( i ) - H 0 : the homoscedasticity hypothesis (V( i )
= ) = )
2 2

H 1 : ipoteza de heteroscedasticitate (V( i ) - H 1 : the heteroscedasticity hypothesis (V( i )

= i ) = i )
2 2

Testarea ipotezei de homoscedasticitate se The testing of the heteroscedasticity


poate realiza prin testul corelaiei neparametrice ntre hypothesis can be performed by a nonparametric
erorile de modelare estimate (n mrime absolut) i correlation test between the modelling estimated errors
valorile variabilelor independente numerice. (in absolute value) and the numerical values of the
Pentru testarea ipotezei de homoscedasticitate independent variables.
se folosete statistica test Spearman. Pentru modelul The testing of the homoscedasticity hypothesis
de regresie considerat, n urma prelucrrii datelor n can be performed by the statistical test Spearman. After
SPSS, s-au obinut urmtoarele rezultate redate n analysis the data, we acquired the following results for
tabelul 6. this regression model, mentioned in table 6.

Tabelul 6/Table 6
Corelaii / Correlations
Abs-residual/ Abs-residual CU/ CU
Coeficientul de corelaie/ 1,000 1,000
Correlation coefficient
Abs-residual/ Abs. residual . .
N/ N 5 5
Coeficientul Spearman/ Spearmans 1,000 1,000
Coefficient
CU sig./ CU sig. . .
N/ N 5 5
Sursa: elaborat de autor / Source: developed by author

Interpretare Interpretation
n tabelul Correlations, este dat valoarea In the Correlations table, the coefficient of
coeficientului de corelaie Spearman (r = -0.100), precum correlation Spearman (r = -0.100) is given, along with
i rezultatele obinute n urma testrii acestui coeficient. the results attained from its testing. This allows us to
Aceasta ne permite s admitem ipoteza de accept the homoscedasticity hypothesis for the
homoscedasticitate pentru modelul de regresie cu o regression model with a probability of 0.95.
probabilitate de 0.95. Conclusions
Concluzii Establishing certain quantitative relationship
Stabilirea unor relaii cantitative ntre between the integrated index of enterprise
indicatorul integrat al competitivitii ntreprinderii i competitiveness and the index of human capital quality,
indicatorul calitii capitalului uman, creterea together with the increased competition, the use of new
concurenei, utilizarea noilor tehnologii i linii de technologies and product lines, the expenditure of new
produse, utilizarea de noi tehnici de vnzare, creterea sales techniques, the intensification of business barriers on
barierelor de atingere a competitivitii the path of achieving enterprise competitiveness,
ntreprinderilor, determin necesitatea ridicrii encourage the need to continuously raise the quality of

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continue a calitii capitalului uman, a acumulrii de human capital, to accumulate new information and gain
informaii, de noi cunotine teoretice i aplicarea lor new theoretical and practical knowledge, to apply this
n practic, deci, creterea constant a competenelor knowledge into practice, consequently, to develop the
profesionale ale angajailor. professional skills of the employees.

Bibliografie / Bibliography:
1. ARMSTRONG, M., Managementul resurselor umane, manual practic, Editura CODECS, Bucureti, 2003.
2. GHERASIMOV, B., Managementul personalului, Editura Fenix, Rostov pe Don, 2003.
3. JABA, E., JEMNA, D.V., Econometrie, Editura Sedcom Libris, Iai, 2006.
4. JEMNA, D.V., Eficiena sondajului statistic, Editura Sedcom Libris, Iai, 2005.
5. PRODAN, A., Managementul Resurselor Umane: Ghid Practic, Editura Economic, Bucureti, 2011.

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NVMNTUL PROFESIONAL VOCATIONAL EDUCATION


TEHNIC DIN REPUBLICA SYSTEM IN THE REPUBLIC OF
MOLDOVA BAZAT PE MOLDOVA BASED ON
INSTITUIONALIZAREA INSTITUTIONALIZATION OF
MECANISMELOR DE INTERACTION MECHANISM
INTERACIUNE DINTRE BETWEEN EDUCATION AND
SISTEMUL EDUCAIONAL I ECONOMIC SYSTEMS
ECONOMIC
PhD student Veronica MIDARI, ASEM
Drd. Veronica MIDARI, ASEM
Vocational education and training is a
nvmntul profesional tehnic constituie o priority for Moldova. The purpose of technical
prioritate pentru Republica Moldova. Scopul reformrii vocational education reform is to ensure synergy
nvmntului profesional tehnic const n asigurarea between education and economic system, so the
sinergiei dintre sistemul educaional i sistemul national economy to benefit from quality workforce.
economic, astfel nct economia naional s beneficieze The traditional model of VET system is out-dated. In
de for de munc de calitate. Modelul tradiional de this context the experience of other counties with
formare profesional-tehnic este depit. n acest different models of organization of VET system is very
context, este foarte relevant experiena rilor cu relevant, namely the dual education model, the model
modele de organizare a nvmntului profesional of enterprise within the school, market model (based on
tehnic diferite de modelul tradiional i anume, modelul the workforce demand of employers), the model of
de nvmnt dual, modelul ntreprinderii n cadrul institutionalization of mechanisms for interaction
colii, modelul bazat pe cererea agenilor economici fa between education and the economy. In order to revise
de fora de munc muncitoreasc, modelul local traditional way of organization of VET system is
instituionalizrii mecanismelor de interaciune dintre important to analyse the specific aspects of non-
educaie i economie. Pentru a revizui modelul autohton traditional models. In parallel with the streamline of
de formare profesional-tehnic este important de national VET system is necessary to institutionalize the
analizat particularitile modelelor netradiionale. n adequate mechanism of interaction between education
paralel cu eficientizarea organizrii sistemului de and economic systems. The article presents a
formare profesional-tehnic, este necesar de description of institutions needed for ensuring the
instituionalizat mecanisme proprii de interaciune dintre social dialog for the development of VET system.
educaie i economie. Articolul prezint o descriere a
instituiilor i modalitilor de asigurare a dialogului Key words: technical vocational education
dintre aceste dou sisteme. and training (TVET), dual system of education, Sector
Cuvinte-cheie: nvmnt profesional tehnic Committees, VET Centre, National VET Coordination
(PT), nvmnt dual, Comitete Sectoriale, Centrul Council.
Republican de Dezvoltare a nvmntului Profesional,
Consiliul Coordonator Naional de Dezvoltare a JEL: I25
nvmntului Profesional.
JEL: I25 Introduction. Technical vocational education
and training is a priority for Moldova. This strategic
Introducere. nvmntul profesional tehnic direction is supported by the Ministry of Education
este o prioritate pentru Republica Moldova. Aceast elaborations, undertaken by the Moldovan
direcie strategic este susinut de elaborrile Government, based on the following documents:
Ministerului Educaiei i asumat de ctre Guvernul National Development Strategy Moldova 2020: 7
Republicii Moldova: Strategia Naional de Dezvoltare solutions for economic growth and poverty reduction,
Moldova 2020: 7 soluii pentru creterea economic approved by Government Decision no. 187 of
i reducerea srciei, aprobat prin HG nr. 187 din 03.04.2012; Strategy for the development of vocational
03.04.2012; Strategia de dezvoltare a nvmntului education and training, for 2013-2020, approved by
vocaional-tehnic pe anii 2013-2020, aprobat prin Government Decision no. 97 of 01.02.2013; Roadmap
HG nr. 97 din 01.02.2013; Foaia de parcurs privind for actions of the Government in the development of
aciunile Guvernului n vederea dezvoltrii vocational education for the period 2013-2020,
nvmntului vocaional-tehnic pentru perioada approved by Government Decision no. 892 of
2013-2020, HG nr. 892 din 12.11.2013; Strategia de 12.11.2013; Education Development Strategy for the
years 2014-2020, Education 2020, approved by

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dezvoltare a educaiei pentru anii 2014-2020, Government Decision nr.944 of November 14, 2014.
Educaia-2020, aprobat prin Hotrrea Guvernului The basic aim promoted by government acts is
nr.944, din 14 noiembrie 2014. to ensure synergy between educ ation and economic
Scopul de baz promovat prin actele system in such a way that national economy could
guvernamentale const n asigurarea sinergiei dintre benefit from quality workforce. According to the
sistemul educaional i sistemul economic pentru ca, n National Development Strategy Moldova 2020, a
final, economia naional s beneficieze de for de munc well-educated workforce and better connected to the
de calitate. Conform Strategiei Naionale de Dezvoltare needs of the economy, is influencing the gross national
Moldova 2020, o for de munc, mai bine educat i product. According to the Strategy for the development
mai bine racordat la necesitile economiei, influeneaz of vocational education and training, the years 2013-
producia naional brut. Conform Strategiei de 2020, technical vocational education system must
dezvoltare a nvmntului vocaional-tehnic, pe anii become attractive, quality, relevant to the market
2013-2020, pn n anul 2020, nvmntul profesional requirements, affordable, career-oriented, and flexible.
tehnic trebuie s devin atractiv, de calitate, relevant Roadmap for actions of the Government in the
cerinelor pe pia, accesibil, orientat pe carier, flexibil. development of vocational education for the period
Foaia de parcurs privind aciunile Guvernului n vederea 2013 2020 supports with concrete actions the
dezvoltrii nvmntului profesional tehnic pentru achievement of this major objective. In order to get the
perioada 2013-2020 i Planul de aciuni al Strategiei de objective attained the technical vocational education
dezvoltare a nvmntului profesional tehnic pe anii system should review its way of organization and
2013-2020 susin cu aciuni concrete realizarea acestui operation, increase efficiency and fully meet labour
obiectiv major. Pentru a atinge aceste obiective, sistemul market needs.
de nvmnt profesional tehnic trebuie s revad modul 1. Models of organization of technical
de organizare i funcionare, pentru a spori eficiena i vocational education existing in the world
pentru a rspunde ct mai amplu la necesitile pieei Since 1990, major changes occurred in
muncii. technical vocational education systems across the
1.Modele de organizare a nvmntul world. The World Bank has provided assistance to
profesional tehnic existente n lume support the reform process in this system and found
Din anii 1990, n lume, n cadrul nvmntului that most countries recognize the need to share the
profesional tehnic, se produc schimbri majore. Banca financial responsibility of the education sector and
Mondial a acordat asisten pentru susinerea proceselor business world. The process is lengthy because it
de reformare a acestui sistem i a constatat c majoritatea involved many actors. The most important is the
rilor recunosc necesitatea de a mpri responsabilitatea permanent fidelity to the cause [1, p.60]. In the context,
financiar dintre sectorul educaiei i lumea de afaceri. measures are needed at government and institutional
Procesul este de lung durat, deoarece sunt implicai levels [2, p.69]. Although the market is a regulator
muli actori. Ceea ce este decisiv este fidelitatea factor, technical vocational education should not be
permanent pentru aceast cauz [1 p.60]. n contextul developed without applying to labour market
acestei reforme, sunt necesare msuri la nivel intelligence. The lab or market can guide decision-
guvernamental i msuri la nivel instituional [2, p.69]. Cu making process, but does not offer miraculous recipes
toate c piaa este un factor regulator, nvmntul that could solve everything [3, p.72]1.
profesional tehnic nu trebuie dezvoltat fr a apela la The countries analysis, considering the income
inteligena pieei muncii. Piaa muncii poate ghida levels, shows that the share of students in technical
procesul de luare a deciziilor, dar nu ofer reete vocational education is as greater, as more developed is
miraculoase care ar putea rezolva totul1 [3, p.72]. the economic system of the country: over 17% - for
Analiza pe ri, n funcie de nivelul veniturilor, developed countries, about 9% for developing countries
demonstreaz c ponderea studenilor n nvmntul and about 5% for underdeveloped. This situation is not
profesional-tehnic este cu att mai mare, cu ct mai identical with the advanced countries such as the US,
dezvoltat este sistemul economic al rii: peste 17% Japan and Britain, that for long time have not given
pentru rile dezvoltate, circa 9% pentru rile n curs de attention to this type of education [4, p.153]. There are
dezvoltare i circa 5% pentru cele subdezvoltate. Aceast several ways of adjusting the process of vocational
situaie nu este identic cu cea din rile avansate, cum sunt technical training to labour market needs and
SUA, Japonia i Marea Britanie, n care timp ndelungat requirements. Below is presented a description of several
nu s-a acordat atenie acestui tip de nvmnt [4, p.153]. models of organization of technical vocational education
Exist mai multe modaliti de ajustare a procesului de exist in the world.
formare profesional din nvmntul profesional-tehnic Traditional school based model of
la necesitile i rigorile pieei muncii. Mai jos, sunt organization of vocation education:

1
M. erban, O nou perspectiv privind nvmntul profesional i tehnic n Romnia, Chiinu: Business-
Elita, 2006

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prezentate mai multe modele de organizare a The state, through the Ministry of Education, is
nvmntului profesional-tehnic existente n lume. bureaucratically planning, organizing and
Modelul de organizare a nvmntului controlling all aspects of vocational education;
profesional-tehnic n mod tradiional: The state is the developer of Nomenclature of
Statul, n persoana Ministerului Educaiei, n professions and specialties, but is not always
mod birocratic, planific, organizeaz i aware about the interests of current production;
controleaz toate aspectele nvmntului The state provides rigid scheduling and control;
profesional; Funding is provided by the state [5 p.18]
Statul este elaboratorul nomenclatorului Dual system of vocation education
meseriilor i specialitilor, dar nu totdeauna are (Germany, Austria, Switzerland, Luxemburg):
n vedere interesele curente ale produciei; Model based on the companys demands
Statul asigur control i planificare rigid; towards workforce, under strong state control;
Finanarea este asigurat de ctre stat [5, p.18]. Core funding provided by economic agents;
Modelul nvmntului dual (Germania, Strong state control;
Austria, Elveia, Luxemburg): Financial support provided to the companies
Model bazat pe cererea agentului economic fa through grants and allocations from the state;
de fora de munc, controlat puternic de stat; This system is applied in several EU countries
Finanarea de baz din partea agentului and for several years is being implemented in
economic; China, India, Pakistan, Turkey [6].
Controlul din partea statului; Economic activity within the vocation
Susinere financiar a agentului economic prin education school (Sweden, Denmark, Finland):
subvenii i alocri de fonduri din partea statului; The state plans, organizes and controls all
Acest sistem este practicat, n mai multe ri, iar aspects of vocational education, but consult with
de civa ani, se implementeaz n China i-n alte economic trends and market demands;
ri din Asia i India, Pakistan, Turcia [6]. The state equips school workshops for carrying
Modelul organizrii activitii economice n out the economic activity;
cadrul colii (Suedia, Danemarca, Finlanda): The state regulates the training and economic
Statul planific, organizeaz i controleaz toate activity within the VET school;
aspectele nvmntului profesional, dar se The institution has a certain degree of
consult cu agenii economici despre tendinele independence in deciding economic activity;
i solicitrile de pe pia; State control;
Statul doteaz atelierele din coal pentru Funding is provided by the state, but this model
realizarea activitii de producie/prestare is often implemented under public-private
servicii; partnership.
Statul reglementeaz partea de formare Institutionalization of interaction mechanisms
profesional i activitate de producie /prestare between education and economy
servicii; The state establishes the relevant structures for
Instituia are un anumit grad de independen n ensuring social dialogue on labor force training;
deciderea activitii economice; The trade unions, employers and state
Control din partea statului; representatives create competent forums on
Finanarea este asigurat de ctre stat, ns acest various sectors of the economy to formulate the
model se implementeaz de multe ori n baza requirements for professional training;
parteneriatului public-privat. The state identifies economic agents for
Modelul instituionalizrii mecanismelor de apprenticeships;
interaciune dintre educaie i activitate economic: Control of the state on professional training with
Statul ntrunete structurile relevante pentru involvement of economic agents;
realizarea dialogului social pentru formarea Funding is provided by the state.
profesional de calitate; This model is popular in the European Union; it
Sindicatele, patronatele i reprezentanii statului overlaps with the existing of traditional
formeaz foruri competente pe diverse sectoare school-based model, dual system education
ale economiei care stabilesc rigorile pentru model and economic activity within the
formarea profesional; school. This approach started to strengthen
Statul identific agenii economici pentru stagiile since 80s when it was realized the fact that
practice; vocational education should be closely linked
Control din partea statului cu implicarea to the national economy and when
agentului economic n formarea profesional; employment strategic objectives were
Finanarea este asigurat de ctre stat; formulated in official documents. The
Acest model este popular n Uniunea European, platform created for the active interaction

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el se suprapune cu modelele deja existente de between education and economy was made up
coal tradiional, coal bazat pe nvmnt of several components.
dual i modelul ntreprinderii n cadrul colii. The institutional system meant to ensure
Aceast abordare a nceput s se consolideze interaction and collaboration is quite complex.
ncepnd cu anii 80, cnd s-a contientizat faptul Market model based on the workforce
c educaia profesional trebuie s aib o demand of employers (Japan, USA, South Korea [7]:
legtur strns cu economia naional i au fost The state plays a limited role;
formulate obiectivele strategice privind ocuparea The VET system develops under the influence of
forei de munc. Platforma n baza creia s-a economic factors;
format modelul de interaciune activ dintre In Japan, USA the secondary school, in grades
educaie i economie este constituit din mai 11, 12, are offering specialized courses in
multe componente. professional occupations, but qualification
Sistemul instituional cu mecanismele de certificates are not obtained. Development of
interaciune i modalitatea de colaborare n professional skills are provided by introduction
cadrul acestui model sunt destul de complexe. in secondary school of a mandatory vocation
Modelul bazat pe cererea agentului economic education program;
fa de fora de munc (Japonia i SUA, Coreea de Sud Certification is obtained in enterprises or private
[7]: vocational educations institutions [8p.19]
Statul joac un rol limitat; The situation in VET system in Republic of
Formarea profesional se dezvolt sub influena Moldova requires an analysis of models of organization
factorilor economici; of technical vocational education existing in the world.
n Japonia i SUA, n coala de cultur general, This need stems from the fact that the traditional model
n clasele 11, 12, se ofer cursuri specializate de of vocation education does not meet the requirements.
formare profesional, dar nu se obin certificate Strategic development documents regarding education
de calificare. Are loc profesionalizarea prin and, in particular, technical vocational education,
introducere n programul colii generale a highlight the fact that the vocational training has a
instruirii profesionale obligatorii; number of shortcomings, which causes imbalance in
Certificarea se obine n cadrul ntreprinderilor the labour market and produce a decreasing employers'
sau instituiilor de formare profesional privat satisfaction with the quality of labour work.
[8, p.19]. Different models of organizing the vocational
Analiza modelelor de organizare a nvmntului education system carry advantages and disadvantages,
profesional tehnic este necesar pentru realitile as well as risks in the conditions of Republic of
Republicii Moldova. Aceast necesitate este determinat Moldova. They should be carefully assessed before
de faptul c modelul tradiional de formare profesional- taking major decisions. Below there is an analysis of
tehnic nu rspunde cerinelor. Documentele de dezvoltare the peculiarities concerning the model of
strategic din domeniul educaiei i, n special, din institutionalizing mechanisms of interaction between
domeniul nvmntului profesional-tehnic scot n education and economy, necessary to improve the
eviden faptul c formarea profesional-tehnic prezint un efficiency of vocation education.
ir de carene, ceea ce determin dezechilibrul pe piaa 2. Institutionalization of interaction mechanisms
forei de munc i satisfacia n descretere a angajatorilor between education and economy
fa de calitatea forei de munc. General characteristic the model of interaction
Modelele de organizare a sistemului de formare between education and economy
profesional-tehnic sunt diverse i comport att avantaje, The leading role in the interaction model is
ct i dezavantaje, precum i riscuri iminente n condiiile divided between two great actors: education and
Republicii Moldova. Acestea trebuie analizate minuios economic system. Effective communication between
nainte de a lua decizii majore. n continuare, este these systems depends on the capacity of interaction
prezentat o analiz a particularitilor modelului de and the frequency. The carried analyses reveals that
instituionalizare a mecanismelor de interaciune dintre current mechanisms of interaction between technical
educaie i economie necesare pentru eficientizarea vocational education system and the economy are
procesului de formare profesional-tehnic. insufficient [9 p.8] for professional training programs
2. Interaciunea dintre mediul educaional i cel to be responsive to changing labour market
economic requirements. Thus, new mechanisms must be
Caracteristica general a modelului de institutionalized, capable of supporting the formulation
interaciune dintre sistemul educaional i cel economic of requirements for VET system [10, p.8].
Rolul de lider n modelul de interaciune este At the central level, the educational system is
mprit ntre doi actori mari: sistemul educaional i composed of several entities: the Ministry of
sistemul economic. Comunicarea eficient ntre aceste Education, VET Centre, and Agency for Quality
sisteme depinde de modul de interaciune i de frecvena Assurance in professional education. At the same time,

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aplicrii acestora. Analizele realizate constat c at the central level the economic system is managed by
mecanismele actuale de interaciune dintre sistemul de the Ministry of Economy and Ministry of Labour,
nvmnt profesional-tehnic i cel economic sunt Social Protection and Family, line Ministries (Ministry
insuficiente [9, p.8] pentru ca programele de formare of Agriculture and Food Industry, Ministry of
profesional s fie receptive la schimbrile solicitrilor Transport and Road Infrastructure, Ministry of
pieei muncii. Astfel, trebuie instituionalizate mecanisme Regional Development and Construction, Ministry of
noi, capabile de a susine cerinele fa de formarea Information and Communications Technology) , Sector
profesional tehnic [10, p.8]. Committees for all fields of economy.
La nivel central, sistemul educaional este format Central institution that must ensure interaction
din cteva entiti: Ministerul Educaiei, Centrul between education and economy is the National VET
Republican de Dezvoltare a nvmntului Profesional, Council (National Coordination Council for the
Agenia de asigurare a calitii n nvmntul profesional. Development of Professional Education). According
Totodat, la nivel central, sistemul economic este gestionat to the regulation, the Councils mission is to ensure
de Ministerul Economiei i Ministerul Muncii, Proteciei synergy between the technical vocational education,
Sociale i Familiei, ministerele de resort (Ministerul labour market and national economy, contributing to
Agriculturi i Industriei Alimentare, Ministerul the development of relevant national and international
Transporturilor i Infrastructurii Drumurilor, Ministerul support projects for strengthening the partnership
Dezvoltrii Regionale i Construciilor, Ministerul between business representatives and representatives of
Tehnologiei Informaiei i Comunicaiilor), Comitetele the educational system, technical development and
Sectoriale n ramurile economiei. modernization of vocational education, better
Instituia de la nivel central care trebuie s asigure vocational schools offer connection to labour market
interaciunea dintre sistemul educaional i cel economic requirements, and increase the quality of workers /
este Consiliul Coordonator Naional de Dezvoltare a technicians and skilled specialists [11]. The principle
nvmntului Profesional. Conform regulamentului, that National VET Council should be focused on is the
misiunea Consiliului const n asigurarea sinergiei dintre achievement of maximal connection between education
nvmntul profesional tehnic, piaa muncii i economia and economic systems.
naional, contribuind la susinerea proiectelor naionale i According to the regulation of the National
internaionale relevante pentru consolidarea relaiilor de VET Council, it shall meet at least quarterly to make
parteneriat dintre reprezentanii mediului de afaceri i strategic decisions and to analyse opportunities for
reprezentanii sistemului educaional, dezvoltarea i deeper connection between strategic economic
modernizarea nvmntului profesional tehnic, directions and professional training process. This
racordarea ofertei instituiilor de nvmnt profesional la institution has a central role that cannot be
cerinele pieei forei de munc, precum i creterea underestimated. However, being established in 2008, it
calitii pregtirii cadrelor de muncitori/tehnicieni i has organized only three working sessions. The current
specialiti calificai [11]. Principiul pe care trebuie s se role of this entity remains unfulfilled.
focalizeze Consiliul Naional de Dezvoltare a Another central mechanism of interaction is
nvmntului Profesional este realizarea sinergiei dintre the collaboration between the Ministry of Education
sistemul educaional i sistemul economic. and Ministry of Labour and Social Protection and
Consiliul Naional de Dezvoltare a nvmntului Family and Ministry of Economy. This collaboration is
Profesional este o structur care, conform regulamentului, mainly focused on the state order regarding the need
se ntrunete cel puin trimestrial, pentru a lua decizii for workforce for different sectors of economy. This
strategice i a analiza posibiliti de conexiune mai procedure takes place once a year and aims to estimate
profund dintre direciile economice strategice cu procesul the labour force required by national economy.
de formare profesional. Pentru modelul de formare Although the methodology for estimating the demand
profesional n baza interaciunii dintre sectorul educaiei for labour on the fields of economy has been revised
i economiei, aceast instituie are un rol central, care nu repeatedly, there are still shortcomings and
poate fi subestimat. ns, fiind format n 2008, a realizat, dissatisfaction regarding the forecasting errors.
pn n prezent, 3 edine de lucru. La ora actual, rolul Another mechanism of interaction, present at
acestei entiti rmne nerealizat. central level, is the work of the Sector Committees.
Un alt mecanism de interaciune la nivel central Sector Committees have a multiple role. They develop,
este colaborarea Ministerului Educaiei cu Ministerul validate and review Occupational Profiles,
Muncii i Proteciei Sociale i Ministerul Economiei. Occupational Standards, and Professional
Aceasta se realizeaz, n principal, la momentul deciderii Qualifications for workers / specialties from all sectors
comenzii de stat, privind formarea forei de munc pe of the economy. Professional Qualifications are part of
meserii i specialiti. Aceast procedur are loc o dat pe the National Qualifications Framework. National
an i urmrete scopul estimrii forei de munc necesare Framework of Qualifications is one of the most
economiei naionale. Cu toate c metodologia de estimare important tools via which the economic environment
a necesarului de for de munc, pe domenii ale pre-defines the knowledge, skills and attitudes of a

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economiei, a fost revizuit n mod repetat, exist, ns, workers / specialists as required by the labour market.
carene i nemulumiri privind erorile de prognozare. Based on this document, the education sector is able to
Un alt mecanism de interaciune la nivel central o develop curriculum adjusted to the needs of the
reprezint activitatea Comitetelor Sectoriale. Comitetele economy. In most EU countries there is an Agency for
Sectoriale au un rol multiplu. Ele elaboreaz, valideaz i National Qualifications Framework, an entity funded
revizuiesc Profilul Ocupaional, Standardele Ocupaionale, by the state. This agency is responsible for
Calificrile Profesionale pentru meserii /specialiti din coordinating the work of Sector Committees and for
toate sectoarele economiei. Acestea, ulterior, completeaz developing the Professional Qualifications. Another
Cadrul Naional al Calificrilor. Cadrul Naional al very important entity is the National Agency for
Calificrilor devine unul din cele mai importante Quality Assurance in Professional Education.
instrumente prin care mediul economic pre-definete Although in Moldova, Sector Committees
cunotinele, abilitile i atitudinile unui were established in 2009 with the support of EU
meseria/specialist conform cerinelor de pe piaa muncii. projects; however, in 2015 there are only 6 Sector
n baza acestui document, sectorul educaiei este n stare s Committees: (1) Agriculture and food industry, (2)
elaboreze un curriculum racordat la necesitile economiei. Construction, (3) Information technologies and
n majoritatea rilor UE, exist Agenia Cadrului communications, (4) Transport, (5) Trade, (6) Non-
Naional al Calificrilor, entitate finanat de la bugetul food industry. The Regulation on the activity of the
de stat. Aceast agenie este responsabil de elaborrile Sector Committees stipulates the legal status of these
respective i coordoneaz cu activitatea Comitetelor entities that does not correspond to their mission.
Sectoriale. Activitatea Ageniei pentru Asigurarea Sector Committees are in difficulty regarding their
Calitii n nvmntul Profesional este la fel de sustainability and capacity to produce Occupational
important n acest sens. Standards and other deliverables, required to support
Dei, n Republica Moldova, Comitetele Sectoriale the transfer of information from the sector of economy
s-au instituit, n 2009, cu suportul proiectelor Uniunii to the education sector [12, p.2].
Europene, totui, n 2015, exist doar 6 Comitete Another important mechanism of interaction
Sectoriale: (1) n agricultur i industria alimentar, (2) n at central level between education and economic
construcii, (3) n tehnologii informaionale i comunicaii, systems must be ensured by the National VET Centre
(4) n transporturi, (5) comer, (6) n industria non- (Republican Centre of Professional Education
alimentar. n Regulament, cadrul privind activitatea Development). The mission of this entity, according to
Comitetelor Sectoriale, statutul juridic al acestor entiti nu its regulation, is to ensure informational and analytical
corespunde misiunii sale. Comitetele Sectoriale se afl n support for the interaction between the labor market
dificultate de a se autogestiona i produce Standardele and vocational sector [13, p.1]. Its role was foreseen in
Ocupaionale i alte livrabile necesare pentru a susine the field of research and labor market analysis with
procesul de transfer al informaiei din ramura sectorial subsequent transfer of information for the adjustment
spre sistemul educaional [12, p.2]. of the educational curriculum [14]. Currently, the
Un alt mecanism important de interaciune dintre centre has a more important task related to the
sistemul educaional i cel economic trebuie s fie realizat coordination of the work of Sector Committees and
de ctre Centrul Republican de Dezvoltare a development of skills for fulfilling their functions. In
nvmntului Profesional (CRDP). Misiunea acestei other countries a lot of support in this sense is provided
entiti, conform regulamentului de activitate, este de a Institutes for Scientific Research with the budget
asigura informaional i analitic procesul de interaciune supported by the state.
dintre piaa muncii i sectorul formrii profesionale [13, At present, the Centre is located in the
p.1]. Rolul lui a fost conceput ca fiind un centru de Institute of Education Sciences, lacking the necessary
cercetare i analiz a pieei muncii cu ulterioara ajustare a institutional hierarchy to make the connection between
curriculumului educaional [14] Actualmente, tot mai the Ministry of Labour, Social Protection and Family,
important este ca Centrul s coordoneze activitatea Ministry of Economy and Ministry of Education. For
Comitetelor Sectoriale i s se ocupe de formarea this reason, the basic task cannot be performed to the
competenelor acestora pentru realizarea funciilor lor. n level of expectations. The Centre is rather an entity of
alte ri, acest rol este realizat de Institutul de Cercetare support for the development activities run by the
tiinific cu un buget propriu pe msur s realizeze Ministry of Education.
aceast sarcin la nivelul cuvenit. Another level of interaction between
La momentul de fa, Centrul este plasat n cadrul education and economy could be performed by the
Institutului de tiine ale Educaiei, neavnd nivelul Local Public Administration at the regional level.
necesar n ierarhia instituional pentru a realiza This way of organization exists in many countries. The
conexiunea dintre Ministerul Muncii, Proteciei Sociale i main argument for the administration at local level the
Familiei, Ministerul Economiei i ministerele de resort cu vocational education institutions lies in the fact that at
Ministerul Educaiei. Din acest motiv, misiunea de baz nu the local level are better known the specific aspects and
poate fi realizat la nivelul ateptrilor. Centrul este mai local businesss needs. Organizing the management of

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degrab o entitate de suport n procesele de elaborare din VET network of institutions at local level is a challenge
cadrul Ministerului Educaiei. for Moldova. However, the interaction of VET schools
Un alt nivel de interaciune dintre educaie i with local public administration and local businesses
economie se realizeaz de ctre Administraia Public could form a viable mechanism of interaction between
Local de la nivel de raion. Aceast modalitate de education and economic system. On the other hand, it
organizare exist n multe ri ale lumii. Argumentul de baz should be mentioned that the involvement of local
pentru administrarea instituiilor profesional-tehnice la nivel government in implementation of interaction
local const n faptul c, la nivel teritorial, se cunosc mai mechanisms between education and economy during
bine particularitile i necesitile agenilor economici the reform process in VET system could be difficult.
locali. Organizarea administrrii reelei de instituii de PT la But this aspect should be revised after the
nivel de raion este o provocare pentru sistemul profesional- implementation of main aspects of the reform, since
tehnic din Republica Moldova. Cu toate, acestea, this could be one of best solutions for raising the
interaciunea colii cu administraia public local i agenii profile of VET schools at local level.
economici din regiune ar putea forma nc un mecanism At institutional level, interaction of VET
viabil de interaciune dintre sistemul de educaional i cel schools with economic agents is done with the purpose
economic. Totui, trebuie menionat c prezena of identification and placement of students in
administraiei publice locale n implementarea acestui model apprenticeship. The managers of institutions are
de formare profesional nu este att de principial, ca n obliged to identify apprenticeship placements within
cazul modelului ntreprinderii n cadrul colii. enterprises. This is only and main mechanism of
La nivel instituional, interaciunea cu agentul interaction of education with real sector of economy at
economic este realizat cu scopul de identificare i plasare institutional level. The role of some schools will be
a elevilor/studenilor pentru stagii practice. Directorii extended and they will become leaders on the behalf of
instituiilor sunt obligai s identifice locuri de practic education system that will participate at the
pentru studenii lor n cadrul ntreprinderilor. Acesta este development processes in partnership with business
unicul i principalul mecanism de interaciune dintre representatives for carrying out the function of
educaie i sectorul real al economiei la nivel instituional. development of Professional Qualifications, curricula,
ns, n cadrul acestui model, se propune extinderea rolului manuals and guidelines. They will also perform the
unor instituii de PT, care sunt specializate n anumite task of identifying the apprenticeship places for
domenii ale economiei i pot realiza rolul de lider din students for the other VET institutions that have the
partea mediului colar pentru participarea la procesele de same profile.
elaborare n parteneriat cu mediul de afaceri i identificarea The advantages of institutionalizing
locurilor pentru stagii practice pentru elevii/studenii din mechanisms of interaction
reea, nu doar pentru propria instituie, ci i pentru cele This model is built on development of social
specializate n acelai domeniu. dialogue mechanisms in which each party has their
Avantajele modelul instituionalizrii own responsibilities. The most important advantage of
mecanismelor de interaciune this model is related to the fact that in VET system and
Acest model se construiete pe dezvoltarea in companies there are no major changes as required in
mecanismelor de dialog social, n care fiecare din pri are dual educational model and economic activity in the
responsabiliti proprii. Cel mai important avantaj al school model.
acestui model este legat de faptul c, n sistemul de PT i The advantage enjoyed by the State from
n cadrul companiilor, nu se produc schimbri majore, aa the institutionalization of mechanisms of interaction
cum prevd modelul de nvmnt dual i modelul between economy and education will be felt over time.
ntreprinderii n cadrul colii. State structures must make greater efforts than before
Avantajul de care beneficiaz statul n cadrul to communicate with greater frequency and more
modelului instituionalizrii mecanismelor de interaciune se efficiently with economic agents regarding the
va resimi n timp. Structurile statului trebuie s fac eforturi measures for increasing the quality of the workforce.
mai mari dect nainte pentru a comunica cu o mai mare The advantage enjoyed by economic agents
frecven i mai eficient cu agenii economici privind (companies) is related to the fact that they will benefit
necesitatea i msurile de cretere a calitii forei de munc. from skilled labour force. The fact that the companies
Avantajul de care se bucur companiile este legat themselves will participate in the creation of the
de faptul c acestea vor beneficia de for de munc calificat. National Qualifications Framework, creates more
Faptul c nsei companiile vor participa la crearea Cadrului chances regarding the formation of a labour force
Naional al Calificrilor sporete ansele formrii unei fore de according to the requirements established by
munc conform rigorilor stabilite de agenii economici. Acest employers. This tool is essential for developing a
instrument este esenial pentru dezvoltarea unei piee European labour market [15].
europene de ocupare a forei de munc [15]. The advantage enjoyed by students lays in
Avantajul de care beneficiaz elevii/studenii the fact that due to the interaction between the entities
const n faptul c formarea profesional se va face n responsible for various sectors of the economy and the

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condiiile n care, datorit interaciunii dintre entitile education system, better apprenticeship and job
responsabile de diverse sectoare ale economiei i sistemul placements will be identified. The role of practical
educaional, se vor identifica locuri eficiente pentru stagiile training will be better understood by the companies and
practice. Rolul stagiilor practice va fi neles mai bine de the training bodies, respectively the attitude regarding
agenii economici i de structurile de formare profesional the trainees will contribute to the development of
i, respectiv, atitudinea fa de stagiari va fi una pe msur professional skills. Training under the National
s contribuie la dezvoltarea abilitilor profesionale. Qualifications Framework provides some guarantee of
Formarea profesional n baza Cadrului Naional al quality and the possibility of recognition of
Calificrilor ofer o anumit garanie a calitii professional qualifications in European counties.
profesionale i posibilitate de recunoatere a calificrii n Difficulties and efforts in implementation of
spaiul european. the mechanisms of interaction between economy and
Dificulti i eforturi de implementare a modelului education
instituionalizrii mecanismelor de interaciune The problems of institutionalizing
Problemele modelului instituionalizrii mechanisms of interaction are mainly focused on the
mecanismelor de interaciune sunt axate, n principal, pe need of creating new structures or building capacities
necesitatea crerii sau consolidrii capacitilor structurilor of newly created structures, as well as providing funds
nou-create, finanate din bugetul de stat. from the state budget for running these institutions.
Este important ca Consiliul Coordonator Naional In this context, National VET Council should
de Dezvoltare a nvmntului Profesional s devin o become a functional structure. It is important to create
structur funcional. Este necesar crearea Ageniei the National Qualifications Framework Agency. The
Cadrului Naional al Calificrilor. Statutul legal actual al current legal status of Sector Committees is
Comitetelor Sectoriale este nesatisfctor pentru mandatul unsatisfactory for the mandate they have. In this
pe care l au. Centrul Republican pentru Dezvoltarea regard, it should be revised and legislation should be
nvmntului Profesional trebuie s dobndeasc changed. National VET Centre should acquire skills in
competene pentru a reui s-i realizeze misiunea de order to successfully achieve the mission of
coordonare i promovare a dialogului social la nivel de coordination and promotion social dialogue with Sector
comitete sectoriale i ministere de resort, precum i ageni Committees, line ministries, as well as economic
economici lideri n domeniile economiei naionale. leaders in different fields of national economy.
Concluzii. Analiza ofertei educaionale a Conclusions. Analysis of the educational
sistemului de PT scoate n eviden faptul c att calitatea, offer of VET system highlights the fact that both the
ct i cantitatea ofertei educaionale nu rspunde cerinelor quality and quantity of educational offer does not meet
pieei muncii. Cauzele dezechilibrului dintre oferta the labour market needs. The causes of imbalance
educaional format n nvmntul profesional-tehnic i between labour market demand and supply are linked
cererea forei de munc sunt legate de deficienele to deficiencies of the VET system, specific aspects of
sistemului de formare profesional, particularitile national economy and the lack of instruments of
economiei naionale, precum i de lipsa instrumentelor de interaction between education and the economy.
interaciune dintre sistemul educaional i cel economic. Awareness regarding the importance of establishing
Contientizarea importanei nfiinrii i consolidrii and strengthening social dialogue will determine the
entitilor responsabile de dialogul social pe sectoare ale capacity of interaction between systems, which must be
economiei, va determina capacitatea de interaciune dintre done:
sisteme, care trebuie s se realizeze: at the central level through the following
la nivel central, prin intermediul urmtoarelor entities: the National VET Council,
entiti: Consiliul Naional Coordonator Ministry of Education, MLSPF, Ministry
pentru nvmntul Profesional, Ministerul of Economy and line ministries, National
Educaiei, MMPSF, Ministerul Economiei i VET Centre, Agency for National
ministerele de resort, Centrul Republican de Qualifications Framework, the National
Dezvoltare a nvmntului Profesional, Agency for Quality Assurance in
Agenia Cadrului Naional al Calificrilor, Professional Education;
Agenia Naional pentru Asigurarea Calitii at the level of local public administration
n nvmntul Profesional; level through Rayon Councils and
la nivelul autoritilor administraiei publice Departments of Education, Youth and
locale de nivelul II (raionale) prin Sport.
intermediul Consiliilor Raionale i Direciilor at sector level through the Sector
Educaie, Tineret i Sport; Committees in all the fields of national
la nivel sectorial prin intermediul economy that meet representatives of
Comitetelor Sectoriale din diverse domenii employers, trade unions and ministries;
ale economiei naionale, care ntrunesc at institutional level through the Centres of
reprezentani ai patronatelor, sindicatelor i Excellence - leading institutions in the

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ministerelor de resort; fields of national economy and by


la nivel instituional prin intermediul Centrelor directors of institutions that establish
de excelen instituii lider n diverse domenii collaboration relationships with economic
ale economiei naionale i prin intermediul agents.
directorilor instituiilor care stabilesc relaii de
colaborare cu agenii economici.

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9. Anexa nr.1 la Hotrrea Guvernului nr. 97 din 1 februarie 2013. Strategia de dezvoltare a nvmntului
vocaional/tehnic pe anii 2013-2020. [Online].
http://www.edu.md/file/Str_2013-2020.pdf, p.8
10. Proiectul Educaie 2020. Strategia sectorial de dezvoltare pentru anii 2014 2020. [Online].
http://particip.gov.md/public/documente/137/ro_1112_Educatia-2020.pdf, p.8
11. Regulamentul Consiliului Coordonator Naional n domeniul nvmntului profesional tehnic. [Online].
http://particip.gov.md/proiectview.php?l=ro&idd=1938
12. Regulamentul-cadru. Privind activitatea Comitetului Sectorial n formarea profesional i modul de
elaborare a standardelor ocupaionale la profesiile muncitoreti. [Online], p.2
http://www.mmpsf.gov.md/file/proiecte/Proiect_hot_Metodologia_SO_Guvern_2011.pdf
13. Regulamentul Centrului Republican de Dezvoltare a nvmntului Profesional, p.1
14. Propunerea de Politic Public iniiat de Ministerul Educaiei: nvmntul secundar profesional
competene adaptate pentru piaa muncii. [Online].
file:///C:/Users/Admin/Downloads/1295420_md_ppp_med_compet%20(1).pdf
15. Recomandarea Parlamentului European i a Consiliului din 23 aprilie 2008, Privind stabilirea Cadrului
european al calificrilor pentru nvarea de-a lungul vieii, 6.5.2008.

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DEZVOLTAREA CALITII DEVELOPMENT OF THE


SERVICIILOR TURISTICE N TOURISM SERVICE QUALITY
CONDIII DE GLOBALIZARE A UNDER TOURISM
TURISMULUI GLOBALIZATION
Drd., Irina ROITMAN, ASEM PhD student Irina ROITMAN, ASEM
Director al Ageniei turistice Racurs-Tur Director of Tourism Agency Racurs-Tur
Industria contemporan a turismului este n Contemporary tourism industry is in the
proces de globalizare. Acest fapt determin dezvoltarea process of globalization. This fact determines the
conceptului, standardelor i a metodologiei de estimare development of the concept, standards and
a calitii serviciilor turistice. Autoarea investigheaz methodology of estimating the quality of tourism
situaia actual cu privire la astfel de dezvoltri services. The author investigates the current state of
teoretico-metodologice i aplicative, ceea ce este affairs related to the theoretical, methodological and
important s se aib n vedere att la nivel applicative developments which are important issues
internaional, ct i naional al turismului pentru a fi to be taken into account for both, international and
competitiv pe piaa aflat n condiii de globalizare. national, tourism in order to be competitive in a
Cuvinte-cheie: globalizarea turismului, market under globalization.
calitatea serviciului turistic, standarde ISO n turism, Key words: tourism globalization, tourism
modelul GAP, SERVQUAL, zona toleranei. service quality, ISO standards in tourism, Gap model,
JEL: B4, F2, F6 SERVQUAL, tolerance zone
JEL: B4, F2, F6
Introducere. Globalizarea turismului rezid n
megatendina socio-economic de globalizare i Introduction. Tourism globalization is in the
reprezint un stadiu superior al internaionalizrii mainstream of general socio-economic globalization
industriei turistice. Dup cum s-a specializat n megatrend, and represents the highest stage of
Raportul Organizaiei Mondiale a Turismului, ediia internationalization of tourism industry. In the World
2015, turismul a continuat s fie fora motrice Tourism Organization Report 2015 it has been stated
principal a redresrii economice globale i that tourism continued to be a key driver of the
contribuitorul vital la crearea locurilor de munc, global economic recovery, and a vital contributor to
eradicarea srciei (I.R.), relaxare, protecia mediului job creation, poverty alleviation, environmental
ambiant, pace multicultural i nelegere pe glob [1]. protection and multicultural peace and understanding
Turismul a devenit o parte integrat i chiar across the globe [1]. Tourism has become an
preponderent a economiei globale, contemporane. integrated and even one of the leading parts of the
Acesta constituie 9% din PIB mondial, 1,4 milioane de contemporary global economy. It constitutes 9% of
dolari n exporturi, 1 din 11 locuri de munc revine world GDP, 1, 4 trillion in exports, 1 in 11 jobs
industriei turistice. El manifest o tendin ferm de belongs to the tourism industry. In manifests a sound
cretere. Din 1950 pn n 2013, numrul turitilor trend of growth. Beginning with 1950 to 2013 the
internaionali a crescut de la 25 milioane pn la 1087 number of international tourists increased from 25
milioane [2]. million to 1087 million [2].
n 2014, peste 1,1 miliarde (1, 138 mln) turiti In 2014 over 1.1 billion (1,138 million) tourists
au cltorit la nivel internaional, ceea ce reprezint o travelled internationally, that is 4,7% increase over the
majorare cu 4,7% fa de anul precedent (cu 51 mln mai previous year (51 million more than in 2013) [3].
mult dect n 2013) [3]. Numrul ncasrilor provenite Receipts in destinations from international tourism
de la turismul internaional a atins 1,197 miliarde de reached USD 1.197 billion in 2013 that is USD 230
dolari SUA n 2013, ceea ce este cu 230 miliarde de billion more compared to pre-crisis year 2008 [ibid.]. In
dolari SUA mai mult, n comparaie cu anul pre-criz 2014 international tourism receipts increased by USD 48
2008 [ibid.]. n 2014, ncasrile din turismul billion and reached a record USD 1,245 billion. An
internaional au crescut cu 48 miliarde de dolari SUA, additional USD 221 billion was generated from
atingnd un prag-record de 1,245 de miliarde de dolari international passenger transport, bringing total exports
SUA, iar 221 miliarde de dolari suplimentare au fost from international tourism up to USD 1, 5 trillion [4]. In
generate de transportul internaional al pasagerilor, fapt this context, one may agree with the international
ce s-a soldat cu exporturi totale ale turismului tourism researchers Salvo Creaco and Giulio Querini
internaional pn la 1,5 trilioane de dolari SUA [4]. n who sustained that tourism of today is one of the
acest context, suntem de aceeai prere cu cercettorii worlds largest industries and one of its fastest growing
turismului internaional Salvo Creaco i Giulio Querini, economic sectors [5]. The issue of sustainable

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care au susinut c turismul de astzi reprezint una growth and globalization of tourism determines the
din cele mai mari industrii ale lumii i una din cele mai development of the concept, standards and methodology
crescnde sectoare economice ale acesteia [5]. Faptul of evaluation of the quality of touristic services.
creterii durabile i al globalizrii turismului determin The purpose of the article is to highlight and
dezvoltarea conceptului, standardelor i a metodologiei analyse the state of affairs related to these
de evaluare a calitii serviciilor turistice. methodological developments, because they are
Scopul prezentului articol const n elucidarea i highly actual for the understanding of improvements
analiza situaiei referitoare la astfel de dezvoltri in tourism industry at the international level and the
metodologice, deoarece acestea sunt extrem de actuale direction for improvement of this industry in the
pentru a nelege mbuntirile realizate n industria Republic of Moldova, the latter being in the process
turistic la nivel internaional i direcia de of regional and global tourism integration.
perfecionare a acestei industrii n Republica Moldova, Why does the problem of quality of touristic
cea din urm aflndu-se n proces de integrare turistic services represent a problem worthy to investigate?
regional i global. Annually thousands of tourists all over the world face
De ce dar problema calitii serviciilor turistice with what they may perceive as a low quality level of
constituie o problem valoroas pentru investigare? tourism services: bad hotel service (non-
Anual, mii de turiti de pe tot globul se confrunt cu correspondence of a hotel to its attributed category),
ceea ce poate fi caracterizat ca un nivel sczut al transfer problem (some dysfunctions in a service for
calitii serviciilor turistice: deservirea proast ntr-un carrying a tourist from a place of his/her arrival to a
hotel (ceea ce reprezint necorespunderea categoriei hosting country up to final destination), problems
atribuite hotelului); problema transferului (unele related to working out the documents (mistaken or
dereglri n serviciu de deplasare a unui turist de la incomplete information, not on time), etc.
locul venirii n ara-gazd la locul destinaiei finale); From year to year, a total number of tour
unele probleme cu privire la perfecionarea operators worldwide and in the Republic of Moldova
documentelor (informaie eronat sau incomplet, nu has been increasing. But not all the newcomers in the
este prezentat la timp) etc. tourism market are able to render the services of a
Din an n an, numrul total al operatorilor high quality. At the same time, namely the quality
turistici, att n economia mondial, ct i n Republica appreciation of the provided services will lead to the
Moldova, este n cretere. ns nu toi nou-veniii pe satisfaction of customers, and to the success,
piaa turistic sunt n stare s presteze serviciile de competitiveness and sustainability of a tourism
calitate superioar. Totodat, anume, aprecierea calitii company as well as the whole industry.
serviciilor prestate va duce la satisfacia consumatorilor, The quality of touristic services is currently
succes, competitivitatea i durabilitatea companiei very much influenced by the process of globalization.
turistice, precum i a ntregii industrii. First of all, it refers to the unprecedented
Calitatea serviciilor turistice, n prezent, este internationalization of all kinds of touristic and
influenat, preponderent, de procesul de globalizare. n related services (transport, hotel, food industry etc.),
primul rnd, acesta se refer la internaionalizarea fr creation of the respective integrated networks,
precedent a tuturor tipurilor de servicii turistice i appearance of transnational companies which allow
conexe (de transport, hoteliere, de alimentaie public providing the variety of touristic services of higher
etc.), crearea reelelor respective integrate, apariia quality but lower price and which, at the same time,
companiilor transnaionale care presteaz o varietate contribute to the shaping of a touristic service quality
larg a serviciilor turistice de calitate nalt cu preuri general perception. Secondly, globalization in tourism
sczute i care, n acelai timp, contribuie la formarea industry determines the necessity of elaboration and
perceperii generale a calitii unor servicii turistice. n perfection of the international, and then global,
al doilea rnd, globalizarea industriei turistice standards of quality, what is important for the
determin apariia necesitii elaborrii i perfecionrii industry development as the perception of quality of a
standardelor internaionale de calitate i, apoi, globale, service; here is sometimes difficult to assess, because
ceea ce este semnificativ pentru dezvoltarea industriei it is rather relative than absolute, it depends very
vizate, deoarece perceperea calitii unor servicii n much on cultural, educational, socio-economic,
turism este, uneori, greu de estimat, fiindc aceast informational and even political background of
percepere este mai mult relativ, dect absolut, ea customers.
depinznd mult de originea i mediul cultural, 1. Conceptualization of quality of touristic
educaional, socio-economic, informaional i chiar services. The quality of touristic services is a complex
politic al consumatorilor. concept which is composed by the qualities of number
1. Conceptualizarea calitii serviciilor of provided touristic and related services like
turistice. Calitatea serviciilor turistice reprezint o transportation, accommodation, nutrition,
noiune complex, care ntrunete mai multe aspecte ale organization of leisure, entertainment etc. In
serviciilor prestate, cum ar fi transportarea, cazarea, specialized literature on international tourism, the

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hrnirea, organizarea odihnei, distracia etc. n literatura concept of quality of touristic services is still under
specializat referitoare la turismul internaional, discussion, this fact that can be explained by
conceptul de calitate a serviciilor turistice mai rmne differences in cultural expectations and approaches to
n centrul discuiilor, fapt ce poate fi explicat prin the touristic products.
diferena dintre ateptrile culturale, precum i Under globalization, however, more or less
abordrile produselor turistice. universal meaning is attributed to the quality of a
n condiii de globalizare, ns, s-a conceput service which is appropriate, as the experience shows,
ideea, destul de universal, a calitii unor servicii, n to the touristic service as well: the correlation of
general, care este adecvat, dup cum cunoatem din consumers expectations with the perception of a
experien, i pentru serviciul turistic: corelarea service received [2, p.90]. In other words, a touristic
ateptrilor consumatorului cu perceperea sa a service is regarded to be of quality if there is no gap
serviciului consumat [2, p.90]. Cu alte cuvinte, un between an expectation of a consumer and his/her
serviciu turistic se consider calitativ, dac nu exist appreciation of the service performed. To our mind,
discrepan ntre ateptrile unui consumator i this can be considered as an absolute approach to the
aprecierile referitoare la performana acestui serviciu. quality of touristic service since such a definition
Dup prerea noastr, aceasta poate fi considerat o reflects the essentials independently of a cultural,
abordare absolut a calitii serviciilor turistice, socio-economic or any other background of a client.
deoarece o asemenea definiie reflect att esena, ct i This conceptualization is made on the basis of the
independena de origine, mediu cultural, socio- Gap model [7] which will be addressed below as a
economic sau de alt natur a clientului. part of the touristic service quality methodology.
Conceptualizarea vizat s-a efectuat n baza modelului By a touristic service it is usually understood
GAP [7] care va fi prezentat mai jos, n cadrul elucidrii the complex of activities with the purpose of
metodologiei cu privire la calitatea serviciilor turistice. satisfaction of the corresponding needs of a tourist by
Printr-un serviciu turistic, de regul, se percepe the means of interaction of an executor and a
un ansamblu de activiti, destinat satisfacerii nevoilor consumer in the process of the service provision.
corespunztoare ale unui turist prin intermediul Quality of touristic service can also be
interaciunii dintre executorul i consumatorul understood as a combination of properties of touristic
serviciului n procesul prestrii acestuia. services, processes and conditions directed to satisfy
Calitatea serviciului turistic poate fi perceput the actual or expected needs of tourists in time of
ca un ansamblu de caracteristici ale serviciilor turistice, their rest, travel etc. [8].
proceselor i condiiilor direcionate spre satisfacerea Here it is reasonable to emphasize that,
nevoilor actuale sau a celor ateptate ale turitilor n alongside with its absolute approach to the
timpul odihnei, cltoriei lor etc. [8]. meaning of a touristic service, quality being shaped
n contextul dat, este rezonabil de accentuat c, as an aspiration to common understanding in the
odat cu abordarea absolut a accepiei calitii unor globalized world economy; one has to bear in mind
servicii turistice, format ca aspiraie spre perceperea number of factors which inevitably turn the concept
n comun a noiunii vizate n economia mondial n of a touristic service quality into a relative one.
globalizare, ar trebui s se ia n considerare un ir de First all, one may refer to the different purchasing
factori, care, n mod inevitabil, transform conceptul power of the customers at touristic market. The
de calitate a serviciului turistic ntr-unul relativ. n quality of a touristic good or service should be
primul rnd, ar trebui s se refere la diferitele puteri de balanced with its value. In such a context one may
cumprare ale consumatorilor pe piaa turistic. say about an optimal quality of a touristic good or
Calitatea produsului sau a serviciului turistic ar trebui service which is determined by the solvency of
s fie echilibrat cu valoarea acestuia. n contextul dat, clients of the corresponding market segment.
s-ar putea zice despre calitatea optim a unui produs Secondly, it is, in fact, impossible to estimate the
sau serviciu turistic c este determinat de quality of a touristic good or service before its
solvabilitatea clienilor segmentului de pia purchasing and consumption. To induce the
corespunztor. n al doilea rnd, este, de fapt, expectation of quality of a future touristic service,
imposibil estimarea calitii produsului sau the special attention has to be paid, hence, to the
serviciului turistic nainte de cumprarea i image of a touristic company at a market, to the
consumarea acestuia. Pentru a da imbold creterii prestige of its services. The third factor to bear in
calitii serviciilor turistice n viitor, o atenie mind when estimating the quality of a companys
deosebit ar trebui s fie acordat, deci, imaginii unei touristic services is referred to such clients, who
companii turistice, a prestigiului serviciilor acestei are not rare to meet: the clients who do not really
companii pe pia. Cel de-al treilea factor, de care know where to go and what to expect. In order to
trebuie s se in cont la estimarea calitii serviciilor render a quality service for these clients, a tourist
turistice ale unei companii, se refer la astfel de clieni operator should become a kind of researcher who
care nu sunt rar ntlnii: clienii, care, de fapt, nu tiu investigates the needs, tastes, possibilities of these

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unde s se duc i la ce s se atepte. Pentru a presta particular clients. It is inevitably linked with higher
un serviciu de calitate unor asemenea clieni, investment of various resources (time, human,
operatorul turistic ar trebui s devin un fel de financial etc.) in this touristic operation for being
cercettor care investigheaz nevoile, gusturile i able to figure out the quality relevant for such
posibilitile acestor clieni particulari, ceea ce este clients. For long run, however, these investments
indisolubil legat de mai multe investiii ale diferitelor will necessarily lead to increase of the companys
resurse (de timp, umane, financiare etc.) n gains due to the enlargement of market segment
operaiunile turistice cu scopul evidenierii nivelului and accumulation of human and intellectual
respectiv de calitate pentru clienii vizai. ntr-o capitals. One more important factor which produces
perioad de lung durat, ns, astfel de investiii vor its impact upon the perception of quality of a
consta, cu precdere, n creterea profitului companiei, touristic service is the lack of coincidence in time
datorit extinderii segmentului de pia i a acumulrii of the fact of selling the touristic service and its
de capitaluri umane i intelectuale. nc un factor consumption in future. The touristic services are
semnificativ, ce manifest impact asupra perceperii purchased some days, weeks or even months before
calitii unui serviciu turistic, const n lipsa their consumption. To create the perception of
coincidenei n timp a faptului de vindere a serviciului benefits which can be received in future, one
turistic i de consumare a acestuia n viitor. Serviciile should pay a special attention to advertising, mass-
turistice sunt cumprate cu cteva zile, sptmni sau media information, possibilities of internet search.
chiar luni nainte de consumarea lor. Pentru a crea At the same time, under uncertainties of the global
percepia beneficiilor ce pot fi obinute n viitor, ar economy, when a terrorists attack, political
trebui s se acorde o atenie special publicitii, upheaval, economic collapse, epidemiologic
informaiei n mass-media, posibilitilor de cercetare situation or a natural disaster can take place while
n Internet. n acelai timp, n condiii de incertitudine the purchased touristic service is being consumed,
ale economiei globale, cnd atacuri teroriste, revolte it will influence, for sure, upon the perception of
politice, colapsul economic, situaia epidemiologic the quality of the consumed service by the
sau catastrofa natural pot s se produc la locul de customer but should not definitely be associated
consumare a serviciului turistic procurat, aceasta, fr with the image of the touristic company which has
doar i poate, va influena perceperea calitii provided the service. In case the touristic company
serviciului ntrebuinat de ctre consumator, dar nu ar possesses the information regarding the dangerous
trebui s fie asociat cu imaginea companiei turistice situation in the place of destination, it should
care a prestat serviciul respectiv. n cazul n care necessarily inform the client who purchases its
compania turistic posed vreo informaie privind service as, in this case, an information session
situaia periculoas la locul de destinaie, ea ar trebui becomes an essential component of the quality of
s informeze clientul care i procur serviciul, the provided services.
deoarece, n cazul dat, sesiunea de informare devine o In order to reveal, maintain and develop the
component esenial a calitii serviciilor prestate. quality of touristic services with the purpose of
Pentru a dezvlui, menine i dezvolta calitatea increasing the competitiveness of a tourism company,
serviciilor turistice n scopul ridicrii competitivitii it becomes highly actual in contemporary global
unei companii turistice, o deosebit actualitate n economy the development of quality management of
economia global contemporan o prezint touristic services that refers to the process which
managementul calitii al serviciilor turistice, care se includes the revealing the character and volume of
refer la procesul ce include dezvluirea caracterului i needs in touristic services, estimation of their factual
volumului nevoilor n servicii turistice, estimarea level of quality as well as the elaboration and
nivelului lor de calitate, precum i elaborarea i realization of activities directed to ensure the planned
realizarea activitilor, direcionate spre asigurarea level of quality [8].
nivelului planificat de calitate[8]. 2. Standardization in quality of touristic
2. Standardizarea n calitatea serviciilor services. In order to ensure harmonization and
turistice. Pentru a asigura interaciunea participanilor conscientious interaction of the tourism market
la piaa turistic, n mod armonios i contient, mai ales participants, especially of a tourism operator and its
a operatorului turistic i a clientului lui, alturi de acte client, alongside with legislative acts, there is a need
legislative, e important standardizarea serviciilor in standardization of the provided services. This
prestate. Aceast nevoie de standardizare devine need becomes especially significant under
deosebit de actual n condiii de globalizare i globalization and informatization megatrends which,
informatizare, deoarece aceste megatendine, pe de o on the one hand, ensure the global information
parte, asigur schimbul informaional global cu privire exchange regarding the provision of touristic
la prestarea serviciilor turistice i particularitile services as well as their peculiarities, on the other
acestora, pe de alt parte, genereaz procesul de hand, generate the standardization process in both
standardizare att n nelesul calitii serviciilor touristic service quality meaning and consumer

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turistice, ct i n preferine i cereri. n afar de aceasta, tastes and demands. Besides, these megatrends
megatendinele vizate determin dezvoltarea calitii condition the development of touristic service
serviciilor turistice, datorit procesului de standardizare quality due to the international standardization
internaional, armoniznd diferitele standarde process as the various national standards are being
naionale. harmonized.
Ca obiect al standardizrii, un serviciu, As an object of standardization a service,
inclusiv cel turistic, reprezint o chestiune including the touristic one, is a problematic issue,
problematic, fiindc mai multe componente ale unui because many components of a service are difficult
astfel de serviciu sunt greu de cuantificat. n majoritatea to be quantified. In majority of cases, so far, the
cazurilor, deci, raionamentul expertului i studiul expert judgment and sociological review are used to
sociologic sunt utilizate pentru a investiga opinia study the consumers mind regarding quality. In
consumatorilor referitoare la calitate. Cu toate aceste spite of these and other difficulties, the
obstacole, standardizarea n turism permite orientarea n standardization in tourism allows the common
comun a consumatorului i prestatorului serviciilor orientation in quality for both consumer and service
privind calitatea. Procesul se globalizeaz i presupune provider. The process becomes globalized. It
stabilirea normelor n prestarea serviciilor, inclusiv presupposes norming the service provision, the
probleme de securitate, concordana dintre prile security issues included, as well as the concordance
legislative i normative, n terminologie i clasificare, in terminology and classification of legislative and
precum i stabilirea cerinelor pentru personal i a normative parts. It also entails setting requirements
condiiilor de serviciu. for staff and service conditions.
Obiectivul principal al procesului de The main task of the service standardization
standardizare a serviciilor const n elaborarea consists in working out the requirements to the
cerinelor pentru anumii indicatori de calitate, luai particular quality indicators for each kind of service
aparte pentru fiecare serviciu, pe care companiile which touristic companies offer at the global market.
turistice le ofer pe piaa global. The International Standard Organization (ISO)
Organizaia internaional (ISO), ce activeaz which has been acting since 1947 is one of the most
ncepnd din anul 1947, este una din cele mai significant institutions of the world economy that
semnificative instituii ale economiei mondiale, care se deals with the elaboration of international standards,
ocup cu elaborarea standardelor internaionale, including those for tourism.
inclusiv pentru turism. Ajustarea standardelor The conformation to international standards in
internaionale n turism comport un caracter benevol. tourism has a voluntary character. The standards
Standardele conin specificrile actuale cu privire la contain the actual specifications on services and
servicii i practici de anvergur. De asemenea, ele headmost practice. They also contribute to more
contribuie la prestarea serviciilor mai efectiv, precum effective service rendering as well as to the increase
i la creterea procurrii produselor turistice. in purchasing of touristic goods.
n standardele ISO 90004-2-94 Management In the standards ISO 90004-2-94 titled
general al calitii i elemente ale sistemului de calitate. General quality management and elements of
Partea a doua. Indicaii ndrumtoare la servicii, se pot quality system. Part2. Leading indications on
gsi dou tipuri de caracteristici ale calitii unui services, one may find two types of service quality
serviciu. Primul tip se refer la caracteristicile characteristics. The first type refers to quantitative
cantitative: timpul de ateptare a unui serviciu; characteristics: time of service expectation; the
descrierea echipamentului, instrumentelor i description of equipment, tools and materials;
materialelor; ncredere; punctualitate n execuie; reliability; punctuality in execution; completeness of
completitudinea unui serviciu; siguran; nivel de a service; safety; level of automatization and
mecanizare i automatizare. Cel de-al doilea tip se mechanization. The second type is about qualitative
refer la caracteristicile calitative: politee; characteristics: politeness; personnel availability;
disponibilizarea personalului; ncrederea n personal; trust in personnel; level of skill; comfort and
nivelul de miestrie; confortul i estetica; eficacitatea aesthetics; effectiveness of contacts between an
contactelor dintre executant i clieni [9; 10]. executor and the clients [9; 10].
Din ansamblul standardelor ce depesc cifra From among the totality of standards which are
19500, precum i al comitetelor care se ocup cu above 19500, and the committees which occupy with
elaborarea anumitor standarde, gsim de cuviin s working out the specific standards, there can be
menionm Comitetul ISO/TC228, responsabil anume distinguished the Committee ISO/TC 228 that is
pentru standardizarea n turism i servicii asociate responsible namely for standardization in tourism
[15]. Subcomitetele sau grupurile de lucru remarc and related services [11]. The subcommittees or
standardele pentru diferite servicii din domeniu working groups specify the particular standards for
(tabelul 1). services in domain (table 1).

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BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION. MANAGEMENT

Tabelul 1/Table 1
Grupuri de lucru i profilurile lor pentru standardizare n turism / The working groups and their
profiles for standardization in tourism

Subcomitet/grup de lucru / Profil de standardizare / Standardization profile


Subcommittee/working group
1 2
ISO/TC 228/WG 1 Scufundri subacvatice / Diving
ISO/TC 228/WG 2 Turism de sntate i servicii SPA / Health Tourism and SPA services
ISO/TC 228/WG 4* Servicii golf / Golf-services
ISO/TC 228/WG 5 Plaje / Beaches
ISO/TC 228/WG 6 Zone naturale/protejate / Natural Protected Areas
ISO/TC 228/WG 7 Turism de aventur / Adventure Tourism
ISO/TC 228/WG 8 Iaht staiuni / Yacht harbors
ISO/TC 228/WG 9** Turism industrial / Industrial Tourism
ISO/TC 228/WG 10 Locuine ecologic inofensive / Environmentally friendly
accommodation establishments
ISO/TC 228/WG 11 Servicii vase simple de cart / Bare boat charter services
ISO/TC 228/WG 12 Turism internaional de voluntariat / International volunteer tourism
Notes: *Lipsa numrului unui subcomitet se refer la statutul neactiv al acestuia / The lacking numbers
of subcommittees refer to their non-active status
** Statutul acestui subcomitet, n prezent, este suspendat/Its status is actually sustained
Sursa: adaptat de autor dup [12; 25] / Source: adapted by the author by [12; 25]

Grupurile de lucru, de asemenea, elaboreaz The Subcommittees also elaborate the specific
standardele specifice fiecrui tip de serviciu turistic. Standards for each touristic service type. The standards
Standardele adoptate n mod oficial de turismul officially adopted in contemporary international
internaional contemporan sunt expuse n [12]. n afar de tourism are displayed in [12]. Besides, there are a
aceasta, este un ir de standarde ISO cu privire la calitatea number of ISO standards for touristic service quality
serviciilor turistice n curs de dezvoltare. Acestea vor fi under development. They have to be adopted with
adoptate n conformitate cu agenda intern a Comitetului accordance to the inner schedule of the Committee
ISO/TC 228. Ele sunt prezentate n tabelul 2. ISO/TC 228. They are presented in the table 2.
Standardele ISO privind calitatea serviciilor The adopted, as well as those under
turistice adoptate, precum i cele n curs de dezvoltare, development, ISO touristic quality standards produce a
produc un impact semnificativ asupra ramurilor turismului significant impact upon the contemporary branches of
contemporan prin faptul c impun aplicarea metodelor tot tourism by the means of requiring more progressive
mai progresiste ale prestrii serviciilor att n dimensiunea methods of service provision in both technical and
tehnic, ct i calitativ. qualitative dimensions.
De-a lungul standardelor ISO specifice menionate Alongside with the particular ISO standards
mai sus, sunt cele generale, care, de regul, sunt utilizate mentioned above, there are some general ISO standards
mpreun cu Standardele Comitetului ISO/TC 228 i care which are usually used together with those of the
asigur o organizaie cu recomandri i cerine de caracter Committee ISO/TC 228, and which provide an
universal cu privire la calitatea serviciilor. Acestea sunt: organization with universal recommendations and
ISO 9000, Managementul calitii, ISO 50 001 Sisteme requirements regarding service quality: ISO 9000
de managementul energiei i ISO 14000 Managementul Quality Management, ISO 50001 Energy
mediului ambiant [vezi 14, 15, 16 pentru mai multe Management Systems and ISO 14000 Environmental
detalii]. Se poate observa c, doar adoptnd toate acestea, Management [see 14, 15, 16 for more details]. One
devine posibil abordarea corect i realizarea real a may notice that only adopting all these it is possible to
calitii serviciilor turistice, precum i obinerea unei develop the real touristic service quality approach, and
poziii mai competitive pe piaa global. become more competitive at a global market.

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Tabelul 2 / Table 2
Lista standardelor ISO referitoare la calitatea serviciilor turistice n curs de dezvoltare /
The list of ISO touristic service quality standards under development
Cod/numrul
standardului i/sau
proiectului / Titlul standardului i/sau proiectului / Title of Standard
Code/Number and/or Project
of Standard and/or
Project
Servicii distractive de scufundare cerine fa de programele de antrenament
ISO/CD 11121 introductiv la aparate pentru respiraie subacvatic / Recreational diving services
Requirements for introductory training programmes to scuba diving
Turism i servicii asociate Iaht staiuni Partea a doua: cerine minime pentru
ISO/NP 13687-2 staiuni de nivel intermediar al serviciilor / Tourism and related services Yacht
harbours Part 2: Minimum requirements for intermediate service level harbours
Turism i servicii asociate Iaht staiuni Partea a treia: cerine minime fa de
ISO/NP 13687-3 staiuni de nivel ridicat al serviciilor / Tourism and related services Yacht harbours
Part 3: Minimum requirements for high service level harbours
Servicii turistice Turism industrial Prestarea serviciilor / Tourism services
ISO/DIS 13810
Industrial tourism Service provision
Instruciuni cu privire la dezvoltarea specificrilor de mediu ambiant pentru locuine /
ISO/AWI TS 13811 Guidelines on developing environmental specifications for accommodation
establishments
Turism i servicii asociate Servicii de nfrumuseare i ntremare (SPA) Cerine
ISO/DIS 17679
fa de servicii / Tourism and related services Wellness spa Service requirements
Turism i servicii asociate Talasoterapie Cerine fa de servicii / Tourism and
ISO/PRF 17680
related services Thalassotherapy Service requirements
Zone naturale protejate servicii turistice pentru folosin public prestate de
Autoritile Zonelor naturale protejate Cerine / Natural Protected Areas Tourist
ISO/PRF 18065
services for public use provided by Natural Protected Areas Authorities
Requirements
Servicii distractive de scufundare Cerine fa de prestatorii serviciilor de recreaie cu
ISO/CD 24803 aparate pentru respiraie subacvatic / Recreational diving services Requirements for
recreational scuba diving service providers

Sursa/Source: [13]

3. Metodologie de apreciere a calitii serviciilor 3. Methodology to measuring the touristic


turistice. Pornind de la nelesul calitii unui serviciu service quality. Proceeding from the understanding of a
turistic drept corelare ntre ateptrile consumatorului i touristic service quality as a correlation between a
perceperile lui/ei ale serviciului primit, n literatura consumers expectations and his/her perceptions of a
specializat contemporan, s-au dezvoltat cteva metode received service, in contemporary specialized literature
de apreciere a calitii serviciilor: Modelul GAP, there have been developed some basic methodological
instrumentul SERVQUAL i analiza Zonei de toleran. instruments of service quality estimation such as the
Modelul GAP, la fel ca i instrumentul Gap Model, the SERVQUAL tool and the Tolerant
SERVQUAL, au fost elaborate de cercettorii americani Zone Analysis.
A. Parasuraman, V. Zeithaml i L. Berry [7; 17]. Prin The Gap Model and the SERVQUAL tool have
analizarea calitii unui serviciu, ei au efectuat evaluarea been elaborated by American researchers A.
total a serviciului respectiv, prestat de o firm, estimarea Parasuraman, V. Zeithaml and L. Berry [7; 17]. By
fiind rezultatul comparaiei performanei acestei companii service quality they meant the overall evaluation of a
cu ateptrile generale ale consumatorului fa de specific service delivered by a firm as an outcome of
modalitile de performan, pe care trebuie s le comparing the companys performance with a

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BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION. MANAGEMENT

urmreasc o companie n industria vizat. Serviciul se customers general expectation of how the firm in that
consider a fi de calitate n cazul n care nu exist industry should perform. A service is considered to be
omisiune. Metoda permite obinerea unei viziuni generale of quality if there is no gap. The method allows
asupra procesului de prestare a unui serviciu [6; 7]. receiving a general overview on the process of service
Aceasta, prioritar, se orienteaz la aprecierea calitativ a provision [6; 7]. It is more oriented to the qualitative
procesului. estimation of the process.
Instrumentul metodologic SERVQUAL (Service The SERVQUAL (Service Quality)
Quality calitatea unui serviciu) se bazeaz pe aceeai methodological tool is based on the same idea of the
idee de calitate a unui serviciu ca un grad de discrepan service quality as the degree of discrepancy between a
ntre ateptrile normative ale clientului fa de prestarea clients normative expectation of a service provision and
lui i perceperile sale despre performana acestui serviciu his/her perception of the service performance [17]. The
[17]. Metoda permite aprecierea cantitativ a calitii method allows the quantitative estimation of service
serviciului prin intermediul elaborrii unui Indice de quality by the means of elaboration of a Service Quality
Calitate a Serviciului (ICS). Prin urmare, cercettorii Index (SQI). In doing so, the American researchers
americani au elaborat 10 dimensiuni de calitate a have worked out 10 dimensions of service quality, the
serviciului, ale cror definiii sunt redate n tabelul 3. definitions of which are given in the table 3.

Tabelul 3/Table 3
Definiiile dimensiunilor SERVQUAL / The Definitions of the SERVQUAL Dimensions
Dimension Definition
Elemente ce pot fi observate fizic: estetica construciilor fizice, instrumentelor,
1. Tangibilitate/
angajailor i a subiectelor de comunicare/ Elements that can be observed physically:
Tangibility
The aesthetics of physical facilities, tools, employees, and communication items.
Capacitate de a furniza serviciile promise n mod convingtor (inspirnd ncredere n
firm I.R.). Aceast dimensiune include respectarea promisiunilor legate de ofert,
2. ncredere /Reliability stabilirea preurilor i gestionarea plngerilor / The capacity to deliver the promised
services dependably and accurately. This dimension includes meeting promises
pertaining to delivery, pricing, and complaint handling.
Dorina de a-i acorda asisten consumatorului ntr-o manier prompt. Aceast
dimensiune promoveaz atitudini pozitive n procesul de deservire i solicit ca
3. Buntate/ personalul s atrag atenie asupra rugminilor, ntrebrilor i plngerilor unui
Responsiveness consumator / The willingness to assist customers in a prompt manner. This dimension
advocates positive service attitudes and requires personnel to pay attention to customer
requests, questions, and complaints.
Cunotine i politee ale angajailor i capacitatea lor de a exercita ncredere i
4. Asigurare/
confien / The knowledge and civility of employees and their capability of exercising
Assurance
trust and confidence.
Atitudine grijulie i atenie individualizat acordat de ctre organizaie consumatorilor
5. Empatie/Empathy si / The caring attitude and individualized attention given by an organization to its
customers.

Sursa/Source: [7; 17; 18]

Aplicarea instrumentului vizat presupune Application of the tool presupposes the


elaborarea celor dou chestionare. Primul se dedic elaboration of two questionnaires. The first pertains to
dimensiunii de ateptri, cel de-al doilea de percepii the dimension of a customers expectations, the second
ale consumatorului (vezi ca exemplu [6]). Studiul de to his/her perceptions (see as an example [6]). The
ateptare se refer la viziuni generale ale consumatorului Expectations survey refers to general views of a
privind calitatea serviciului ntr-o anumit industrie, n customer on service quality in the certain industry
timp ce studiul de percepere relev aprecierile consuma- while the Perception survey responds to the customers
torului ale unei organizaii concrete, n calitate de estimations of a particular organization as a service
prestator al serviciului n industria vizat. provider in that industry.
Analiza Zonei de toleran se bazeaz pe The Analysis of a Zone of tolerance is based on
instrumentul SERVQUAL, dar se adaug cel de-al treilea the SERVQUAL tool but a third questionnaire is added
chestionar, prin care se poate estima nivelul de calitate which helps to estimate the minimum acceptable for a

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BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION. MANAGEMENT

minimal acceptabil pentru consumator [6; 24]. Zona de customer service quality [6; 24]. Zone of Tolerance is
toleran se definete ca o arie ntre nivelul ateptat al defined as an area between an expected level of service
calitii serviciului i nivelul acceptabil al acesteia. n quality and the minimum acceptable level of it. In case
cazul n care aprecierile studiului de percepere a estimations of the Customers Perception Survey are
consumatorului sunt deasupra Zonei de toleran, se above the Zone of tolerance, one may say about an
poate releva admiraia consumatorului vizavi de calitatea admiration of the customer for the quality of the
serviciului prestat, intrarea n zon se refer la satisfacia service performed, if they enter the zone satisfaction
consumatorului, plasarea aprecierilor sub Zona de of the customer and when the estimations are placed
toleran denot insatisfacia consumatorului. below the Zone of Tolerance dissatisfaction of the
Sus-menionatele metode au fost elaborate pentru customer.
aprecierea calitii serviciilor n orice industrie The methods mentioned above have been worked
generatoare de servicii. Unul din exemplele elocvente de out for estimating service quality in any service industry.
aplicare a acestora i altor metode relevante n industria One of the bright examples of application of these and
turismului poate fi gsit ntr-o publicaie recent dedicat other related methods to tourism industry one may find
msurrii calitii serviciilor n ecoturism [18]. Pe lng in a recent publication devoted to measuring the quality
aceasta, att experiena, ct i analiza literaturii of Ecotourism services [18]. Alongside with this, as
specializate contemporane ne demonstreaz c industria experience shows and the analysis of the contemporary
turistic are specificul su, astfel nct metodele specialized literature demonstrates, the touristic industry
menionate anterior, fiind universale dup caracter, ar has its specifics so as the universal by their character
trebui s fie adaptate la acest fenomen. Nu este methods mentioned above have to be adapted to this
ntmpltor faptul c, ncepnd cu anii 2000, a aprut un fact. It is not incidental that beginning with around
ir de adaptri ale scrii SERVQUAL la ramurile 2000s, there has been arising number of adaptations of
industriei turistice. Astfel, Frochot I. i Hughes H. au SERVQUAL scale to the branches of tourism industry.
dezvoltat metoda HISTOQUAL ca o scar de apreciere a Thus, Frochot I. and Hughes H. developed a
caselor istorice [19], Gilbert D. i Wong K., n 2003, au HISTOQUAL method as a historic houses assessment
redefinitivat cele cinci dimensiuni n apte dimensiuni scale [19], Gilbert D. and Wong K., in 2003, refined
pentru a msura serviciile aeriene [20], Khan M. a those five dimensions to the seven ones to measure
introdus, n acelai an, o nou dimensiune a eco- airline services [20], Khan M. introduced, in the same
tangibilelor pentru a aprecia calitatea serviciilor n aria year, a new dimension of eco-tangibles when measuring
ecoturismului [21], Juwaheer a modificat SERVQUAL, service quality in an ecotourism area [21], Juwaheer
n 2004, pentru industria hotelier [22] i, n fine, n modified SERVQUAL, in 2004, for hotel industry [22]
2013, Kim I., Ahn K. i Chung N., pe parcursul and, finally, in 2013, Kim I., Ahn K. and Chung N.,
examinrii calitii serviciilor turistice n Coreea de Sud, when examining the quality of tourist services in South
au aplicat absolut noi dimensiuni: calitate de sistem, Korea, applied some completely new dimensions:
calitate de informaie, proiectarea interface i system quality, information quality, interface design, and
convenien [23]. convenience [23].
Odat cu apariia necesitii adaptrii metodelor Together with the necessity to adapt the
universale de cercetare a specificului industriei, merit universal research methods to the industry specifics, it
urmrit ideea abordrii complexe a metodologiei is worthy to share the Complex approach to tourism
privind calitatea serviciilor turistice [6]. Cu alte cuvinte, service quality methodology [6]. In other words, one
ar trebui s se tind spre efectul sinergic n realizarea has to aspire to get a synergy effect in realizing the
analizei, recomandrilor i argumentrilor respective, respective analysis, recommendations and
efectul fiind atins prin combinarea diferitelor metode. substantiations which results from the combination of
Concluzie. Turismul contemporan se manifest ca various methods.
o parte component a standardelor de calitate ale vieii. Conclusion. The contemporary tourism manifests
Ca urmare, conceptul de calitate a serviciilor turistice itself as a part of the quality life standards. In doing so,
este n dezvoltare. Megatendina de globalizare constituie the concept of quality of touristic services is in
aportul la acest proces, mai ales determinnd standardele development. Globalization megatrend contributes to
internaionale pentru servicii, n general i, n special, this process, especially by the means of determining the
pentru servicii turistice. innd cont de faptul c international standards for services, in general, and for
realizarea cu succes a calitii unui produs sau serviciu la touristic services in particular. Taking into account the
consumator, astzi, reprezint condiia principal pentru fact that the successful realization of a quality good or
existena unei ntreprinderi, companii sau chiar a service to a consumer is today the main condition of an
economiei naionale, este necesar monitorizarea calitii enterprise, firm or even national economys existence,
serviciului sau a produsului turistic prin intermediul one has to monitor the quality of service or good by
diferitelor metode de cercetare. Adaptarea metodelor various research methods. The adaptation of universal
universale la specificul industriei turistice, precum i methods to the specifics of touristic industry as well as
abordarea metodologic complex permit obinerea unui the application of the complex methodological approach

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BUSINESS I ADMINISTRARE. MANAGEMENT / BUSINESS AND ADMINISTRATION. MANAGEMENT

efect sinergic pozitiv n rezultatele, recomandrile i can lead to positive synergy effect in outcomes,
argumentrile acestora. recommendations and their substantiation.

Bibliografie/Bibliography:
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2. UNWTO Tourism Highlights, 2014 Edition. http://www.unwto.org/.
3. UNWTO World Tourism Barometer. Vol.13. January 2015. http://www.media.unwto.org/press-
release/2015-01-27/.
4. UNWTO World Tourism Barometer. Vol.13. April 2015.
http://tourlib.net/wto/unwto_Barometer_2015_02.pdf.
5. CREACO, S., QUERINI G. The Role of Tourism in sustainable economic development.
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and its implication for future research. Journal of Marketing, 49(4), 41-50.
8. . . - (
), : - , 2007. 140 .
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10. ISO 90004-2-94. http://www.standards.bz/iso-9000.html
11. ORDOZGOITI Elena (AENOR - Spain), ABDELKEFI Mohamed (INNORPI Tunisia) ISO/TC 228
Tourism and related services BUSINESS PLAN // http://www.iso.org 34 .
12. Subcommittees/Working Groups of ISO/TC 228 Tourism and related services //
http://www.iso.org/iso/home/standards_development/list_of_iso_technical_committees/iso_technical_com
mittee.htm?commid=375396.
13. Standards and projects under the direct responsibility of ISO/TC 228 Secretariat Published standards &
Standards under development //
http://www.iso.org/iso/home/store/catalogue_tc/catalogue_tc_browse.htm?commid=375396&published=on
&development=on.
14. ISO 9000 Quality management // http://www.iso.org/iso/home/standards/management-
standards/iso_9000.htm?=.
15. ISO 50001 Energy management // http://www.iso.org/iso/iso50001.
16. ISO 14000 Environmental management // http://www.iso.org/iso/iso14000.
17. PARASURAMAN A., ZEITHAML V. A., BERRY, L. L.. (1988). SERVQUAL: A multiple-item scale for
measuring consumer perceptions of service quality. Journal of Retailing, 64, 12-40.
18. YUSOF, N.A., RAHMAN, F.A., IANUK M.F.C., IZANMANESH M. Measuring the Quality of
Ecotourism Services: Case Study Based Model Validation. SAGE Open, April-June 2014: 1-9.
http:www.sgo.sagepub.com
19. FROCHOT, I., HUGHES, H. (2000). HISTOQUAL: The development of a historic houses assessment
scale. Tourism Management, 21, 157-167.
20. GILBERT, D., & WONG, K. C. (2003). Passenger expectations and airline services: A Hong Kong-based
study. Tourism Management, 24, 519-532.
21. KHAN, M. (2003). Ecoserv: Ecotourist quality expectation. Annals of Tourism Research, 30,109-124.
22. JUWAHEER, T.D. (2004). Exploring international tourists perceptions of hotel operations by using a
modified SERVQUAL approach: A case study of Mauritius. Managing Service Quality, 14, 350-364.
23. KIM, J., AHN, K. CHUNG, N. (2013). Examining the factors affecting perceived enjoyment and usage
intention of ubiquitous tour information services: A service quality perspective, Asia Pacific Journal of
Tourism Research, 18, 598-617.
24. Johnston R. 1995. The Zone of Tolerance: Exploring the Relationship between Service Transactions and
Satisfaction with the Overall Service. International Journal of Service Industry Management, V.6, No.2.
25. ISO/TC 228 Active Subcommittees. http://www.lvs.lv/encommittees/subcommittees/8498.

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ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

INFLUENA MECANISMULUI DE THE INFLUENCE OF PRICE


FORMARE A PREURILOR FORMATION MECHANISM ON
ASUPRA PERFORMANELOR ENTERPRISES
NTREPRINDERII PERFORMANCES
Dr., conf. univ. interimar Silvia ZAHARCO, UASM Assoc. Prof., PhD Silvia ZAHARCO, SAUM
n domeniul economic, prezena preului este In the economic field the prices presence is
evident, fiindc, n categoria de pre, sunt ntrunite toate obvious because the category of price comprises all
problemele de dezvoltare economic: producia, the problems concerning economic development:
mrfurile, munca, informaia, capitalul, investiiile, production, goods, labour, information, capital,
transporturile, serviciile, folosirea pmntului etc. n investments, transport, services, land exploitation etc.
activitatea oricrei ntreprinderi productoare de bunuri These relations turn the problem of prices analyses
i servicii, preul deine un rol special, de maxim into their scientific investigation. The price is a
importan pentru atingerea obiectivului final, pe care i-l multidimensional concept which through its economic
propune maximizarea profitului. n studierea preurilor, and psychological valences proves to be both a
cunoaterea coninutului economic i a mecanismului macroeconomic and a microeconomic tool that can be
formrii lor este o premis hotrtoare pentru a se used by the firm as the basic element in taking its
nfptui trecerea de la fundamente teoretice la fundamente strategic and tactic decisions. In the activity of any
practice a modalitilor i tehnicilor de stabilire a firm that produces goods and services the price has a
preurilor. special role of great importance in order to reach the
Cuvinte-cheie: pre, performane, profit, gestiune, final goal profit increase.
ntreprindere. Key words: price, performances, profit,
JEL: D49; O12 management, firm.
JEL: D49; O12
Introducere. Preul desemneaz un concept
multidimensional care, prin valenele sale economice i Introduction. The price is a
psihologice, se dovedete a fi att un instrument multidimensional concept that, through its economic
macroeconomic, ct i unul microeconomic, pe care and psychological valences, proves to be both a
ntreprinderea l poate utiliza ca element de baz n macroeconomic and microeconomic tool which the
deciziile sale strategice i tactice. company can use as a basic element in its strategic
n activitatea oricrei ntreprinderi productoare de and tactical decisions.
bunuri i servicii, preul deine un rol special, de maxim In the activity of any enterprise, producing
importan pentru atingerea obiectivului final, pe care i-l goods and services, the price has a special role of the
propune maximizarea profitului. utmost importance in order to reach its ultimate goal
Ca instrument al pieei i un indicator esenial al which is - maximizing profit.
realitii economico-sociale, preul pieei reprezint o As a market instrument and an essential
cantitate de bani pe care cumprtorul este dispus i poate indicator of the socio-economic reality the market price
s o ofere productorului pentru a obine un bun oarecare is an amount of money that the buyer is willing and
[3, p.143]. able to offer to a manufacturer to obtain a certain good
n domeniul economic, prezena preului este [3, p.143].
evident, fiindc, n categoria de pre, sunt ntrunite toate In the economic field price presence is
problemele de dezvoltare economic: producia, evident, because price category comprises all the
mrfurile, munca, informaia, capitalul, investiiile, problems of the economic development: production,
transporturile, serviciile, folosirea pmntului etc. Aceste goods, labour, information, capital, investments,
relaii au fcut i fac din problema analizei naturii transport, services, land use etc. These relationships
preurilor o form frecvent de investigare tiinific a lor. turn the problem of prices nature analysis into the
Dintre toate elementele pieei, preul este variabila common form of their scientific investigation.
cea mai puin controlabil de ctre ntreprindere, deoarece Of all the market elements the price is the
nivelul su real se stabilete pe pia n funcie de o serie de least controllable variable by the company because its
factori obiectivi sau subiectivi, pe care ea nu-i poate actual level is determined on the market according to a
determina, ci doar i poate influena prin cantitatea de number of objective or subjective factors that the
produse oferite i nivelul cheltuielilor de producie enterprise cannot determine, it can only influence
efectuate. Cu toate acestea, este cel mai uor de influenat, through the quantity of products offered and the
pe termen scurt, de ctre productor producerea, production costs incurred. However, it is most easily
promovarea i distribuia cer mai mult timp i cheltuial influenced by the producer for a short term -

40 Revista / Journal ECONOMICA nr. 3 (93) 2015


ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

pentru a fi influenate. production, promotion and distribution require more


Fiind componenta cea mai flexibil a pieei, preul time and expense to be influenced.
devine i variabila ce se poate modifica urgent, cnd piaa Being the most flexible component of the
o cere, fie datorit dinamicii cererii, fie ofertei sau market, the price becomes the variable that can be
atacurilor concurenei. changed urgently, when the market demands it, either
Material i metod. Studiul analizeaz impactul because of demand dynamics or because of the offer or
mecanismului de formare a preului asupra rezultatelor competitors attacks.
economico-financiare ale ntreprinderii, precum i Material and method. The study analyses the
incidena nivelului de pre asupra mrimii profitului, innd impact of price formation mechanism on the economic
seama de efectele inflaiei. and financial results of the company as well as the
Datele prezentate se bazeaz pe aspectele concrete incidence of price level on the profit size, taking into
nregistrate n ntreprinderile din Republica Moldova, n account the effects of inflation.
special, n AG Izvoarele Lunguei, r-nul Cimilia. The presented data are based on concrete
Pentru determinarea influenei factorilor asupra issues registered in the enterprises of the Republic of
performanelor ntreprinderii, inclusiv a influenei preului Moldova, especially in HPA (Household Peasant
de comercializare a produciei, s-a utilizat metoda Association) Izvoarele Lunguei in Cimilia. In order
participrii prin cot. to determine the influence of companys performances
Rezultate i discuii. Mecanismul preurilor factors, including commodity price influence, there
vizeaz sistemul de preuri care funcioneaz prin was used the method of participation by quota.
intercondiionarea cu alte sisteme ale economiei naionale, Results and discussions. Price mechanism
precum i legitile procesului de formare a preurilor. aims pricing system that works by interacting with
Abordarea sistematic a preurilor permite identificarea other systems of the national economy and the price
relaiilor dintre sistemul preurilor i celelalte componente formation process regularities. The systematic prices
ale sistemului economiei naionale: procesul producerii approach allows the identification of the relationships
bunurilor materiale, consumul productiv i neproductiv, between the price system and other components of the
exportul, importul, sistemul financiar, de credit, valutar etc. national economy system: the production of material
Funcionarea mecanismului preurilor se goods, productive and unproductive consumption,
caracterizeaz prin urmtoarele aspecte: exports, imports, financial system, credit system,
reflectarea real prin preuri a cheltuielilor de currency system, etc.
producere i desfacere ale produselor i The functioning of the price mechanism is
serviciilor; characterized by the following aspects:
estimarea valorii mrfurilor difer n fiecare actual reflection through prices of the costs
moment sau etap; of production and products and services
nivelul i structura preurilor bunurilor sales;
economice se fundamenteaz, n mod necesar, the estimation of goods value differs at
pe baza raportului dintre cerere i ofert; each moment or stage;
limitele deciziilor de fixare liber a preurilor the level and structure of economic goods
sunt determinate de elementele subiective, care prices necessarily are based on the
nu pot fi identificate prin calculul estimativ al proportion between supply and demand;
raportului cerere-ofert. the limits of free price fixing decisions are
Cu ajutorul preurilor se exprim n bani determined by subjective elements that
cheltuielile, veniturile i rezultatele financiare obinute n cannot be identified by the estimated
urma activitii de producie a bunurilor sau de prestri de calculation of supply-demand ratio.
servicii i a desfacerii lor. Totodat, nivelul preului este un Prices help to express in money terms
instrument al calculelor economice i financiare, care se expenses, revenues and financial results from the
efectueaz n scopuri previzionale i de planificare activity of goods production or services rendering and
economic i financiar. Pe productorii de bunuri i their sale. At the same time the price level is an
servicii i preocup mrimea preurilor cu care vor vinde instrument of economic and financial calculations that
mrfurile. Prin pre, actul vnzrii trebuie anticipat. are performed for forecasting, economic planning and
Preul trebuie stabilit ferm, prin decizia proprie a financial management. The producers of goods and
agentului economic. El trebuie estimat prin calcule services are interested in the size of the prices at which
anticipate, pentru a putea fi folosit ca mrime orientativ la they will sell their goods. By price, the act of sale
deciziile economice privind producia. ns preul are o should be anticipated.
poziie intermediar, ceea ce face ca evoluia lui s fie mult The price should be firmly established by the
mai greu de anticipat, n comparaie cu celelalte variabile trader's own decision. It must be estimated by early
ale pieei [2, p.162]. calculations in order to be used as indicative size of
n general, preul nu este elementul cel mai economic decisions on production. However, the price
important al strategiei competitive, dar el nu poate lipsi. has an intermediate position, which makes its evolution

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ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

Un pre competitiv este necesar, dar nu i suficient pentru to be more difficult to predict, compared to other
succesul n afaceri. Astfel, preul, ca element de contact i market variables [2, p.162].
armonizare a ntreprinderii cu mediul de afaceri, se In general, the price is not the most important
adapteaz uor la cerinele segmentelor de pia, element of competitive strategy, but it cannot miss. A
stimulndu-i pe clieni s cumpere. La rndul lui, preul competitive price is necessary but not sufficient for
este influenat de produs, el variind, n mod frecvent, de-a success in business. So the price as the element of
lungul ciclului de via al acestuia. Preul este cel care contact and harmonization of an enterprise with
compenseaz cheltuielile de distribuie i promovare, business environment, adapts easily to the requirements
influeneaz serviciile clienilor, sensibilizeaz i atrage of market segments, stimulating the customers to buy.
segmente de pia [1, p.87]. In its turn, the price is influenced by the product,
Productorul este cel care decide preul pe care-l va frequently varying along its life cycle. The price offsets
solicita clienilor. Exist ns i excepii n economia de the costs of distribution and promotion, influences
pia, impuse de: customer services, sensitize and attract market
legislaii speciale cu privire la preul unor segments [1, p.87].
produse; The manufacturer is the one who decides the
limitare indirect prin politica fiscal, salarial price he will ask customers. But there are exceptions in
i de credit practicat n perioada respectiv; a market economy, imposed by:
- special legislation on the price of some
necesitatea protejrii unor categorii de
products;
productori sau consumatori;
- indirect limitation through tax, credit and
acorduri sau restricii internaionale; salary policy practiced during that period;
obligativitatea comunicrii baremurilor. - the need to protect certain categories of
O ntreprindere poate adopta, n funcie de producers or consumers;
interesele urmrite, fie o politic a preurilor pentru - international agreements or restrictions;
produsele noi sau n expansiune, urmrind obinerea unei - compulsory sharing of scales.
marje mai importante, fie o politic de pruden de limitare According to its interests an enterprise can
a concurenei, cu scopul de a se crea o intrare i de a se adopt either a pricing policy for new products or
instala progresiv pe pia. expanding products aiming to obtain a major margin or
Modalitile de determinare a preului, ntr-o a cautious policy of limiting competition in order to
economie concurenial, difer n funcie de politica create an entry and to progressively install on market.
adoptat de ntreprindere. Exist trei mari strategii pentru The methods of determining the price in a
stabilirea preului produsului i anume [1, p.108]: competitive economy vary according to the policy
Fixarea preului pornind de la cost. Conform adopted by the company. There are three major product
acestei metode, la baza preului, st valoarea pricing strategies, namely [1, p.108].
costului unitar determinat ca raport ntre suma Fixing the price starting from the cost.
total a cheltuielilor de producere a bunului According to this method, the value of unit cost is in
respectiv i numrul de uniti produse. La acesta, the basis of the price, the unit cost being determined as
se adaug profitul. n funcie de verigile pe care le a ratio of total amount of expenditure for the
parcurge produsul pn la consumatorul final, se production of the good and the number of units
adaug i adaosurile comerciale ale comercianilor produced. Profit is added to this. According to the rings
intermediari. Cel mai mare neajuns al acestei through which the product passes to the final
metode const n faptul c fixarea preului de consumer, trade margins of intermediaries are added.
vnzare nu ine cont de pia, ceea ce poate The biggest drawback of this method is that fixing the
conduce la supraevaluri ale produsului i, deci, la selling price does not take the market into account,
imposibilitatea vnzrii lui. which may lead to the overestimations of the product
Fixarea preului pe baza cererii. Preul practicat and hence to the impossibility of its sale.
este rezultatul experimentrii mai multor preuri pe Fixing the price based on demand. The
un interval scurt de timp. n funcie de raportul practiced price is the result of experimentation with
dintre cerere i ofert, se ajunge la un pre de several prices for a short time. Depending on the ratio
echilibru cu care se va vinde, n final, produsul. of supply and demand an equilibrium price is reached
Punctul de plecare este nivelul preului aferent at which the final product will be sold. The starting
pragului de rentabilitate al ntreprinderii. point is the breakeven price level of the company.
Determinarea preului pe baza competiiei. n
Price determination based on
aceast situaie, n fixarea preului, se ignor
competition. In this situation, when fixing the price,
costurile i cererea pieei i se iau n calcul preurile
costs and market demand are ignored and the prices of
competitorilor. O astfel de determinare a preului
competitors are taken into consideration. Such price
este des practicat, n special de detailiti, datorit
determination is often practiced, especially by retailers,
avantajelor pe care le ofer i anume: este o metod
because of the advantages it offers, namely: it is a

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ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

simpl, ce nu presupune studierea cererii, simple method that does not involve studying the
determinarea punctului de echilibru i nici mcar demand, the determination of the breakeven point and
calcularea adaosului comercial (ntreprinderea, pur even calculating trade margins (the company simply
i simplu, folosete acelai pre ca i competitorii uses the same price as its competitors for similar goods
si pentru bunurile i serviciile asemntoare). and services).
De reinut este faptul c avantajele politicii de It should be noted, however, that the pricing
preuri nu sunt protejabile, ele comport un caracter policy benefits are not protected, they are temporary.
temporar. Preul trebuie folosit de ntreprindere cu mult The price must be skilfully used both for enterprise
abilitate att pentru structurarea produciei, ct i pentru a- production structure and to ensure market accessibility
i asigura pe pia accesibilitatea i competitivitatea. and competitiveness.
Preul, prin mecanismul su complex, are inciden The price, through its complex mechanism,
direct asupra performanelor financiare ale ntreprinderii. has direct impact on the company's financial
Preul este remunerarea pentru rezultatele activitii i performance. The price is the remuneration for its
firmele tind s stabileasc un nivel de pre corespunztor performance and firms tend to establish a price level
acestor rezultate [1, p.89]. corresponding to these results [1, p.89].
Nivelul preului reiese, n primul rnd, din nivelul The price level emerges, first, from the unit cost
costului unitar de producie, care reprezint preul tuturor of production, which is the price of all material, financial
resurselor materiale, financiare i umane antrenate n and human resources involved in the process. At this
proces. La aceast etap, ntreprinderea apare n calitate de stage the company is a buyer, and the prices of the used
cumprtor, iar preurile resurselor folosite, prin mrimea resources, by their size and structure, determine the level
i structura lor, determin nivelul anumitor indicatori. La of certain indicators. After the completion of the process
finalizarea procesului de adugare a valorii, agentul of value adding the economic agent, being a seller, is
economic, fiind vnztor, ncearc s utilizeze toate trying to use all the possibilities to sell successfully the
posibilitile pentru a realiza cu succes produsele fabricate. manufactured products. In this context, the successful
n acest context, de mrimea profitului inclus n structura sale of products and financial results of the company
preului i, n ultim instan, de nsi mrimea preului, will depend on the size of the profit included in the price
va depinde vnzarea reuit a produselor i rezultatele structure and, ultimately, on the very size of the price
economico-financiare ale ntreprinderii (figura 1). (figure 1).

Furnizor/ Agent economic/ Beneficiar/


Supplier Economic agent Beneficiary

Preuri de desfacere (venituri pentru


Preuri de aprovizionare (costuri pentru agenii economici) influeneaz/ Selling
agenii economici) influeneaz/ Supply prices (revenues for economic agents)
prices (costs for economic agents) influence:
influence: - producia marf (desfacerea, prestrile de
- necesarul de fonduri pentru investiii / servicii) / commodity production (sale,
the need for investment funds; services rendering);
- necesarul de credite bancare / the need - venitul din vnzri / sales revenue;
for bank loans; - profitul / profit;
- valoarea stocurilor / inventories; - rentabilitatea / profitability;
- viteza de rotaie / rotation speed; - indicatorii eficienii economice / the
- costurile / costs; economic efficiency of indicators etc.
- profitul / profit etc.

Figura 1. Implicaiile preurilor asupra gestiunii economico-financiare a agentului economic /


Figure 1. Prices influence on economic and financial management of the economic agent
Sursa: Vlceanu Gh., Robu V., Georgescu N. Analiza economico-financiar//Editura Economic, Bucureti, 2004/
Source: Vilceanu Gh., Robu V., N. Georgescu Economic and financial analysis//Economic Publishing House,
Bucharest, 2004

Este evident faptul c n cadrul analizei economico- It is obvious that during the economic and
financiare se utilizeaz muli indicatori care permit evaluarea financial analysis many indicators are used that allow
eficienei deciziilor legate de pre. n acest context, evaluating the efficiency of pricing decisions. In this

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ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

important este alegerea unui set de indicatori care reflect context, it is important to choose a set of indicators that
aceste legturi. Lund n consideraie cerinele Standardelor reflect these links. Taking into consideration the
Naionale de Contabilitate, ct i pentru reflectarea mai requirements of National Accounting Standards and in
complex a influenei preului asupra performanelor order to reflect more complexly the influence of price on
financiare a ntreprinderii, acest sistem de indicatori the company's financial performance, this system of
economico-financiari include trei grupe. economic and financial indicators includes three groups.
Prima grup este format din indicatorii ce The first group consists of the indicators
caracterizeaz viteza de rotaie a activelor, indicatori care characterizing the speed of rotation of assets, the
reflect numrul de rotaii a activelor pe parcursul unui an, indicators reflecting the number of rotations of the
precum i perioada unei rotaii. Aceti indicatori se utilizeaz assets over a year and a rotation period. These
n cadrul analizei situaiei financiare a ntreprinderii, indicators are used in the analysis of the financial
deoarece perioada n care activele pot fi transformate n situation of the company, since the period in which
mijloace bneti cash influeneaz gradul de lichiditate. assets can be converted into cash money influences the
Reducerea duratei ciclului de producie i a perioadei de degree of liquidity. Reducing production time and the
circulaie a activelor contribuie la creterea vitezei de rotaie period of movement of assets helps to increase their
a lor, respectiv are loc creterea volumului produciei i a rotational speed and respectively the volume of
vnzrilor. production and sales is increasing.
La determinarea indicatorilor din aceast grup When determining the indicators of this group
se folosete volumul vnzrilor, care, prin nsi the sales volume is used which through its calculation
relaia sa de calcul, reflect influena asupra mrimii relationship reflects the influence on its size of two
sale a dou componente: a nivelului preului components: product price level and the physical
produsului i a volumului fizic de producie. volume of production.
La efectuarea calculelor privind influena volumului When calculating the influence of sales volume
vnzrilor asupra performanelor ntreprinderii (asupra on the performance of the enterprise (on profit) it is
profitului), este necesar s inem cont de faptul c necessary to keep in mind that changing the sales
modificarea volumului vnzrilor are o aciune direct volume has a direct effect on profit, and the change of
asupra profitului, iar modificarea costului vnzrilor the sales cost has an indirect effect. It is also necessary
acioneaz indirect. De asemenea, este necesar recalcularea to recalculate incomes and consumptions depending on
veniturilor i a consumurilor n funcie de producia vndut the sold production during the current period and the
n perioada curent i de preurile din perioada de referin. prices of the reference period. In HPA "Izvoarele
n cazul AG Izvoarele Lunguei aceast recalculare s-a Lunguei" this recalculation was done by analytical
fcut prin calculul analitic, care presupune nmulirea calculation, which means multiplying the quantity
cantitii vndute efectiv cu costul i preul din perioada actually sold by the cost and price of the previous
precedent, rezultatele fiind prezentate n tabelul 1. period, the results are presented in Table 1.

Tabelul 1/ Table 1
Date iniiale privind analiza profitului brut n AG Izvoarele Lunguei,
r-nul Cimilia / The initial data concerning the analysis of the in gross profit in
HPA Izvoarele Lunguei, region Cimilia
Anul 2014 recalculat/ Abateri /
Anul / The Anul / The
Indicatori/ Indicators The year 2014 Deviations
year 2013 year 2014
recalculated (+,-)
1. Vnzri nete, lei/ Net sales, lei 2189487 2873242 4520031 +2330544
2. Costul vnzrilor, lei/ Sales cost, lei 2634318 2475598 3676181 +1041863
3. Profitul brut (pierderea global), lei/
- 444831 397644 843850 +1288681
Gross profit (global loss), lei
4. Nivelul profitabilitii, lei/
-0,188 0,221 0,187 +0,361
Profitability level, lei
Sursa: Elaborat de autor n baza Rapoartelor financiare ale AG Izvoarele Lunguei, r-nul Cimilia /
Source: Elaborated by the author based on the financial reports of HPA "Izvoarele Lunguei" region Cimilia

n baza datelor din tabelul 1, se efectueaz Based on the data from table 1 the calculation
calculul influenei factorilor detaliai, inclusiv of the influence of detailed factors is done, including
influena preului de comercializare a produciei, la the sales price influence, to gross profit deviation
abaterea profitului brut (tabelul 2). (table 2).

44 Revista / Journal ECONOMICA nr. 3 (93) 2015


ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

Tabelul 2/Table 2
Aprecierea influenei factorilor detaliai asupra modificrii profitului brut n
AG Izvoarele Lunguei r-nul Cimilia/ The estimation of the detailed factors influence on the gross
profit change in HPA Izvoarele Lunguei, region Cimilia
Calculul influenei factorilor / The Rezultatul influenei /
Denumirea factorilor / Factors calculation of factors influence The result of influence,
( ), MDL
1. Modificarea volumului i structurii
vnzrilor / Change of sales volume
397644 (- 444831) +842475
and structure
Inclusiv/ Including:
a. Modificarea volumului vnzrilor /
(2873242 2189487) (-0,188) -128546
Change of sales volume
b. Modificarea structurii i sorti-
mentului vnzrilor/ Change of 842475 (-128546) +971021
sales structure and range
2. Modificarea costului vnzrilor/
3676181 2475598 +1200583
Change of sales cost
3. Modificarea preurilor de comer-
4520031 2873242 +1646789
cializare / Change of trading prices
Balana influenei / Influence Balance -128546+971021+1646789-1200583 +1288681

Conform calculelor obinute, observm c According to made calculations we can


profitul brut net s-a majorat cu 1288681 lei, n anul note that net gross profit increased by 1288681
2014, fa de anul 2013. Aceast sporire a avut loc, n MDL in 2014 compared to 2013. This increase
principal, pe seama structurii i a sortimentului occurred mainly on account of sales structure and
vnzrilor, care a contribuit la majorarea profitului product range, which contributed to the increase of
brut cu 1327533 lei. O influen pozitiv au avut-o i gross profit by 1327533 MDL. Trading prices also
preurile de comercializare. Modificarea acestora a had a positive influence. Their change conditioned
condiionat creterea profitului brut cu 1237286 lei, gross profit increase to 1237286 MDL, which in
fapt care, n condiii optime ale raportului cerere- optimum conditions of supply-demand ratio is an
ofert, constituie un factor important ce determin important factor determining the viability of the
viabilitatea ntreprinderii. Concomitent, majorarea enterprise. Simultaneously, the increase of sales
costului vnzrilor a dus la micorarea profitului brut cost led to the decrease of gross profit by 1150678
cu 1150678 lei. MDL.
Ca urmare a analizei profitului, se poate Having analysed the profit we may
concluziona c eforturile gospodriei analizate, n conclude that the efforts of the analysed household,
vederea majorrii profitului brut pe seama sporirii in order to increase gross profit due to the increase
vnzrilor, au fost considerabil reduse de sectorul de in sales, were considerably reduced by the
producere, care este responsabil de promovarea production sector, which is responsible for
mecanismului de economisire a tuturor felurilor de promoting saving mechanism of all kinds of
resurse ale gospodriei. household resources.
A doua grup este reprezentat de indicatorii The second group is represented by
rentabilitii. Ei se determin ca raportul dintre profitability indicators. They are determined as the
efectele economico-financiare i eforturile depuse n ratio of the economic and financial effects and the
vederea realizrii acestora, reflectnd capacitatea efforts made to achieve them, reflecting the
ntreprinderii de a obine profit. n aceast grup, company's ability to make profits. In this group we
vorbim despre rentabilitatea produciei agricole, talk about the profitability of agricultural
rentabilitatea veniturilor din vnzri, rentabilitatea production, income return on sales, return on
activelor, rentabilitatea capitalului propriu, assets, return on equity capital, return on
rentabilitatea capitalului permanent. permanent capital.
La calcularea acestor indicatori, se utilizeaz Profit is used when calculating these indicators,
profitul, care se afl n legtur cu costul de producie, profit is linked to the cost of production, sales income
cu venitul din vnzri i cu nivelul preului. and price level. Profit change depending on price
Modificarea profitului n funcie de fluctuaiile preului fluctuations can be observed in several cases (table 3).
poate fi urmrit n mai multe situaii (tabelul 3).

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ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

Tabelul 3/Table 3
Influena nivelului de pre asupra mrimii profitului / Price level influence on profit size
Majorarea nivelului de pre/ Reducerea nivelului de pre/
Price level increase Price level decrease
- preul practicat iniial a fost mai mic n - preul practicat iniial a fost mai mare n
comparaie cu capacitatea de cumprare a comparaie cu capacitatea de cumprare a
Majorarea mrimii profitului/ Profit size

consumatorilor / the charged initial price was consumatorilor / the charged initial price was
lower compared to the purchasing power of higher compared to the purchasing power of
consumers; consumers;
- pentru piaa pe care activeaz ntreprinderea este - pentru piaa pe care activeaz ntreprinderea este
caracteristic o cerere neelastic / the market on caracteristic o cerere elastic / the market on
which the company operates is characterized by which the company operates is characterized by
increase

inelastic demand; elastic demand;


- firma dispune de capaciti de producie limitate - costurile unitare de producie se reduc mai repede
paralel cu nregistrarea unei cereri curente ca ncasrile de la realizare / unit production costs
ridicate pentru bunul produs / the company has are reduced faster than receipts from sales;
limited production capacities simultaneously - piaa a fost prsit de unii concureni / the market
with a high current demand for the produced was left by some competitors;
good; - preurile mici permit ntreprinderii s se orienteze
- consumatorii apreciaz preurile mari ca cu vnzrile spre piee noi de desfacere / low
reflectare a calitii nalte/ consumers regard prices allow the company to direct its sales to new
high prices as the reflection of high quality. markets.
- conjunctura pieei impune creterea preurilor - conjunctura pieei impune reducerea preurilor sau
Reducerea mrimii profitului/ Profit

sau aceast cretere poate fi rezultatul imitaiei aceast reducere poate fi rezultatul imitaiei
aciunilor firmelor concurente / market aciunilor firmelor concurente / market conditions
conditions impose prices increases or this impose prices reduction or this reduction may be
increase may be the result of competitors actions the result of competitors actions imitation;
imitation; - pentru piaa pe care activeaz ntreprinderea este
size decrease

- existena unei rate nalte a inflaiei, cnd caracteristic o cerere neelastic / the market on
creterea costului nu este compensat prin which the company operates is characterized by
creterea preului / the existence of high inelastic demand;
inflation when the cost increase is not - preurile se reduc pentru a crete cota deinut de
compensated by the price increase; pia / prices are reduced to increase the market
- pentru piaa pe care activeaz ntreprinderea este share;
caracteristic o cerere elastic / the market on - firma are intenia de a nceta sau a reprofila
which the company operates is characterized by activitatea/ the company intends to cease or
elastic demand. reorient its activity.
Sursa: Vlceanu Gh., Robu V., Georgescu N. Analiza economico-financiar//Editura Economic,
Bucureti, 2004/
Source: Vilceanu Gh., Robu V., N. Georgescu Economic and financial analysis//Economic Publishing
House , Bucharest, 2004

Preul influeneaz direct proporional mrimea The price influences directly proportional the
profitului. Modul de calcul al profitului este: profit size. The calculation of profit is:
Pr = VV CT, Pr = SR - TC,
unde: Pr exprim profitul, VV venitul din where: Pr - profit, SR - sales revenue, TC total
vnzri, CT costul total. cost.
VV = P Q, SR = P Q,
unde: P indic preul i Q volumul produciei. where: P - price and Q production volume.
n fundamentarea preurilor libere, agenii When substantiating market prices, economic
economici pun accentul pe profit, asigurndu-i cu agents focus on profit, ensuring the priority of the
prioritate fundamentarea n preurile de ofert i numai offer prices and only thereafter they proceed to
dup aceea, trec la negocierea cu cumprtorii a nivelului negotiate the price level with the buyers. Producing
preurilor. ntreprinderea productoare urmrete ca company aims to get profit from each product it
fiecare produs din sortimentul de fabricaie s aduc produces.
profit, s fie rentabil. Enrolling profit in price is generated by
Cuprinderea profitului n pre este generat, pe de o manufacturer's original purpose to recover invested

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parte, de scopul iniial al productorului de a-i recupera capital and also to gain as much profit as possible
capitalul investit i, totodat, de a ctiga ct se poate de over that level, and, on the other hand, it is a result
mult, ca profit, peste acel nivel, iar pe de alt parte, este un of market functioning that confirms the formed price
rezultat al funcionrii pieei, care confirm nivelul preului level. So, from the objective point of view, the profit
format. Deci, din punct de vedere obiectiv, profitul este un is a result of market recognition of a given price
rezultat al recunoaterii pe pia a unui anumit nivel de pre, level, from which the profit is obtained [2, p.113].
din care se obine profitul [2, p.113]. The third group is represented by the financial
A treia grup este reprezentat de indicatorii security indicators, and namely: marginal contribution,
securitii financiare, i anume: contribuia marginal, breakeven point, financial stability, financial security
pragul de rentabilitate, stabilitatea financiar, coeficientul coefficient, etc.
securitii financiare etc. The determination of safety indicators is based
Determinarea indicatorilor siguranei are la baz on correlation analysis of cost-volume-profit
analiza corelaiei parametrilor cost-volum-profit, ceea ce parameters, which involves determining the degree
presupune stabilirea gradului de influen a modificrii of influence of the volume change on the cost and
volumului vnzrilor asupra modificrii costului i a profit change. Unlike the relationship between the
profitului. Spre deosebire de relaia dintre cost i pre, n cost and the price, where the cost can exist outside
care costul poate exista n afara preului, n relaia dintre the price, there is a direct link in the relationship
profit i pre legtura este direct. Cele dou mrimi between the profit and the price. These two
preul i profitul se presupun reciproc. Profitul face measures - the price and profit - assume each other.
parte din pre, n timp ce costul se cunoate n afara The profit is a part of the price. While the cost is
pieei, nainte de a ajunge produsul la pia, ca fiind o known outside the market before the product reaches
mrime a produciei, preul poate fi cunoscut numai la the market, being a measure of output, the price can
pia, sub aciunea legalitilor proprii ale mecanismului only be known on the market, under the action of the
pieei [2, p.104]. legalities of the market mechanism [2, p.104].
Pentru realizarea de profit de ctre ntreprinderi, To achieve profit by enterprises it is not enough
nu este suficient ca mrfurile s se produc, s to produce goods, to record costs, the goods must sell
nregistreze costuri, ele trebuie s se i vnd, s aib un and have a price. When substantiating market prices,
pre. n fundamentarea preurilor libere, agenii traders focus on profit.
economici pun accentul pe profit. The profit, that is included in determining
Profitul ce se include n preurile produselor se product prices, is generally based on the rate of return
determin, n general, pe baza ratei de rentabilitate a of the product, calculated as the ratio between profit
produsului, calculat ca raport ntre profitul i costurile totale and total costs of the product, or between total profit
ale produsului sau ntre profitul total i costurile de producie and total production costs of the enterprise. The
totale ale ntreprinderii. ntreprinderea productoare producing company wants every product to bring
urmrete ca fiecare produs s aduc profit, s fie rentabil. profit, to be profitable. The absolute and percentage
Mrimea absolut i procentual a rentabilitii, alturi de size of profitability, along with cost, define the price
cost definesc nivelul preurilor cu care se vnd i se cumpr level at which goods and services are sold and
bunurile i serviciile n economie. purchased in the economy.
Utiliznd procedeele specifice analizei Using the procedures specific to the economic
economico-financiare se poate pune n eviden msura and financial analysis we can reveal the extent to which
n care factorii de la diferite nivele au influenat valoarea the factors from different levels influenced the
performanei financiare. financial performance value.
Pentru realizarea unei comparabiliti a To achieve comparability of the financial
performanelor financiare a ntreprinderii trebuie s se performances of the company we must take into
in seama de efectele inflaiei. Adic, evaluarea tuturor account the effects of inflation. That is, the
datelor din situaiile financiare se efectueaz la preurile evaluation of all data from the financial statements is
curente la data ntocmirii situaiilor financiare. Pentru made at current prices at the date of the financial
deflatarea performanelor pot fi utilizate o serie de statements. In order to deflate the performances
mrimi ce aproximeaz inflaia, cum ar fi: there can be used a number of measures that
indicele de cretere a preurilor la ntreprinderea approximate inflation, such as:
analizat (ip); prices increase indexes in the analysed
rata medie a inflaiei din sectorul de activitate al enterprise (pi);
ntreprinderii analizate (rsi); the average inflation rate in the activity sector of
rata medie a inflaiei n economie (ri). the analysed enterprise (rse);
Utiliznd, de exemplu, indicele de cretere a the average inflation rate in the economy (ir).
preurilor la ntreprinderea analizat (ip) ca indice pentru Using for example prices increase indexes in
deflatarea performanelor, modalitatea concret de the analysed enterprise (pi) as the index for
deflatare ar consta n: performances deflation, the way of deflation would be:

Revista / Journal ECONOMICA nr. 3 (93) 2015 47


ECONOMIE FUNDAMENTAL I APLICATIV / FUNDAMENTAL AND APPLIED ECONOMICS

Rc = Rc =

unde: where:
Rc reprezint rezultatele ntreprinderii exprimate - Rc is the results of the enterprise expressed
n preuri comparabile; in comparable prices;
R rezultatele ntreprinderii exprimate n preuri - R is the results of the enterprise expressed in
constante; constant prices;
ip indicele de cretere a preurilor la - pi is the prices increase indexes in the
ntreprinderea analizat. analysed enterprise.
Este evident c fenomenul inflaionist este nsoit It is obvious that the inflation phenomenon
de creterea preurilor. La nivelul productorilor, is accompanied by prices increase. At the
creterea preurilor genereaz creterea preurilor producers level, prices increase generates the
materiilor prime, creterea impozitelor i taxelor, increase of the prices for raw materials, taxes
creterea salariilor etc. Ca urmare a creterii costurilor, increase, wages increase, etc. As a result of the
crete nevoia de resurse financiare ale ntreprinderii, costs increase, the need for financial resources of
productorii fiind silii s majoreze preurile de vnzare. the company grows, manufacturers are forced to
Concluzii. Preul reprezint un mijloc de raise selling prices.
comunicare foarte important, el fiind unul dintre primele Conclusions. The price is a very important
elemente ale produsului cu care intr n contact means of communication, it is one of the first elements
cumprtorii i constituind o baz de comparaie cu of the product coming into contact with buyers and
produsele similare ca valoare de ntrebuinare, aflate pe provide a basis for comparison with similar products as
pia n momentul respectiv. use value that are on the market at a certain moment.
Oferind o prim imagine a ceea ce reprezint The price gives the first idea of the product; it
produsul i constituind un indiciu a ceea ce trebuie s se is an indicator of what consumers should expect from
atepte consumatorul de la acesta, de multe ori, preul the product, often, the price is a decisive factor in the
este un element decisiv n luarea deciziei de cumprare. purchase decision.
Consumatorul apreciaz utilitatea produsului The consumer appreciates the usefulness of
(respectiv gradul de satisfacie obinut n consum datorit the product (the degree of satisfaction in consumption
calitilor produsului) i accept sau nu preul (n funcie owing to the products quality) and the consumer
de capacitatea de apreciere, gusturi, nevoi, puterea de accepts or not the price (depending on his judgment,
cumprare). tastes, needs and purchasing power).
Orice ntreprindere productoare trebuie s Any manufacturing enterprise should carefully
analizeze atent conjunctura pieei, s sesiseze analyse market situation, should sense the emerging
oportunitile aprute i s se adapteze rapid la acestea, opportunities and adapt quickly to them, having a
avnd o politic flexibil de preuri. Decizia de pre este flexible price policy. Price decision is considered
considerat hotrtoare n realizarea obiectivelor crucial in achieving business objectives of the company
comerciale ale ntreprinderii datorit faptului c preul because the price affects sales volume, the obtained
influeneaz volumul vnzrilor, profitul obinut, cota de profit, the market share of the enterprise, and its brand
pia deinut de ntreprindere, dar i imaginea de marc. image.
Strategia de preuri prin nivelul, diversitatea i Price strategy by the diversity and mobility of
mobilitatea preurilor propuse trebuie s fie suficient de the proposed prices must be sufficiently resilient, its
elastic, evaluarea sa periodic i asigurarea periodic assessment and ensuring correspondence with
corespondenei cu condiiile pieei fiind absolut necesare, market conditions are absolutely necessary in order to
n vederea realizrii obiectivelor stabilite i obinerii unor achieve objectives and obtain the highest possible
performane ct mai nalte. performances.

Referine bibliografice / Bibliographic references:


1. BELOSTECINIC Gr. Marketing // Editura Universitas, Chiinu, 1998
2. MRGULESCU D. Analiza economico-financiar a ntreprinderilor // Ed. Tribuna Economic,
Bucureti, 2003
3. MOLDOVANU D. Curs de teorie economic // Editura ARC, Chiinau, 2003
4. VLCEANU Gh., ROBU V., GEORGESCU N. Analiza economico-financiar//Editura Economic,
Bucureti, 2004

48 Revista / Journal ECONOMICA nr. 3 (93) 2015


FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

EVALUAREA PERFORMANEI FINANCIAL PERFORMANCE


FINANCIARE A EVALUATION OF INDUSTRIAL
NTREPRINDERILOR ENTERPRISES IN TERMS OF
INDUSTRIALE PRIN PRISMA PROFITABILITY, RETURN AND
DIMENSIUNILOR DE GROWTH DIMENSIONS
PROFITABILITATE,
Assoc. Prof., Ph.D.,
RENTABILITATE I CRETERE
Nadejda BOTNARI, ASEM
Conf. univ., dr. Nadejda BOTNARI, ASEM, PhD student ASEM, Ana NEDELCU,
Drd. ASEM, Ana NEDELCU, lecturer CSU B.P. HASDEU
lect. USCH B. P. Hasdeu All companies claim performance.
Financial performance represents the objective of
Toate ntreprinderile pretind performan. Or, any enterprise, because only through performance
performana financiar reprezint obiectivul oricrei a company is able to grow and progress. The first
ntreprinderi, deoarece, numai prin performan, acestea step that leads to control and eventual performance
au posibilitatea de a crete i de a progresa. Primul pas, is its evaluation. Performance measurement is
care conduce la control i la o eventual performan, este necessary, because thereby businesses have the
evaluarea acesteia. Msurarea performanei este ability to assess the level of the achieved
necesar, ntruct, prin aceasta, ntreprinderile posed objectives, to evaluate their performance and to
capacitatea de a stabili nivelul n care au fost atinse develop goals for improvement. Performance
obiectivele, de a-i evalua performana i de a elabora evaluation contributes to the prosperity of the
obiective n scopul mbuntirii acesteia. Evaluarea enterprise by highlighting the strengths and
performanei contribuie la prosperarea ntreprinderii prin weaknesses of the business through a better
evidenierea punctelor tari i a celor vulnerabile afacerii, understanding of consumer needs and identifying
printr-o cunoatere mai bun a necesitilor opportunities to improve its activity.
consumatorilor i identificarea oportunitilor de Key word: performance, yield, profit,
mbuntire a activitii ntreprinderii. return, growth, industrial enterprises.
Cuvinte-cheie: performan, venit, profit, JEL: G39, L62, L66, L69.
rentabilitate, cretere, ntreprinderi industriale.
JEL: G39, L62, L66, L69. 1. The introductory framework of
enterprises financial performance evaluation
1. Cadrul introductiv al evalurii Financial performance is the objective of
performanei financiare a ntreprinderilor any enterprise, because only obtaining performance
Toate ntreprinderile pretind performana, deoarece companies have the opportunity to grow and
aceasta le asigur realizarea obiectivului fundamental de progress.
maximizare a valorii investiiilor de capital i prezena Very often used, performance is a difficult
durabil pe pia. concept to define, with an ambiguous and integrative
Dei este un concept des ntrebuinat att n character. The diversity of approaches about the
literatur, ct i n practic, definirea acestuia este foarte performance reveals that its definition is perceived
rar, iar de cele mai multe ori, se trece la partea msurabil differently depending on the users of financial-
a performanei, care se realizeaz diferit, n funcie de accounting information.
utilizatorii informaiilor financiar-contabile. From the accounting point of view,
Din punct de vedere contabil, performana financial performance is the embodiment of
financiar e constituie ntruchiparea succesului obinut success achieved by the company over a period of
de ctre ntreprindere ntr-o perioad de timp. time. The peculiarity of this approach is the
Specificul acestei abordri const n identificarea identification of financial performance with the
performanei financiare cu performana ntregii performance of the entire enterprise, as well as the
ntreprinderi, precum i utilizarea valorii contabile n use of book value in performance assessment.
evaluarea performanei. From the financial perspective, financial
Din punct de vedere financiar, performana performance describes actual success and future
financiar descrie succesul actual i potenialul viitor al potential of the company. Financial performance is
ntreprinderii. Performana financiar este considerat ca regarded as representation of the overall success of
reprezentare a reuitei generale a ntreprinderii, doar c, the enterprise, and unlike accounting approach; it is
spre deosebire de abordarea contabil, sunt utilizate n used to estimate, in addition to book value, the
estimare, pe lng valori contabile i valoarea de pia.

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

O definiie integratoare a conceptului este market value.


Performana semnific succes, competitivitate, reuit, An integrative definition of the concept is
optimizarea prezentului i proiecia viitorului, iar cert este Performance signifies success, competitiveness,
c toate entitile economice pretind performan. optimization of the present and projection of the
Prima condiie, necesar pentru atingerea future and a fact is that all economic entities are
performanei n afaceri, o constituie dezvoltarea i claiming performance.
implementarea unui sistem de indicatori pentru msurarea The first condition to achieve business
acesteia. Din acest motiv, orice entitate, fie c este vorba performance is the development and implementation
de o mare corporaie, fie c este o mic ntreprindere, of a system of indicators for its measuring. For this
trebuie s implementeze un sistem de msurare a reason, any entity, a large corporation or a small
performanei, deoarece att succesul, ct i continuitatea business, has to implement a performance
activitii depind de performana acesteia. Msurarea measurement system, because both, business
performanei este necesar, deoarece, prin aceasta, continuity and success, depend on its performance.
ntreprinderile au capacitatea de a stabili msura n care au Performance assessment is necessary, as it allows
fost atinse obiectivele, de a-i evalua performana i de a businesses to determine the level of the achieved
elabora obiective n scopul mbuntirii performanei lor. objectives, to evaluate their performance and to
Or, conform opiniei expertului american n calitate de develop goals for improvement. According to the
materie n evaluarea performanei Harrington H.J, opinion of an American expert in performance
evaluarea este primul pas, ce duce la control i la o evaluation, Harrington H.J., evaluation is the first
eventual mbuntire [2]. step that leads to control and to the eventual
Evaluarea performanei este un instrument de improvement [2].
continu perfecionare n vederea meninerii nivelului de Performance evaluation is a tool for
competitivitate potrivit unei lumi tehnologice, n care continuous improvement in order to maintain the
concurena crete intens. Evaluarea performanei competitiveness according to a technological world,
contribuie la prosperarea ntreprinderii prin evidenierea where competition grows intensively. Performance
punctelor tari i a celor slabe ale afacerii, printr-o evaluation contributes to the prosperity of the
cunoatere mai bun a necesitilor consumatorilor i enterprise by highlighting the strengths and
identificarea oportunitilor de mbuntire a activitii weaknesses of the business through a better
sale [6, p.1-2]. understanding of consumer needs and identifying
n acest context, evaluarea performanei financiare opportunities to improve its activity [6, p.1-2].
a ntreprinderii deine un loc central n cadrul In this context, the financial performance
managementului financiar. evaluation of the company holds a central place in
Deoarece performana financiar este un concept the financial management.
complex, care dezvluie informaie despre diverse aspecte As financial performance is a complex
ale succesului financiar al ntreprinderii, diferii utilizatori concept that reveals information about various
ai informaiei financiar-contabile asimileaz doar acea aspects of the financial success of the enterprise,
dimensiune a performanei financiare, care prezint cel different users of financial information assimilate
mai mare interes. n acest sens, deosebim mai multe only that dimension of financial performance that is
categorii de utilizatori de informaie [4, p.17], [5, p.496]: the most interesting. In this sense we distinguish
Acionarii sau proprietarii ntreprinderii sunt several categories of users of information [4, p.17],
interesai de aa-numita performan bursier a [5, p.496]:
ntreprinderii, reprezentat prin diveri indicatori ai Shareholders or owners of the company are
valorii de pia, estimai n baza preului curent al interested in so-called stock performance of the
aciunilor i valorii dividendelor achitate. Prin company, represented by various indicators of
creterea valorii de pia, acionarii percep succesul market value estimated based on the current
financiar al ntreprinderii, prin urmare, succesul share price and the dividend paid. Shareholders
investiiilor efectuate anterior. perceive the financial success by increasing the
Potenialii investitori au nevoie de mai mult market value of the company's, hence the
informaie financiar pentru a fundamenta decizia success of previous investments.
de investire, dar creterea valorii de pia, plata Potential investors need more information to
dividendelor reprezint un argument feroce pentru substantiate financial investment decision, but
efectuarea investiiilor n ntreprindere, ce increasing the market value, dividend payment is a
manifest un nivel sporit al performanei ferocious argument for investing in the business,
financiare. Investitorii poteniali sunt interesai de exhibiting a high level of financial performance.
cunoaterea capacitii viitoare a ntreprinderii de a Potential investors are interested in knowing the
plti dividende, astfel, evoluia profitului net, company's future ability to pay dividends, so net
structura financiar i situaia fluxurilor de numerar profit development, financial structure and cash
furnizeaz o imagine mai ampl, ce este necesar flow statement provide a broader picture required

50 Revista / Journal ECONOMICA nr. 3 (93) 2015


FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

viitorilor investitori. by prospective investors.


Managementul ntreprinderii, n cadrul procesului Companys management uses in the
managerial, acceseaz diverse surse informaionale administration process diverse sources of
pentru a fundamenta decizii ct mai raionale. information to make decisions more rational.
Performana financiar furnizeaz o imagine fidel Financial performance provides a true and
i relevant pentru alegerea celei mai optime relevant image for choosing the optimal
structuri financiare, stabilirea celor mai adecvate financing structure; establish the most
strategii de gestiune a activelor, pentru adoptarea appropriate strategy for assets management, for
acelor decizii de investire i de dividend, ce vor adopting those investment and dividend
servi la sporirea prosperitii ntreprinderii, fr ca decisions, which will contribute to the welfare
continuitatea sa s fie ameninat de cerinele increasing without threating the continuity of
exagerate ale acionarilor. firms activity, because of excessive demands of
Creditorii sunt interesai de succesul financiar al shareholders.
debitorilor si, deoarece un nivel al performanei Creditors are interested in financial success of
financiare relev o capacitate de plat adecvat, un their borrowers as a level of financial
nivel de profitabilitate, care va oferi ntreprinderii performance reveals an adequate payment
posibilitatea rambursrii capitalului mprumutat, capacity and a level of profitability that will
precum i achitarea costului acestuia. provide to the enterprise the ability to repay the
Furnizorii percep, prin intermediul performanei borrowed capital, and to pay its cost.
financiare, garania continuitii activitii Providers perceive, through financial
ntreprinderii-client, adic capacitatea acesteia de a performance, the guarantee of customer
plti la timp i n ntreaga msur toate obligaiile enterprises continuity, its ability to pay on time
comerciale. and in full measure all trade obligations.
Clienii sunt interesai de obinerea produselor i Customers are interested in obtaining high quality
serviciilor de nalt calitate, iar un nivel cresctor al products and services and a high level of sales or
vnzrilor i al profitului inspir ncredere n faptul profit inspires confidence in that the manufacturer
c productorul nu va tinde spre meninerea unui will not seek to maintain the level of profitability
nivel al profitabilitii n defavoarea calitii by decreasing the product quality.
produselor. The state institutions are interested in fair
Instituiile de stat sunt interesate de calcularea calculation of contributions to the state budget,
corect a contribuiilor ctre bugetul de stat, astfel so financial performance is perceived as a
performana financiar este perceput ca o relaie relationship between revenue and expenditure of
dintre veniturile i cheltuielile ntreprinderii. enterprise.
Angajaii i grupurile reprezentative ale acestora, Employees and their representative groups
prin performana financiar, percep capacitatea perceive the financial performance as the
ntreprinderii de a plti remunerri i alte avantaje, company's capacity to pay salary and other
precum i de a oferi oportuniti profesionale. benefits and to provide job opportunities.
n urma cercetrii modului de evaluare a As a result of the research of how the
performanei ntreprinderii, de ctre un grup de cercettori company's performance is evaluated realized by a
americani, n frunte cu Murphy, G. B. (cercetarea a 51 de group of American researchers led by Murphy G.B.
articole tiinifice publicate n perioada 1987-1993), au fost (research of 51 scientific articles published between
identificate 71 de variabile distincte, care descriu diferite 1987 to 1993), there were identified 71 distinct
aspecte ale performanei ntreprinderii, pe care autorii le-au variables that describe different aspects of companys
grupat n 8 dimensiuni: eficiena, creterea, profitul, performance, which the authors have grouped into
lichiditatea, cota de pia, ndatorarea, supravieuirea i eight dimensions: efficiency, growth, profits, liquidity,
altele [3]. market share, debt, survival and others [3].
La rndul nostru, studierea unui ir vast de In our turn, studying a vast array of
publicaii financiare autohtone i strine, n vederea domestic and foreign financial publications to
determinrii celor mai des utilizate dimensiuni ale determine the most commonly used dimensions of
performanei financiare, ne-a permis identificarea financial performance, we identified the following
urmtoarelor dimensiuni ale performanei financiare: dimensions of financial performance: return,
rentabilitatea, profitabilitatea, creterea, rotaia capitalului, profitability, growth, capital turnover, stability,
stabilitatea, valoarea adugat, valoarea de pia, value added, market value, ability to pay, cash flow
capacitatea de plat, fluxul de numerar i echilibrul and financial equilibrium.
financiar. The starting point in determining financial
Punctul de pornire, n determinarea dimensiunilor performance is accepting financial result as its
performanei financiare, l constituie acceptarea dimension.
rezultatului financiar ca dimensiune a acesteia.

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

2. Evaluarea performanei financiare a 2. The financial performance evaluation


ntreprinderilor industriale of industrial enterprises.
n cadrul indicatorilor de msurare a performanei The most relevant indicators of financial
financiare a ntreprinderii, cei mai relevani sunt cei ce performance evaluation system are those, which
msoar profitabilitatea acesteia att n termeni absolui, measure the profitability both in absolute terms and
ct i n termeni relativi. in relative terms.
Performana financiar a ntreprinderilor industriale The financial performance of industrial
este condiionat de capacitatea acestora de a genera profit. enterprises is conditioned by their ability to generate
Analiza evoluiei veniturilor din vnzri n contrapartid profit. The analysis of sales revenues and net profit
cu dinamica profitului net permite perceperea specificului in dynamic allows to perceive the specificity of each
fiecrei industrii i identificarea zonelor problematice ale industry and to identify its problem areas.
acestora. We observe based on the table 1 that the
Din datele tabelului 1, se observ c nivelul level of sales has an ascending evolution only at
vnzrilor are o evoluie ascendent n ntreaga perioad light and machinery industries in analysed period,
analizat doar la industria uoar i cea a mainilor, n timp while beverage industry shows a decrease of sales
ce la industria buturilor se constat o scdere a veniturilor revenues at 24 % in 2014.
din vnzri, n anul 2014, cu 24%. The positive dynamics of revenues from
Dinamica pozitiv a veniturilor din vnzri nu sales does not guarantee an upward trend of other
garanteaz o evoluie ascendent a celorlali indicatori ai indicators of profitability. Thus, within each industry
profitabilitii. Astfel, n cadrul fiecrei industrii, observm we observe an increase in sales accompanied with
o cretere a vnzrilor nsoit cu diminuarea profitului the decrease of gross profit (the beverage industry -
brut (industria buturilor 2011; industria uoar 2012; 2011; light industry - 2012; machinery industry -
industria mainilor 2014), ceea ce indic faptul c ritmul 2014), indicating that the rhythm of increase in the
de cretere a costului vnzrilor prevaleaz asupra ritmului cost of sales prevailing growth rate of sales
de cretere a veniturilor din vnzri. Apreciem aceast revenues. We appreciate this evolution negatively;
evoluie negativ, ntruct reflect o reducere a eficienei because it reflects a reduction in efficiency of cost
managementului costurilor sau a activitii comerciale. management or commercial activity.
Reducerea veniturilor din vnzri provoac, cel The reduction of income from sales causes,
mai frecvent, reducerea profitului brut i a celui most commonly, the reduction of gross profit and
operaional (industria buturilor 2014). Efectul negativ al the operating profit (beverage industry - 2014). The
evoluiei descresctoare a vnzrilor poate fi diminuat prin more pronounced decreasing rhythm of cost of sales
intermediul prevalrii ritmului de descretere a costului can diminished the negative effect of the reduction
vnzrilor asupra reducerii veniturilor din vnzri (profitul evolution of sales (gross profit increases), or
brut crete), sau acoperirii diminurii profitului brut cu covering the decreasing of gross profit by reducing
reducerea mai mare a cheltuielilor din activitatea the costs of operating activity (result from operating
operaional (rezultatul din activitatea operaional crete). activities increases). However, increased gross profit
ns, creterea profitului brut poate fi secondat de may be accompanied by lower operating profit
diminuarea profitului operaional (industria buturilor (beverage industry - 2012; light industry - 2011 and
2012; industria uoar 2011 i 2013; industria mainilor 2013; the car industry - 2012), which reveals that the
2012), ceea ce relev c ritmul de cretere a cheltuielilor growth rate of operating expenses was more
operaionale a prevalat asupra ritmului ascendent al accentuated that the upward trend of gross profit,
profitului brut, dezvluind gestiunea ineficient a revealing ineffective management of operating
cheltuielilor operaionale. expenses.
Un aspect important al evoluiei rezultatului din Important aspect of evolution of the result
activitatea operaional, necesar s fie analizat, const n from operating activity that should be analysed is the
forma rezultatului, adic profit sau pierdere. Rezultatul din form of result, profit or loss. The result from
activitatea operaional n form de pierdere indic cea mai operating activity in the form of loss indicates the
nefavorabil situaie a activitii operaionale. Astfel de worst case of operational activity. Such situation is
situaie se observ n cadrul industriei uoare, n anul 2012, observed in the light industry in 2012 when the
cnd nivelul pierderii operaionale a nregistrat o valoare operating loss recorded a value of over 5 million
de peste 5 mln.lei. n contextul unei creteri a veniturilor MDL. In the context of an increase in revenues from
din vnzri de 4,98% i o diminuare a profitului brut de sales at 4, 98% level and a decrease of gross profit at
9,03%, considerm c, astfel, cauzele diminurii 9.03% level, we suppose that the decrease of
rezultatului operaional cu 105,9% i nregistrarea pierderii operating result at 105, 9% is caused by efficiency
au constituit un management al costurilor mai puin reduction of cost management (predomination of the
eficient (prevalarea ritmului de cretere a costurilor asupra growth rate of costs over the rhythm of income
ritmului de cretere a veniturilor) i gestiunea neeficient a increasing) and inefficient management of operating
cheltuielilor operaionale. expenses.

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

Tabelul 1 / Table 1
Evoluia indicatorilor profitabilitii industriilor, lei /
The evolution of industries profitability indicators, lei

Abaterea relativ, % /
Perioada / Period
Relative deviation
Indicatori / Indicators
2011/ 2012 / 2013 / 2014 /
2010 2011 2012 2013 2014
2010 2011 2012 2013
1. Industria buturilor / beverage industry
Venituri din vnzri/ 4 154 500 4 365 633 5 147 307 5 386 4 093
5,08 17,91 4,65 -24,00
Revenues form sales 609 428 012 538 266 675 689
1 301 993 1 270 715 1 445 179 1 514 1 234
Profitul brut/ Gross profit -2,40 13,73 4,77 -18,49
387 501 836 055 810 072 019
Rezultatul activitii
141 384 166 436 140 674 160 243 91 875
operaionale / The result 17,72 -15,48 13,91 -42,66
266 199 153 341 575
from operation activity
Rezultatul din alte
262 880 316 435 -103 973 -223 559 -238 750 -
activiti / The result from 20,37 115,02 6,79
977 106 405 743 013 132,86
other activities
404 218 482 861 -92 105 -170 983 -
Profit net/ Net profit 2 364 359 19,46 -99,51 85,64
612 734 447 848 3995,58
2. Industria uoar / Light industry
Venituri din vnzri / 2 019 131 2 673 190 2 806 442 3 207 3 840
32,39 4,98 14,27 19,76
Revenues form sales 568 885 003 022 752 833 126
484 857 547 689 498 217 657 783 855 605
Profitul brut/ Gross profit 12,96 -9,03 32,03 30,07
639 891 840 230 981
Rezultatul activitii
109 146 94 990 119 539 246 095 -
operaionale / The result -5 605 921 -12,97 2232,38 105,87
570 630 317 101 105,90
from operation activity
Rezultatul din alte
49 832 35 886 -28 282 -15 117 -
activiti / The result from -8 833 063 -27,99 220,19 -46,55
760 580 738 013 124,61
other activities
158 924 130 991 -29 957 69 181 177 070 -
Profit net/ Net profit -17,58 330,93 155,95
202 371 711 486 331 122,87
3. Industria mainilor, echipamentelor i aparatelor / Machinery, equipment and device industry
Venituri din vnzri/ 1 215 251 1 609 874 1 956 158 2 875 3 414
Revenues form sales 376 784 124 973 167 704 152 32,47 21,51 47,02 18,73
322 999 439 316 493 969 695 346 638 689
Profitul brut/ Gross profit
439 408 236 620 567 36,01 12,44 40,77 -8,15
Rezultatul activetii
operaionale / The result 68 211 127 270 105 256 224 040 182 378
from operation activity 906 676 205 197 156 86,58 -17,30 112,85 -18,60
Rezultatul din alte
activiti / The result from 28 584 91 512 -53 742 -76 250 -
other activities 866 455 -8 758 379 606 906 220,14 109,57 513,61 41,88
96 796 218 471 76 809 147 707 81 579
Profit net / Net profit
458 400 317 892 970 125,70 -64,84 92,30 -44,77
Sursa: elaborat de autori n baza datelor BNS din Republica Moldova / Source: elaborated by the author
based on NSB from Republic of Moldova

Formarea profitului net este influenat de nivelul Formation of net profit is influenced by the
i forma rezultatului din activitatea operaional, precum level and results form from operating activities and
i din alte activiti. Analiza evoluiei rezultatului din alte other activities. The analysis of the outcome of other
activiti a artat o evoluie neuniform, dar, din anul activities showed uneven developments, but in 2012
2012, constatm o unanimitate privind forma rezultatului we find unanimity about as the form of the result from
din alte activiti i anume cel de pierdere. Astfel, criza other activities - the loss. Thus, the economic, financial

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

economic, financiar i politic i-au lsat amprenta and political crisis influenced negatively the financial
asupra activitii financiare a ntreprinderilor industriale, activity of industrial enterprises, which have suffered
care au suportat cheltuieli financiare enorme, afectnd enormous financial expenditure, affecting the
formarea rezultatului din alte activiti, prin urmare, i formation of earnings from other activities, and
formarea profitului net. Diminuarea efectului negativ al therefore the formation of net profit. Reducing the
pierderii din alte activiti poate fi realizat prin negative effect of the loss from other activities can be
eficientizarea activitii operaionale, manifestat prin achieved through more efficient operational activity,
optimizarea cheltuielilor operaionale i sporirea manifested by optimizing operational costs and
profitului operaional. O astfel de abordare se constat n increasing operating profit. Such an approach is found
cadrul industriei mainilor, n care pierderea din alte in the machinery industry, where the loss of other
activiti, datorit mrimii semnificative a profitului activities, due to the significant size of operating profit,
operaional, nu a afectat formarea profitului net, n timp did not affect formation of net profit. While in the
ce, n cadrul industriei buturilor, observm situaii beverage industry we observe adverse situations (2013,
adverse (2013, 2014), cnd pierderea din alte activiti a 2014), while the loss from other activities registered
nregistrat un nivel superior celui al profitului din higher level than the profit from operating activity.
activitatea operaional. We observe through comparative analysis of
Analiznd comparativ profitabilitatea celor trei the profitability of three industries that the more
industrii, observm c situaia mai favorabil se favourable situation is at machinery, equipment and
nregistreaz n industria mainilor, echipamentelor i devices industry, where the majority profitability
aparatelor, n care majoritatea indicatorilor profitabilitii indicators have positive dynamics, and the loss from
au o dinamic pozitiv, iar pierderea din alte activiti, other activities recorded in the years 2012-2014 did not
nregistrat n anii 2012-2014, nu a afectat formarea affect net profit formation. Unlike the machinery
profitului net. Spre deosebire de industria mainilor, industry, the profitability of beverage and light
profitabilitatea industriei buturilor i a celei uoare a industries have less positive dynamics. In 2012 the loss
evoluat mai puin pozitiv. n anul 2012, pierderea din from operating activities of about 5 million MDL at
activitatea operaional a industriei uoare de circa 5 mln. light industry, accompanied by loss of other activities
lei, nsoit de pierderea din alte activiti n mrime de in the amount of about 8 million MDL, determined the
circa 8 mln.lei, au determinat nregistrarea pierderii nete formation of net loss in the amount of about 29 million
n mrime de circa 29 mln.lei. MDL.
Din figura 1, observm c, n anii 2010-2014, cel From figure 1, during 2010-2014 the highest
mai nalt nivel al veniturilor din vnzri l nregistreaz level of income from sales is recorded at beverage
industria buturilor, fiind urmat de industria uoar. industry, followed by light industry. The reduction of
Reducerea veniturilor din vnzri ale industriei buturilor income from the sale at the beverage industry in 2014
n 2014, dinamica ascendent a veniturilor din celelalte and the increase in revenues from the other two
dou industrii, au determinat diminuarea discrepanei industries determined the reduction of the gap between
dintre vnzrile industriilor analizate. sales of analysed industries.

Venituri din vnzri n industria buturilor / Revenues form sales beverage industry
Venituri din vnzri n industria mainilor / Revenues form sales machinery industry
Venituri din vnzri n industria uoar / Revenues form sales light industry

Figura 1. Evoluia comparativ a veniturilor din vnzri pe anii 2010-2014, lei /


Figure 1. Comparative evolution of incomes from sales for the period 2010-2014, MDL
Sursa: elaborat de autor n baza datelor BNS din Republica Moldova /
Source: elaborated by the author based on NSB from Republic of Moldova

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

n acest sens, dac, n anul 2010, diferena dintre In this sense, if in 2010, the difference
veniturile din vnzri ale industriei buturilor i celei between revenues from sales of beverage and light
uoare constituia peste 2 mlrd.lei, n anul 2014, diferena industry amounted to over 2 billion MDL, in 2014 the
s-a redus pn la 250 mln.lei. Nivelul vnzrilor industriei difference was reduced to 250 million MDL. The level
buturilor prevala asupra vnzrilor industriei mainilor cu beverage industrys sales prevail machinery industrys
circa 3 mlrd. lei, pe cnd, n anul 2014, diferena n vnzri sales about 3 billion. MDL, while in 2014 the
constituie circa 680 mln.lei. difference in sales is about 680 million MDL.
Din datele figurii 2, observm c nivelul From the data of figure 2, we observe that the net
profitului net din industria buturilor este superior profit of beverage industry is higher than at other
celorlalte industrii doar n perioada 2010-2011, iar, n industries only during 2010-2011, and the following
urmtorul an, acesta diminueaz semnificativ de la year it significantly diminishes from 482.8 million
482,8 mln.lei la 2,3 mln.lei. Aceast tendin negativ MDL to 2.3 million MDL. This negative trend is the
constituie rezultatul influenei defavorabile a mai result of unfavourable influence of several factors
multor factori (criz politic, deprecierea monedei (political crisis, currency depreciation, dependence on
naionale, dependena de pieele de desfacere externe), foreign markets), leading to formation of net loss in
care au determinat, n anii 2013-2014, nregistrarea years 2013-2014 in the beverage industry - 92 million.
pierderii nete n cadrul industriei buturilor 92 mln. MDL and, respectively, 170 million MDL. The
lei i, respectiv, de 170 mln.lei. Evoluia profitului net evolution of net profit of light and of the machine
al industriei uoare i cel al mainilor indic o tendin industries shows an irregular trend. If during 2010-
neuniform. Dac, n perioada 2010-2012, profitul net 2012 the net profit of light industry reduced even
al industriei uoare se reduce, nregistrnd chiar valori recorded negative values in 2012(-29 million MDL),
negative, n anul 2012 29 mln.lei, atunci, n cazul then the net profit of machinery industry describes
industriei mainilor, profitul net denot tendine different trends, keeping positive and succeeding in the
diferite, pstrnd valori pozitive i reuind, n anii years 2012- 2013 to record superior levels that at other
2012-2013, s nregistreze un nivel superior celorlalte industries - 76 million MDL and, respectively, 147
industrii 76 mln.lei i, respectiv, 147 mln.lei. million MDL.

Profitul net n industria buturilor / Net profit of beverage industry


Profitul net n industria mainilor / Net profit of machinery industry
Profitul net n industria uoar / Net profit of light industry

Figura 2. Evoluia comparativ a profitului net pe anii 2010-2014, lei/


Figure 2. Comparative evolution of net profit for the period 2010-2014, MDL
Sursa: elaborat de autor n baza datelor BNS din Republica Moldova/
Source: elaborated by the author based on NSB from Republic of Moldova

Aprecierea aspectului calitativ al indicatorilor The appreciation of the qualitative aspect of


profitabilitii ne permite analiza indicatorilor rentabilitii, profitability indicators is allowed by the analysis of
n ansamblu cu indicatorii creterii veniturilor din vnzri i return indicators alongside with growth indicators of
a activelor totale (tabelul 2). Dinamica ascendent a sales revenue and of total assets (table 2). The upward

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

indicatorilor rentabilitii comerciale, observat n cadrul trend of commercial return indicators observed in the
industriei buturilor i celei uoare, n anii 2013 i 2014, beverage industry and the light in the years 2013 and
industriei mainilor n 2011, indic eficientizarea activitii 2014, the machinery industry in 2011, indicates a more
de comercializare a bunurilor industriale i se apreciaz efficient marketing activity of industrial goods and that
pozitiv. we appreciates positively.
Valorile negative ale profitului pn la impozitare Negative values of profit before taxation and
i a profitului net determin nregistrarea nivelelor sub zero of net profit levels determined the negative levels of
ale indicatorilor rentabilitii economice i celei financiare economic and financial return indicators (the beverage
(industria buturilor 2013, 2014; industria uoar - industry 2013, 2014; light industry - 2012), which
2012), ceea ce semnific faptul c ntreprinderile means that industrial enterprises fail to use their total
industriale nu reuesc s utilizeze eficient capitalul su, att and own capitals efficiently.
cel total, ct i cel propriu. Growth indicators reveal general trends in the
Indicatorii creterii relev tendinele generale ale industry, indicating the vector of its modification -
industriei, indicnd vectorul modificrii acesteia spre increase or decrease. If at the beverage industry there
cretere sau diminuare. n cazul industriei buturilor se is an uneven development of these indicators, such as
observ o evoluie neuniform a acestor indicatori, astfel 2014, both sales growth indicator, as well as assets
ca, n anul 2014, att indicatorul creterii vnzrilor, ct i growth recorded negative levels, signifying a
indicatorul creterii activelor s nregistreze nivele restriction of activity in this area. In the period 2010-
negative, semnificnd o restrngere a activitii n acest 2013 we note that the beverage industry growth
domeniu. n perioada 2010-2013, observm c indicatorii indicators showed positive levels. However, a
creterii industriei buturilor au nregistrat nivele pozitive. comparison of great indicators with the rates of return
ns, o comparaie a indicatorilor creterii cu cei ai showed that growth, with the exception of 2011 in
rentabilitii au artat c creterea, cu excepia anului 2011, case of assets growth and 2013 in case of sales
n cazul creterii activelor i anul 2013, n cazul creterii growth, was not effective because it was not
veniturilor, nu a fost una eficient, cci nu a fost nsoit de accompanied by an increase in return of sales or in
o sporire a rentabilitii vnzrilor sau economice. economic return.

Tabelul 2 / Table 2
Evoluia indicatorilor rentabilitii, creterii veniturilor din vnzri i activelor totale
ale industriilor, % / Evolution of return indicators, sales growth and assets growth indicators of
industries, %
Abaterea relativ, % /
Perioada / Period
Relative deviation
Indicatorii / Indicators
2011/ 2012/ 2013/ 2014/
2010 2011 2012 2013 2014
2010 2011 2012 2013
1. Industria buturilor/ beverage industry
Rentabilitatea vnzrilor / Return on
31,34 29,11 28,08 28,11 30,15 -7,12 -3,54 0,11 7,25
Sales
Rentabilitatea costurilor / Return on
45,64 41,06 39,04 39,10 43,16 -10,05 -4,92 0,16 10,38
Costs
Rentabilitatea economic / Return on -
3,71 4,38 0,32 -0,52 -1,33 17,92 -92,78 -264,83
Assets (economic return) 155,33
Rentabilitatea financiar/ Return on -4104,
9,56 10,35 0,05 -1,98 -4,50 8,27 -99,52 126,86
equity (financial return) 06
Creterea veniturilor vnzrilor/ -
21,70 5,08 17,91 4,65 -24,00 -76,58 252,32 -74,04
Sales growth 616,42
Creterea activelor totale/ assets -
2,71 1,29 5,22 4,67 -9,15 -52,39 304,64 -10,54
growth 296,13
2. Industria uoar/ Light industry
Rentabilitatea vnzrilor / Return on
24,01 20,49 17,75 20,51 22,28 -14,68 -13,35 15,54 8,61
Sales
Rentabilitatea costurilor / Return on
31,60 25,77 21,58 25,80 28,66 -18,46 -16,23 19,54 11,08
Costs
Rentabilitatea economic / Return on
6,27 4,57 -0,48 2,72 6,02 -27,03 -110,54 -663,43 121,68
Assets (economic return)
Rentabilitatea financiar/ Return on
14,66 11,45 -2,69 5,32 13,49 -21,86 -123,44 -298,11 153,50
equity (financial return)

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Creterea veniturilor vnzrilor/


25,40 32,39 4,98 14,27 19,76 27,51 -84,61 186,35 38,46
Sales growth
Creterea activelor totale/ assets
10,10 12,82 4,65 12,17 1,63 26,84 -63,70 161,61 -86,59
growth
3. Industria mainilor, echipamentelor i aparatelor/ Machinery, equipment and device industry
Rentabilitatea vnzrilor / Return on
26,58 27,29 25,25 24,18 18,70 2,67 -7,46 -4,25 -22,64
Sales
Rentabilitatea costurilor / Return on
36,20 37,53 33,78 31,89 23,01 3,67 -9,99 -5,61 -27,85
Costs
Rentabilitatea economic / Return on
5,29 9,49 4,40 4,91 3,04 79,46 -53,68 11,71 -38,09
Assets (economic return)
Rentabilitatea financiar/ Return on
9,45 16,03 5,89 10,46 6,11 69,68 -63,28 77,67 -41,60
equity (financial return)
Creterea veniturilor vnzrilor/
25,28 32,47 21,51 47,02 18,73 28,44 -33,76 118,60 -60,16
Sales growth
Creterea activelor totale/ assets +1313,
14,14 25,95 -4,78 57,98 0,65 83,53 -118,41 -98,87
growth 56
Sursa: elaborat de autor n baza datelor BNS din Republica Moldova / Source: elaborated by the
author based on NSB from Republic of Moldova

n cazul industriei uoare, observm c indicatorii In light industry, we observe that the indicators of
creterii nregistreaz valori pozitive, ns, aceasta nu se growth recorded positive values, but this is not appreciated
apreciaz pozitiv, cu excepia anului 2013, cci creterea positively, with the exception of 2013, because the growth
vnzrilor sau a activelor nu a fost nsoit de creterea of sales and of assets was not accompanied by increase of
indicatorilor rentabilitii comerciale sau economice, ceea ce commercial return and economic return indicators, which
relev c industria uoar nu reuete s realizeze eficient reveals that light industry does not succeed to implement an
strategia de cretere. effective growth strategy.
O situaie mai favorabil se observ n cadrul A more favourable situation is observed in the
industriei mainilor, echipamentelor i aparatelor. Pe lng machinery, equipment and devices industry. Besides
aceea c att vnzrile, ct i activele au avut o tendin de that both sales as well as assets growth indicators
sporire, n anii 2011 i 2013, aceast sporire se apreciaz tended to increase in the years 2011 and 2013, this
drept una eficient, cci creterea veniturilor din vnzri este increase is estimated to be one effective as sales
condus de sporirea rentabilitii comerciale, iar creterea growth is accompanied by commercial return
activelor este nsoit de creterea rentabilitii economice. increasing and assets growth is followed by economic
ns, aceeai tendin nu se pstreaz n urmtorii ani, return increase. But the trend is not kept in the
activele i vnzrile industriei mainilor continu s creasc, following years, assets and sales of machinery industry
n contextul diminurii rentabilitii, reflectnd incapacitatea continue to grow in context of decreasing return rates,
industriei s realizeze strategia sa de cretere n condiii de reflecting disability of the industry to realize its growth
eficien. strategy in terms of efficiency.
Din figura 3, observm c rentabilitatea vnzrilor In figure 3 we observe that return on sales
descrie o evoluie neuniform n cadrul industriilor analizate. describes the uneven developments in the analysed
Industria buturilor i pstreaz nivelul superior al industries. Beverage industry keeps higher level of
rentabilitii vnzrilor fa de celelalte industrii analizate, return on sales than the other analysed industries,
fiind precedat de industria mainilor, care i cedeaz locul, followed by the machinery industry, which changes its
n 2014, industriei uoare, aceasta manifestnd o eficien position in 2014 with the light industry that shows a
mai mare a activitii comerciale cu 3,58 p.p. dect industria higher efficiency of commercial activity with 3.58 p.p.
mainilor sau cu 9,87 p.p. mai puin dect industria than the machinery industry or 9.87 p.p. less than the
buturilor. beverage industry.
Analiza comparativ a evoluiei indicatorilor Comparative analysis of development of
rentabilitii economice i a celei financiare (figura 4) economic and financial return indicators (figure 4)
dezvluie c cele mai nalte nivele nregistreaz industria reveals that the highest levels is recorded at light
uoar (2010, 2014) i industria mainilor (2011-2012). Iar industry (2010, 2014) and at machinery industry (2011-
industria buturilor, care manifest o eficien sporit a 2012). The beverage industry, which shows a high
activitii comerciale, nregistreaz valori inferioare, uneori, level of efficiency commercial activity, recorded
i negative (2013, 2014), evideniind o gestiune defectuoas lowest and sometimes negative (2013, 2014) levels of
a capitalului industrial. economic and financial rates of return, pointing out a
mismanagement of industrial capital.

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Rentabilitatea vnzrilor industriei buturilor / Return on sales beverage industry


Rentabilitatea vnzrilor industriei mainilor / Return on sales machinery industry
Rentabilitatea vnzrilor industriei uoare / Return on sales light industry

Figura 3. Evoluia comparativ a rentabilitii vnzrilor pe anii 2010-2014, % /


Figure 3. Comparative evolution of return on sales for the period 2010-2014, %
Sursa: elaborat de autor n baza datelor BNS din Republica Moldova /
Source: elaborated by the author based on NSB from Republic of Moldova

Un aspect important al aprecierii indicatorilor An important aspect of the assessment of growth


creterii const n compararea ritmului creterii indicators is the comparison of revenue growths
veniturilor cu cel al creterii activelor totale. Astfel, rhythm to the trend of total assets growth. Thus the
prevalarea creterii veniturilor asupra creterii prevalence of sales growth on assets growth is
activelor se apreciaz pozitiv, deoarece contribuie la assessed positively as it contributes to acceleration of
accelerarea rotaiei capitalului, adic la creterea capital turnover, which determines the increase of
performanei financiare. financial performance.

Rentabilitatea economic a industriei buturilor / Return on assets beverage industry


Rentabilitatea economic a industriei uoare / Return on assets light industry
Rentabilitatea financiar a industriei mainilor / Return on assets machinery industry
Rentabilitatea financiar a industriei buturilor / Return on equity beverage industry

Figura 4. Evoluia comparativ a rentabilitii economice i rentabilitii financiare pe anii 2010-2014, % /


Figure 4. Comparative evolution of return on assets and return on equity for the period 2010-2014, %
Sursa: elaborat de autor n baza datelor BNS din Republica Moldova /
Source: elaborated by the author based on NSB from Republic of Moldova

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Veniturile din vnzri ale industriei buturilor au Revenues from sales of beverage industry
sporit cu un ritm superior celui al activelor n perioada 2010- increased by a higher rate than that of the assets over
2013, contribuind la accelerarea rotaiei capitalului, ceea ce the period 2010-2013, helping to accelerate the rotation
se apreciaz pozitiv, ns, n 2014, veniturile au sczut cu of capital, which is considered positive, but 2014
24% prevalnd asupra ritmului de reducere a activelor (9%), revenues decreased by 24% prevailed rate reduction of
determinnd o ncetinire a rotaiei capitalului, ceea ce se assets (9%), detecting a slowing of the rotation of
apreciaz negativ. n cazul industriei mainilor, veniturile au capital, which is considered negative. In case of the
crescut mai intens dect activele, cu excepia anului 2013, machinery industry, revenue grew more intense than
determinnd eliberri de resurse. Industria uoar manifest assets, with the exception of 2013, determining the
o tendin ferm de prevalare a ritmului creterii veniturilor release of resources. Light industry reveals a prevailing
asupra ritmului creterii activelor, fapt pe care l apreciem ca trend of sales growth rate over growth rate of assets,
pozitiv. which we consider positive.

Concluzii Conclusions
Evaluarea comparativ a performanei financiare a Comparative evaluation of the financial
industriilor buturilor, uoar i a mainilor, prin prisma performance of the beverage, light and machinery
dimensiunilor de profitabilitate, rentabilitate i cretere, a industries through the profitability, return and growth
dezvluit o situaie mai favorabil n cadrul industriei dimensions revealed a more favourable situation in the
mainilor, care manifest tendine ascendente att din punct machinery industry, which shows upward trends both
de vedere cantitativ, ct i calitativ. Industria buturilor se in terms of quantity and quality. The beverage industry
distinge printr-un nivel superior al veniturilor i rentabilitii is characterized by a higher level of income and return
comerciale, ns diminuarea eficienei activitii operaionale on sales, but low level of the efficiency of operational
i altor activiti amenin profitabilitatea industriei and other activities threatens the profitability of this
respective, aceasta observndu-se, n ultimii ani, prin industry, that it is noticed in recent years by reducing
diminuarea nivelului vnzrilor i nregistrarea pierderii the levels of sales and recording net loss. Light
nete. Industria uoar manifest tendine neuniforme n industry manifested the uneven profitability dynamic,
dinamica indicatorilor profitabilitii, fluctuaiile rezultatului fluctuations in operating result causes the formation of
operaional cauzeaz formarea pierderii nete ntr-un an net loss in one year (2012), but in the next period it is
(2012), ca, n urmtoarele perioade, s acopere pierderile din able to cover losses from other activities and to
ali ani i s determine un nivel superior al profitului net fa determine the superior level of net profit compared to
de alte industrii. other industries.

Bibliografie/Bibliography:
1. Baza de date a Biroului Naional de Statistic al RM; online: http://www.statistica.md/
2. HARRINGTON, H. J., Management total n firma secolului 21. Editura Teora, Bucureti, 2000.
3. MURPHY, G. B., TRAILER, J. W., & Hill, R. C., MEARUSING performance in entrepreneurship
research. Journal of Business Research, 36, 1996, p.15-23.
4. ROBU V., SANDU R., Problematica analizei performanelor o abordare critic n contextul teoriilor
informaiei i guvernanei corporative, Revista Economie Teoretic i Aplicat nr.8, p. 15-28, 2006.
5. TULVINSCHI M., Situaiile financiare anuale principal furnizor de informaii economice i financiare.
The International Conference European Integration New Challenges for Romanias Economy, Analele
Universitii din Oradea, Seciunea tiine Economice, ISSN 1582-5450, pp. 495 499, 4 pg., 2006.
6. ZHU J., Quantitative Models for Performance Evaluation and Benchmarking, Data Envelopment Analysis
with Spreadsheets Second Edition, Springer Science+Business Media, ISBN-13: 978-0-387-85981-1, 2009,
267 p.

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APLICAREA TAXELOR PENTRU APPLICATION OF TAXES FOR


UTILIZAREA RESURSELOR USE OF BIOLOGICAL
BIOLOGICE N REPUBLICA RESOURCES IN MOLDOVA AND
MOLDOVA I RECOMANDRI RECOMMENDATIONS FOR ITS
DE REFORMARE A ACESTORA REFORMING
Conf. univ.dr., Petru BACAL, ASEM PhD Petru BACAL, ASEM
n prezenta lucrare, este efectuat o analiz The paper gives a complex analysis of the
complex a metodologiei taxelor pentru utilizarea methodology of taxes for use of biological resources in the
resurselor biologice din Republica Moldova. Sunt Republic of Moldova. There have been identified the main
identificate problemele principale ale implementrii problems of implementation of those taxes and made
taxelor respective i propuse recomandri concrete de recommendations for its optimization. The area of
reformare a acestora. Aria de aplicare centralizat a taxei centralized application of fees for use of biological
pentru utilizarea resurselor biologice este foarte restrns, resources is very limited, being focused on harvested
fiind axat pe lemnul recoltat din fondul silvic de stat. timber from state forest fund. The tax revenues for wood
ncasrile taxelor pentru lemn sunt foarte mici pentru a are very small to support the conservation and restoration
suporta costurile necesare de conservare i restabilire a costs of forest resources. The main recommendations
resurselor forestiere. Principalele recomandri elaborate made by the author for reforming of taxes for use of
de autor pentru reformarea taxelor pentru resursele biological resources are focused on extension of taxation
biologice se axeaz pe extinderea ariei de taxare i pe area and on increasing the quantum of payment for
majorarea cuantumului de plat pentru recoltarea masei harvested timber.
lemnoase. Key words: taxes, biological resources, wood,
Cuvinte-cheie: taxe, resurse biologice, lemn, reforming.
reformare. JEL: Q15, Q57
JEL: Q15, Q57
Introduction
Introducere. Per ansamblu, Republica Moldova se Overall, the Republic of Moldova is characterized
caracterizeaz printr-un deficit acut de terenuri ecologic by an acute shortage of ecological stabilizing land,
stabilizatoare, n special, a ariilor forestiere protejate, dar i especially of forest-protected areas, but also by a high
printr-o pondere foarte mare (55%) a terenurilor arabile [2, share (55%) of arable land [2, p. 60, 88], which
p. 60, 88], ceea ce condiioneaz un presing sporit asupra conditioned a high pressing on eco-productive functions
funciilor ecoproductive i asupra biodiversitii teritoriului and biodiversity of this territory. Despite of existing of
respectiv. n pofida cadrului legal existent de creare a legal framework for the creation of national ecological
reelei ecologice naionale, majoritatea componentelor network, most of their components have a formal
acestora au un caracter formal, iar resursele financiare character, and the allocated financial resources are very
alocate sunt foarte modeste i utilizate netransparent i modest and used non-transparent and inefficient.
ineficient. In order to improve the situation in this area, in
Pentru redresarea situaiei n acest domeniu, n anii the 2000s have started a number of programs and
2000, au fost demarate un ir de programe i strategii, strategies, among which Program for restoration of
printre care menionm: Programul privind restaurarea degraded lands, Strategy of sustainable development of
terenurilor degradate, Strategia de dezvoltare durabil a forest sector [6], National Strategy and Action Plan for
fondului forestier [6], Strategia i Planul de aciuni privind Biodiversity Conservation [10]. According to these
conservarea diversitii biologice [10]. Conform acestor strategic documents, in order to ensure adequate
documente strategice, pentru asigurarea adecvat a productive and ecological functions of forest, in the
funciilor productive i ecologice ale pdurii n condiiile physical-geographical and ecological conditions of the
fizico-geografice i ecologice ale Republicii, suprafaa Republic, forest areas shall exceed 15% (500,000 ha)
terenurilor mpdurite trebuie s depeac 15% (500 mii of national territory which would mean an increase of
ha) din teritoriul naional, ceea ce ar nsemna majorarea cu over 100 thousand hectares of existing areas.
peste 100 mii ha a suprafeelor actuale. Because of multiple reductions of budget
Ca urmare a reducerilor multiple a alocaiilor allocations for central forestry authority, in the last
bugetare pentru autoritatea silvic central, n ultimii ani years (2010-2015), there was a significant decrease of
(2010-2015), se constat o diminuare semnificativ a volume of new-forested surfaces and of works volume
suprafeelor noi mpdurite i a volumului lucrrilor de for ecological restoration of forests [3, p. 69-73; 11].
reconstrucie ecologic a pdurilor [3, p. 69-73; 11], dar i At the same time, it has found a significant increase of
o majorare semnificativ a lucrrilor de recoltare a masei timber harvesting works for accumulation of necessary

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lemnoase pentru a suplini mijloacele financiare necesare financial means for the management of the state forest
gestionrii fondului forestier de stat. Aceast situaie fund. This alarming situation seriously affects eco-
alarmant afecteaz grav funciile ecoproductive i productive and sanitary-hygienic functions of forests,
sanitaro-igienice ale pdurilor, diversitatea biologic a their biological diversity. However, adequate execution
acestora. Totodat, executarea adecvat a lucrrilor de of conservation and ecological restoration works and
conservare i reconstrucie ecologic, precum i a altor other forestry works should not be focused only on the
lucrri silvice nu trebuie axat doar pe alocaiile bugetare. budgetary allocations. According to EU directives,
Conform Directivelor UE, managementul resurselor management of natural resources must be ensured
naturale trebuie asigurat prin mecanismul de compensare a through a compensation mechanism of use costs, in
costurilor de folosin, n care taxele i tarifele pentru which the taxes and tariffs for use of natural resources
utilizarea resurselor naturale ocup un rol central. plays a central role.
1. Legal framework of the implementation of
1.Cadrul juridic al implementrii taxelor taxes for use of biological resources
pentru utilizarea resurselor biologice In the Republic of Moldova, for the exploitation
n Republica Moldova, pentru valorificarea of biological resources are applied two main types of
resurselor biologice, sunt aplicate dou tipuri principale de taxes: 1) tax for harvesting of wood (on timber
taxe: 1) pentru recoltarea masei lemnoase (lemnul eliberat standing); 2) payments for the right to collect and
pe picior); 2) pentru dreptul de colectare i dobndire a acquiring of plant and animal species. Payments for the
speciilor de plante i animale. Plile pentru dreptul de right to collect and acquiring of plant and animal
colectare i dobndire a speciilor de plante i animale sunt species are paid in the form of: a) forestry tickets, for
achitate sub form de: a) bilete silvice, n scopul colectrii, the purpose of collecting, within the permitted limits,
n limitele permise, a plantelor medicinale, fructelor, of medicinal plants, fruit, berries and mushrooms[1, p.
pomuoarelor i ciupercilor [1, p. 262]; b) permise de 262]; b) permits for collecting of plants in cognitive or
colectare a plantelor n scopuri cognitive sau de cercetare scientific purposes; c) hunting and fishing licenses,
tiinific; c) licene de vntoare i pescuit, acordate granted, against payment, by hunting associations and
contra plat de asociaiile de vntori i de Serviciul Fisheries Service; d) fishing permits granted by
Piscicol; d) permise de pescuit, acordate de gestionarii sau managers or operators of water basins; e) permits for
operatorii bazinelor acvatice; e) permise pentru intrarea n entry into arranged recreational zones; f) tickets for
zonele recreaionale special amenajate; f) bilete de vizitare visiting the protected areas.
a ariilor protejate. According to Chapter 8 of Title VIII of the Tax
Conform capitolului 8 al Titlului VIII al Codului Code [4], the subjects of the tax for timber harvesting
Fiscal [4], subieci ai taxelor pentru lemnul eliberat pe are the forestry beneficiaries, legal entities and
picior sunt beneficiarii forestieri, n calitate de persoane individuals, regardless of the type of property, who do
juridice i fizice, indiferent de tipul de proprietate i forma not practice entrepreneurial activities. The application
juridic de organizare i beneficiarii forestieri persoane area of this tax include the timber harvesting from
fizice rezidente care nu practic activitate de ntreprinztor. forest fund (state forest fund, communal and private
Aria de aplicare a taxei respective cuprinde lemnul extras forests, green spaces) and outside of it (forest
din pdurile din fondul forestier (fondul silvic de stat, shelterbelts on agricultural land and plantations of trees
pdurile comunale i private, spaiile verzi) i din cele din and shrubs situated in along the ways of
afara fondului forestier (perdelele forestiere de pe communication and water fund lands). Forest
terenurile agricole i plantaiile de arbori i arbuti situate perimeters and harvesting quotas are established on
de-a lungul cilor de comunicaie i pe terenurile fondului function by the exploitation regime, the Action Plan for
acvatic). Perimetrele silvice i cotele de recoltare sunt Forest Enterprises and on the limits of timber
stabilite n funcie de regimul de exploatare, planul de harvesting approved by local environmental
activitate a gospodriilor silvice i limitele recoltrii masei authorities. Forestry beneficiaries who do not practice
lemnoase aprobate de ctre autoritile ecologice entrepreneurial activities, paid tax until obtain
teritoriale. Beneficiarii forestieri care nu practic activitate necessary authorization issued by the respective forest
de ntreprinztor achit taxa pn la obinerea autorizaiei enterprise.
necesare, eliberate de gospodria silvic n cauz. On the states forest land, trees are selected for
Pe terenurile fondului silvic de stat, arborii sunt harvesting by forest engineers. For the areas with
selectai pentru recoltare de ctre inginerii silvici. Pentru ecological and scientific value, it is necessary Advise of
sectoarele cu valoare ecologic i tiinific deosebit, este the environmental authorities and opinion of the
necesar Avizul autoritilor ecologice i al Academiei de Academy of Sciences [5]. For harvesting of the wood
tiine [5]. Pentru recoltarea masei lemnoase din pdurile mass from communal forests, green spaces or other
comunale, spaiilor verzi sau altor deintori, este nevoie owners, it is necessary agreement of specialists in the
de acordul specialitilor n domeniul florei i faunei din flora and fauna of Environmental Agencies and
cadrul Ageniilor i Inspeciilor Ecologice teritoriale i de Inspections and of forest workers, to coordinate with
lucrtori silvici, care s coordoneze cu aceste lucrri. these works.

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2. Metodologia de calcul i aplicare a taxei 2. The calculation and application


pentru lemnul eliberat pe picior methodology of the tax for timber harvesting
Conform Anexei 3 a Titlului VIII al Codului Fiscal, According to Annex 3 of Title VIII of the Fiscal
cotele taxei pentru recoltarea masei lemnoase se stabilesc n Code, the tax rate for timber harvesting is determined
funcie de specia forestier, de categoria materialului lemnos depending on the forest species, on category of wood
i destinaia lemnului eliberat pe picior (tabelul 1). n cazul material and on destination of standing timber (table 1).
lemnului de lucru, mrimea taxei variaz i n funcie de In the case of wood for work, the amount of the tax
dimensiunea arborilor recoltai. varies depending on the size of harvested trees.

Tabelul 1/ Table 1
Cotele taxelor pentru lemnul eliberat pe picior / The tax rates for harvesting timber

Taxa pentru 1m3, n lei/ The tax for 1m3, in MDL


Lemn de lucru (fr scoar)/Wood for work Lemn de foc
Specia forestier permis pentru
(without bark) (cu scoar)/
Nr. recoltarea masei lemnoase/ The
Firewood
crt. forest tree species allowed for Mare/big Mijlociu/middle Mic/small
(with bark)
timber harvesting
1998- 2004- 1998- 2004- 1998- 2004- 1998- 2004-
2003 present 2003 present 2003 present 2003 present
1. Pin/pine 7,80 16 5,58 11 3,06 6 0,90 2
2. Molid/spruce 7,20 14 5,04 10 2,64 5 0,84 2
Stejar, frasin, paltin (arar), fag/
3. 13,80 28 10,20 20 5,22 10 1,50 3
Oak, ash, sycamore, beech
4. Salcm/acacia 12,60 25 9,30 19 4,56 9 1,50 3
Cais, cire, dud, mr, pr/apricot,
5. 21,60 43 15,00 30 7,80 16 1,50 3
cherry,mulberry, apple, pear
Mesteacn, ulm, tei, carpen, gldi/
6. 7,80 16 5,58 11 3,18 6 1,26 2
Birch, elm, linden, hornbeam, glad
Plop tremurtor, plop, salcie/ apen,
7. 5,16 10 3,36 7 2,16 4 0,84 2
poplar, willow
8. Nuc/walhut 25,80 52 18,60 37 13,20 26 0,84 2
9. Salcie (lozie)/willow (osier) - - - - 0,84 2 - -
Diverse tipuri de arbori tari/
10. - 22 - 18 - 8 - 2
Various types of hard trees
Diverse tipuri de arbori moi/
11. - 9 - 6 - 3 - 2
Various types of soft shafts
Diverse tipuri de arbori coniferi/
12. - 12 - 9 - 4 - 2
Various types of conifers
Sursa: elaborat de autor dup anexa respectiv a Legii Bugetului de Stat pentru anii 1998-2005 i Anexa nr. 3
a Titlului VIII din Codul Fiscal al Republicii Moldova / Source: elaborated by author after respective Annex of State
Budget Law for 1998-2005 years and Annex no. 3 of Title VIII of the Fiscal Code of the Republic of Moldova.

Cotele cele mai mari sunt stabilite pentru The maximum tax rates are established for
speciile de valoare industrial, alimentar, comercial species with the highest industrial, food, commercial
i ecologic maxim. Astfel, cea mai mare tax este and ecological value. Thus, the highest fee is applied to
aplicat pentru lemnul de nuc (52 lei/m3), cais, cire, walnut (52 MDL/m3, apricot, cherry, pear, apple and
pr, mr i dud (43 lei/m3). Cotele minime sunt mulberry (43 MDL/m3). Minimum fee is established
stabilite pentru speciile moi (conifere, plopi, salcie). for the soft species (conifers, poplar, willow). For
Pentru lemnul de foc din coroan, cuantumul taxei firewood from crown, the amount of tax is 40%, and
constituie 40%, iar pentru nuiele, crci, ramuri, cioturi for switch, branches, stubs and roots grubbed, intended
i rdcini defriate, destinate folosirii n calitate de for use as fuel (for fire) 20% of the fee set for
combustibil 20% din taxa stabilit pentru lemnul de respectively firewood species.
foc din speciile respective. The main gaps of the current methodology:
Lacunele principale ale metodologiei existente: a. The current methodology of taxation for use
a. Metodologia actual de taxare a utilizrii of biological resources stipulated in the Fiscal Code is
resurselor biologice stipulat n Codul Fiscal se based exclusively on the economic value of directly
bazeaz exclusiv pe valoarea economic direct a and delivered timber harvested [3, p. 42], and it is
masei lemnoase recoltate i livrate [3, p. 42], fiind reported only to market value of extracted forest

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raportat doar la valoarea de pia a speciei forestiere species and to operational expenditure of forestry
extrase i la cheltuielile operaionale ale enterprises, which are necessary for the execution of
ntreprinderilor silvice necesare pentru executarea harvesting and transporting works of wood mass. It
lucrrilor de recoltare i transportare a masei does not account for the complex value of forest
lemnoase. Aceasta nu ine cont de valoarea complex surfaces and species, as well as and public expenditure
a suprafeelor i speciilor forestiere, precum i de necessary for the conservation, restoration and
cheltuielile publice necesare conservrii, restabilirii i protection of forest fund.
proteciei fondului forestier. b. The tax rates for harvesting timber are not
b. Cotele taxei pentru recoltarea masei lemnoase adjusted to the insurance degree with forests, green
nu sunt raportate la gradul de asigurare cu pduri, spaii spaces and with other types of forest vegetation
verzi i alte tipuri de vegetaie forestier (perdele de (protection belts of rivers, agricultural fields and of
protecie a rurilor, cmpurilor agricole i arterelor de transportation arteries) and to their environmental
transport) i la starea ecologic a acestora, la raportul dintre status, to ratio between the volume of emissions and
volumul emisiilor i gradul de mpdurire, la calitatea afforestation degree, to air quality and sanitary-
aerului i situaia sanitaro-igienic a localitilor. hygienic situation of localities;
c. Metodologia de calcul a taxei pentru masa c. The calculation methodology of the tax for
lemnoas recoltat, stipulat n capitolul 8 al Titlului VIII the harvested timber, stipulated in the chapter 8 of Title
al Codului Fiscal, nu este ajustat la anexele Codului Silvic VIII of the Fiscal Code, is not adjusted to the annexes
[5], care stipuleaz includerea n formula de calcul al of the Forest Code, which stipulates the inclusion in the
prejudiciului ecologic rezultat din extragerea arborilor din calculation formula the environmental damages
mediul natural i cheltuielile pe termen lung de restabilire a resulting from the extraction of trees from the natural
suprafeelor forestiere respective. environment and long-term costs of restoring of these
d. Cotele taxei pentru lemnul eliberat pe picior forest areas [5];
nu sunt ajustate la preurile reale de livrare a masei d. The tax rates for harvesting timber are not
lemnoase, ceea ce condiioneaz creterea lent a adjusted to the actual prices for wood delivery, what
ncasrilor taxelor respective. makes a slow increase in fees receipts.
3. Dinamica ncasrilor taxelor pentru 3. The dynamics of tax revenues for timber
lemnul eliberat pe picior harvesting
n ultimii ani, de la toate ntreprinderile silvice, In recent years, from all forest companies, for
pentru recoltarea masei lemnoase s-au acumulat doar timber harvest contingent was accumulated only about
cte cca 400 mii lei (figura 1). Suma ncasrilor este 400 thousand MDL (figure 1). The amount of revenues
condiionat de cererea i volumul de mas lemnoas is dependent on the demand and the volume of timber
recoltat, volumul lemnului recoltat supus taxrii, harvested mass, volume of timber harvesting subject to
precum i de situaia economic general. n pofida taxation, and on the general economic situation.
pauperizrii rapide a populaiei din anii 90, Despite the rapid pauperization of the population in 90
depopularea masiv a spaiului rural a condiionat years, massive depopulation of rural areas has
diminuarea cererii la materialul lemnos, n special conditioned the reduction of demand for wood,
pentru foc. n plus, criza economic din anii 2008- especially for firewood. In addition, the 2008-2010
2010 s-a rsfrnt negativ i asupra sectorului forestier economic crises had a negative impact on the forestry
i capacitii de plat a consumatorilor respectivi, ceea sector and on the ability to pay of these consumers,
ce a condiionat ncasrile minime din anii respectivi. which conditioned minimum revenues of those years.

Figura 1. Dinamica ncasrilor taxelor pentru lemnul eliberat pe picior, n milioane MDL /
Figure 1. Dynamics of tax revenues for timber harvesting, in millions MDL
Surse: Figura 1 i tabelul 2 sunt elaborate de autor dup datele din Rapoartele anuale ale Inspectoratului
Fiscal Principal de Stat privind ncasrile taxelor pentru utilizarea resursele naturale./ Sources: Figure 1 and
Table 2 are prepared by the author according to the data from Annual Reports of the Fiscal Inspectorate on
taxes revenues from use of natural resources.

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Sumele maxime au fost ncasate n raioanele The maximum amounts were received in most
mai mpdurite sau unde se afl sediul gospodriilor afforested districts or where are situated the headquarter
silvice, precum Hnceti, Cahul, Ocnia, Rcani, of forest companies, as well in Hancesti, Cahul, Ocnia
oldneti, Clrai i Streni (tabelul 1). Unele Rcani, Soldanesti, Calarasi and Straseni (table 1). Some
gospodrii silvice, care cuprind cteva raioane, au forest management, which include several districts, are
acumulat i transferat pn la 10 mii lei fiecare, iar accumulated and transferred each until 10 thousand MDL,
altele nu au acumulat niciun leu (Drochia, while others (Drochia, Basarabeasca, Dubsari, Taraclia)
Basarabeasca, Dubsari, Taraclia). n plus, frecvent, have not accumulated those taxes. In addition, some
unele raioane nu au oferit informaia necesar privind districts frequently have not provided the necessary
ncasrile silvice [8, 9], iar lipsa informaiei a fost information regarding forest revenues [8, 9], and lack of
nregistrat ca lips a ncasrilor respective, ceea ce nu information was recorded as the lack of those revenues,
corespunde realitii. which does not reflect the reality.

Tabelul 2/ Table 2
Dinamica teritorial a ncasrilor taxelor pentru lemnul eliberat pe picior, n mii lei /
The spatial dynamics of tax revenues for timber harvesting, in thousand MDL
Anii/Years
UAT/ATU
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
1 2 3 4 5 6 7 8 9 10 11 12 13 14
1. Briceni 0 0* 0* 17,7 22,9 19,3 15,5 20,9 19,9 28,3 14,3 17
2. Ocnia 0 0* 0* 17,7 32,1 25,7 22,3 17,8 22,4 17,1 19,5 19
3. Edine 27,7 54,7 25,7 13,9 10,4 11,6 11,9 10,4 11,3 4,6 3,4 8,1
4. Dondueni 0 0* 0,4* 2,3 11,5 7,9 13,9 8,0 15,9 20,6 11 10,1
5. Drochia 0 0* 0,4* 0* 0* 0 0 0 0 0 0 0
6. Soroca 29,2 0 44,1 0 0* 0 0 0 11,5 6,5 6,7 12,9
7. Floreti 2,1 0,1 45 5,6 0* -5,6 0 0 6,0 8,8 16,5 17,5
8. Rcani 0 43 16,5 24,9 27,5 16,9 18,8 3,8 17,1 13,8 8,3 11,1
9. Glodeni 19,5 0 10 25,3 12,9 12,7 13,2 4,1 14,5 27,7 9,2 14,8
10. Fleti 0 12,3 9,5 15,8 6 2,6 3,7 1,5 4,4 4,6 1,5 2,7
11. Bli 5,4 5,3 0 0 0 0 0 0,7 0,7 3,8 11,1
12. Sngerei 0 0* 0* 0* 0* 0 0 12,9 19,3 6,9 0,6 0
Regiunea
de Nord /
84 115 151 123 123 91 99 80 143 139 95 124
Northern
Region
13. oldneti 46,4 0,7 44,4 43,7 24,5 0 0 0 5,3 32,6 26,1 46,7
14. Rezina 0 0 7 3 0* 0 0 0 7,1 10,9 11,9 18,8
15. Teleneti 4,7 6,6 7,4 6 6,2 4,9 11,3 3 3,7 8,2 5,6 7,3
16. Orhei 0 22 0 44 7,4 21,6 61,4 31,9 25,6 43 37 26,9
17. Criuleni 0 0,7 0,7 2,4 2,1 0,1 0,9 0,7 0,8 0 0,5 2,9
18. Dubsari 0 0* 0* 0* 0* 0 0 0 0 0 0 0
19. Anenii Noi 0 23,6 56,1 27,1 15,9 10,6 11,1 7,4 11,3 8,6 14,4 8,2
20. Ialoveni 12,6 16,5 10 9,3 10,1 9,3 14,5 9,8 8,8 8,2 23,5 6,1
21. Streni 16,1 21 28,8 16,5 23,6 2,4 2,7 1,6 14,9 3,0 4,7 6,4
22. Clrasi 6,3 13,6 0 16,9 24,6 21,3 20,3 25 45,1 34,9 50 57
23. Ungheni 29,2 17,1 4,8 7,1 6,2 7,3 4,3 2,8 2,9 3,9 10 15,7
24. Nisporeni 30,6 35,5 7,8 17,3 9,4 11,7 7 0,7 1,5 12,2 6,8 7,4
25. Hnceti 30,6 25,1 35,8 33 42,6 25,1 26,7 14,9 45,2 31,9 42,1 48,8
Raioanele
Centrale /
177 182 203 226 173 114 160 98 172 197 233 252
Central
districts

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1 2 3 4 5 6 7 8 9 10 11 12 13 14
26. Chiinu 25,5 4,8 2,6 2,2 2,9 1,3 0,5 0,3 0,8 4,4 3,7 4,5
Regiunea
de Centru /
202 187 205 229 176 116 161 98 173 202 236 257
Central
Region
27. Cueni 33,5 0 6,8 11,6 14,4 12,6 16,3 15,7 10 7,9 8,0 7,2
28. tefan-Vod 0 4,3 7,8 5,4 10,5 7,4 4,6 9,2 4,0 6,7 8,5 1,9
29. Cimilia 0 1,6 5,6 5,5 7,9 4,7 3 1,0 2,5 2,1 1,0 4,1
30. 0 0* 0* 0* 0* 0 0 0 0 0 0 0
Basarabeasca
31. Leova 24,6 24 0* 0* 0* 0 0 0 6,8 0 0 5,9
32. Cantemir 0 0,8 0* 4,6 0* 0 0,4 0 0 0 0 0,8
33. Cahul 55,9 105 28,4 24,3 32,3 10,7 21,5 28,9 27,2 11,4 25,2 32,2
34. Taraclia 0 0* 0* 0* 0* 0 0 0 2,4 1,0 0 2,4
UTA
35. 0 0 0 0,1 0 31,7 0 0 0 0 0 0
Gguzia
Regiunea
de Sud /
114 136 49 52 65 67 46 55 53 29 43 55
Southern
Region
Total 400 438 405 403 364 274 306 233 369 370 374 436

4. Problemele aplicrii i administrrii taxelor 4. The problems of application and


pentru utilizarea resurselor biologice administration of tax for timber harvesting
Aria de aplicare a Codului Fiscal actual, n The scope of the current Tax Code in the field
domeniul resurselor biologice i biodiversitii, este of biological resources and biodiversity is very
foarte restrns i include doar masa lemnoas recoltat restricted and include only timber harvested [4],
[4], excluznd produse i servicii deosebit de valoroase i excluding the very valuable and important products and
importante, precum produsele vegetale accesorii (fructele services, as well as accessories vegetable products
i pomuoarele, ciupercile, plantele medicinale), (fruits and berries, mushrooms, medicinal plants),
produsele cinegetice i piscicole, serviciile turistice i hunting and fishing products, touristic and recreational
recreaionale, serviciile de reglementare i asisten services, regulatory and support services offered,
oferite, n special, de ecosistemele forestiere. especially by forest ecosystems.
Taxa pentru lemnul eliberat pe picior nu se aplic The tax for timber harvesting does not apply if it
n cazul n care acesta a fost recoltat de ctre was harvested by forestry companies and local
ntreprinderile silvice i APL-uri n procesul executrii authorities in the process of execution of the
lucrrilor de reconstrucie ecologic, conform environmental restoration, according on the Forest
Amenajamentului Silvic, planurilor de cercetare, Arrangement, research, design and management plans
proiectare i gospodrire a ntreprinderilor silvice, of forestry enterprises, as well as on the provisions of
precum i dispoziiilor autoritilor ecologice. De environmental authorities. Also, this tax is not applied
asemenea, taxa respectiv nu se aplic n cazul lichidrii in the case of the liquidation of the effects of natural
efectelor calamitilor naturale, precum i a altor lucrri disasters and for other forestry works related to the care
silvice legate de ngrijirea pdurilor. of forests.
Excluderea taxelor pentru recoltarea masei Excluding of fees for the timber harvested by
lemnoase pentru ntreprinderile silvice i transparena forestry enterprises and very low transparency of these
foarte redus a acestor lucrri au, ca rezultat, sume foarte works, along with other shortcomings in the forest
modeste de ncasri ale taxelor respective. Scutirea management, as a result, very modest sum of these
ntreprinderilor silvice de taxele pentru recoltarea revenues. The exemption of forestry companies by the
lemnului, n cazul executrii unui spectru foarte variat de fees for timber harvesting, when running a varied
lucrri incluse n categoria reconstruciei ecologice, spectrum of works included in the ecological
luptei cu duntorii sau de amenajament silvic etc., reconstruction category, combating of pests or forest
reprezint, frecvent, un paravan i o modalitate legal de arrangement works etc., frequently represent a firewall
tinuire a volumului real de mas lemnoas recoltat i and a legal way of concealment of the real volume of
de evaziune fiscal legal n acest domeniu, ceea ce se timber harvested and of legal tax evasion in this area,

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

rsfrnge substanial asupra ncasrilor i veniturilor which is significantly reflected on the official revenues
silvice oficiale i capacitii bugetelor raionale de a and incomes of the forest sector and on the capacity of
finana msurile necesare de protecie i restabilire a districts budget to finance measures for protected and
reelei ecologice. restored the ecological network.
Procedura actual de aplicare a taxelor pentru The current procedure of tax application for the
recoltarea masei lemnoase este orientat, cvasi-exclusiv, harvesting of timber is oriented almost exclusively
spre obinerea efectelor fiscale pentru suplinirea towards obtaining the fiscal effects for supplement the
bugetelor locale, iar efectele economice i ecologice sunt local budgets, and economic and environmental effects
foarte mici. Suma ncasrilor silvice nu ajunge pentru are very small. The amount of revenues is not enough
finanarea lucrrilor publice necesare de conservare i to finance the provision of necessary public works for
restabilire a pdurilor i biodiversitii nici pentru o the conservation and restoration of forests and
gospodrie silvic sau raion, nemaivorbind de ntreaga biodiversity, nor in a household or forestry department
Republic, pentru care, conform documentelor strategice nor for one forestry company or district, let alone the
n domeniu [6, 10], sunt necesare peste 100 mln. lei entire country, for which, according to strategic
anual. documents in the field [6, 10, it is needed more than
Asupra datelor oficiale ale veniturilor silvice nu 100 million MDL annually.
influeneaz doar volumul masei lemnoase exploatate, On the official data of forest revenues
scutirile fiscale sau alte cauze obiective, dar i influences not only the volume of exploited wood
transparena redus a activitilor i veniturilor reale ale mass, tax exemptions or other objective causes, such as
exploatrii fondului silvic i cinegetic [1, p. 265]. n the reduced transparency of the activities and real
acelai timp, majoritatea absolut a pdurilor de lng income of exploitation of the forest and wildlife funds
localiti sunt intens supuse defririlor, iar drumurile [1, p. 265]. At the same time, the absolute majority of
forestiere, pe care se transport lemnul recoltat, sunt forests near settlements are subject to intense
foarte dense i totdeauna proaspete. deforestation, and forest roads whereon are transported
the harvested timber, are very dense and always fresh.
5. Recomandri de reformare a taxelor pentru 5. Recommendations to reform the taxes for
utilizarea resurselor biologice: use of biological resources:
Racordarea metodologiei de calcul al taxelor The adjustment of calculation methodology
pentru utilizarea resurselor biologice, stipulate n of fees for the use of biological resources, stipulated
capitolul 8 al Titlului VIII al Codului Fiscal, la cerinele in the chapter 8 of Title VIII of the Fiscal Code, to the
folosirii contra plat a resurselor naturale i requirements of paid use of natural resources, and of
recuperrii, de ctre beneficiari, a costurilor de folosin recovering, by beneficiaries, the costs of usage and
i restabilire a resurselor i ecosistemelor naturale, restoration of natural resources and ecosystems,
stipulate n Legea privind resursele naturale (art. 19.2) which are stipulated in Law on Natural Resources (art.
[7] i Directivele UE n acest domeniu (92/43/EEC). 19.2) [7] and EU Directive in this field (92/43 / EEC).
n scopul sporirii gradului de compensare a In order to increase the compensation degree
costurilor publice necesare pentru restabilirea i of public costs necessary for forests restoration and
conservarea pdurilor se propune majorarea cotelor conservation, it is proposed to increase the normative
taxelor pentru lemnul eliberat pe picior cu cca 30% tax for harvesting of timber with over 30% for the first
pentru primii 2 ani, timp n care se va putea determina 2 years, while it will be able to determine feedback of
feedback-ul pltitorilor acestei taxe i se vor evalua these tax payers and will evaluate the first economic
efectele economice i ecologice iniiale. Ulterior, n and ecological effects. Subsequently, in accordance
conformitate cu stipulrile Directivelor UE privind with provisions of EU Directives regarding cost
recuperarea costurilor de folosin a resurselor naturale, recovery for use of natural resources, to be continued
trebuie continuat majorarea treptat cu 50-70% pentru gradual increase by 50-70% for a period of 4-5 years
o perioad de 4-5 ani (conform strategiilor sectoriale i (according to the sectorial strategies and electoral
ciclurilor electorale). O variant alternativ de majorare a cycles). An alternative form of increasing the
cotei taxelor pentru lemn ar fi ajustarea cotei actuale la normative tax for wood may be adjustment of current
rata inflaiei din ultimii 3 ani i indexarea ulterioar a quota to the inflation rate in the last 3 years and its
acesteia. subsequent indexing.
Includerea n cuantumul taxei pentru Inclusion in the amount of tax for harvesting
lemnul eliberat pe picior a coeficienilor care ar reflecta: timber the coefficients that would reflect: 1) degree of
1) gradul de asigurare cu pduri i spaii verzi a zonei provision with forests and green spaces of this area; 2)
respective; 2) bonitatea i starea ecologic a pdurilor, the creditworthiness and ecological status of forests, in
n care se recolteaz lemnul; 3) categoria funcional i which wood is harvested; 3) the functional category
regimul de protecie stabilit pentru suprafeele supuse and the established protection regime for areas, which
exploatrii; 4) volumul emisiilor raportat la suprafaa are subjected to exploitation; 4) the volume of
silvic i numrul populaiei; 5) costul de conservare i emissions reported to forest area and to population

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

restabilire a speciilor i suprafeelor forestiere number; 5) the cost of conservation and restoration of
exploatate; 6) prejudiciile ecologice complexe cauzate exploited forest species and forest areas; 6) the
mediului prin extragerea materialului lemnos i complex ecological damage caused to the environment
defriarea suprafeelor forestiere; 7) cheltuielile by extracting of timber and deforestation from forest
administrrii publice a resurselor respective. Aplicarea areas; 7) public expenditure for administration of forest
cotelor difereniate a taxelor pentru lemnul eliberat pe resources. The application of differentiated rates of tax
picior, n funcie de gradul de mpdurire a teritoriului, va for harvesting timber, depending on the afforestation
contribui la sporirea capacitii de finanare a APL-urilor degree of the territory, will contribute to enhancing the
i ntreprinderilor silvice din zonele deficitare cu pduri. financing capacity of LPA (local public authorities)
Extinderea ariei de aplicare a taxelor pentru and of forest enterprises from deficiently forest areas.
utilizarea resurselor biologice prin: a) excluderea Extension of application area of tax for use
scutirilor taxelor pentru recoltarea masei lemnoase of biological resources by: a) excluding tax
aplicate ntreprinderilor silvice i APL-urilor, precum i a exemptions for timber harvest contingent, which are
scutirilor aplicate pentru recoltarea produselor silvice applied to forest enterprises and LPA and for
accesorii i celor piscicole; b) extinderea, n conformitate harvesting the accessories forestry products and the
cu articolul 21 al Legii privind resursele naturale [7], a fisheries products; b) the extension, in accordance with
obiectului impunerii taxelor pentru utilizarea resurselor Article 21 of the Law on Natural Resources [7], of the
biologice, inclusiv asupra produselor silvice accesorii i taxation object for use of biological resources,
produselor piscicole recoltate i includerea prevederilor including the harvested accessories forestry products
respective n Codul Fiscal; c) aplicarea taxei pentru and the fisheries products, and the inclusion of these
serviciile ecosistemice, n special pentru serviciile provisions in the Fiscal Code; c) application of the
recreaionale i turistice din parcurile naionale i alte taxes for ecosystem services, especially for recreational
categorii de arii naturale protejate atractive; d) and tourist services provided in the national parks and
combaterea exploatrilor neautorizate a resurselor in the other attractive protected areas; d) combating the
forestiere i a evaziunii fiscale n acest domeniu. unauthorized exploitation of forest resources and the
Excluderea scutirilor menionate i extinderea fiscal evasion in this field.
obiectului impunerii asupra produselor i serviciilor Excluding of mentioned exemptions and
cinegetice, produselor silvice accesorii, produselor extending of taxation object on the hunting products
piscicole, serviciilor recreaionale i turistice ar majora and services, accessories forestry and fishery products,
semnificativ (cu cca 30%) ncasrile taxelor pentru recreational and tourist services would increase (over
utilizarea resurselor biologice. Aceste msuri ar spori 30%) revenues of the taxes for use of biological
capacitatea APL i a gestionarilor silvici i piscicoli de a resources. These measures would increase the capacity
executa msurile publice necesare de conservare i of LPA and of forestry and fisheries managers to
restabilire a resurselor biologice i biodiversitii. execute the necessary public measures for conservation
Elaborarea cadrului legal i metodologic and restoration of biological resources and biodiversity.
necesar pentru evaluarea integral i taxarea serviciilor Elaborating of necessary legal and
ecosistemice, n conformitate cu experiena pozitiv methodological framework for integrated assessment
internaional: Ghidurile de implementare a Directivelor and taxation of ecosystem services, in accordance with
UE n acest domeniu, Strategia privind conservarea international good experience, Guidelines for
biodiversitii [10] , Strategia privind dezvoltarea implementation of EU Directives in this area, Biodiversity
durabil a sectorului forestier [6], Rapoartele Naionale Conservation Strategy (2015-2020) [10], Strategy for the
IV i V cu privire la evaluarea biodiversitii i altor sustainable development of the forestry sector [6],
documente strategice n domeniul respectiv. National Reports IV and V on the valuation of
Evidena strict i integral a masei biodiversity and other strategic documents in the field.
lemnoase i produselor silvice accesorii, a produselor The strict and full evidence and accounts of
piscicole recoltate i a altor categorii de obiecte i wood and accessories forestry products, of harvested
complexuri floristice i faunistice. fishery products and of other categories of floristic and
n scopul contracarrii folosirii neautorizate a fauna objects and complex.
resurselor forestiere i evaziunii fiscale n acest domeniu, In order to combatting the unauthorized use
este neaprat necesar extinderea ariei de eviden i of forest resources and tax evasion in this area is
contabilizare centralizat, precum i asigurarea absolutely necessary extension of centralized evidence
transparenei activitii ntreprinderilor silvice. De and accounting, as well as ensuring transparency of
asemenea, este necesar exercitarea adecvat a forestry enterprises. It is also necessary to adequate
controlului fiscal i ecologic la ntreprinderile respective. exercise of fiscal and environmental control to these
Aplicarea necondiionat a sanciunilor enterprises
administrative i penale pentru nerespectarea Unconditional application of administrative and
prevederilor legale privind evidena rezervelor i penal sanctions for breaching of legal provisions on the
recoltrii de mas lemnoas, produselor silvice accesorii evidence of reserves and harvesting of wood, of accessories

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

i cinegetice, produse piscicole i a altor obiecte i forest products and hunting and fishery products and other
complexuri floristice i faunistice. objects and complex of flora and fauna.

Bibliografie / Bibliography:
1. BACAL P. Economia proteciei mediului. Chiinu: ASEM, 2007, p. 265.
2. BEJAN I. Utilizarea terenurilor n Republica Moldova. Chiinu: ASEM, 2010, p. 88-95.
3. BUDIANSCHI D., GUAN I., BACAL P., GALUPA D., ERMURACHI V. Eficiena i transparena
utilizrii resurselor fondului forestier. Centrul Analitic Independent Expert Grup, Chiinu, 2013, 88 p.
4. Codul Fiscal al RM. Titlul VIII. Taxele pentru resursele naturale (nr. 67 din 05.05.2005). n: Monitorul
Oficial nr. 080 din 10.06.2005
5. Codul Silvic (nr. 887 din 21.06.1996). Monitorul Oficial nr. 4-5 din 16.01.1997.
6. HG nr. 739 din 17.06.2003 cu privire la implementarea Strategiei Dezvoltrii Durabile a Sectorului
Forestier Naional. n: Monitorul Oficial nr. 126 din 27.06.2003
7. Legea nr. 1102 din 06.02.1997 cu privire la resursele naturale. n: Monitorul Oficial nr. 40 din 19.06.1997.
8. Inspectoratul Fiscal Principal de Stat. Informaia privind ncasarea taxelor pentru resursele naturale pe
unitile administrativ teritoriale n anii 2003-2007.
9. Rapoartele anuale (2008-2014) privind ncasrile la Bugetul Public Naional administrate de Serviciul
Fiscal de Stat.
10. Strategia naional i Planul de aciuni n domeniul conservrii diversitii biologice (2011-2020, 2015-
2020).
11. http://www.moldsilva.gov.md /Despre-Agentie/Management-financiar, citat la 15.09.2015.

68 Revista / Journal ECONOMICA nr. 3 (93) 2015


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ACCEPIUNI ALE CONCEPTULUI CONCEPTS OF RISK IN


DE RISC N ACTIVITATEA DE ENTREPRENEURIAL ACTIVITY
ANTREPRENORIAT
Assoc. Prof., PhD Neli MUNTEAN, ASEM
Conf. univ. dr. Neli MUNTEAN, ASEM, PhD Iulian MUNTEAN, SAUM
Dr. Iulian MUNTEAN, UASM
Every enterprise tending to meet the demands of
Orice ntreprindere ce tinde s se nscrie n the market economy, irrespective of the activity profile,
exigenele economiei de pia, indiferent de profilul de legal form, dimension and socio-economic space where
activitate, forma juridic, dimensiunea i spaiul it activates, has to adapt all the time to the risky
socioeconomic n care activeaz, este nevoit s se adapteze situations likely to appear both in the current activity,
permanent la situaiile riscante, care pot aprea att n and in the perspective one.
activitatea curent, ct i n cea de perspectiv. Thus, the problem of the risks evaluation and
Astfel, problema evalurii i managementului management has a significant importance in the field
riscurilor are o importan semnificativ n domeniul of the management theory and practice, internal
teoriei i practicii manageriale, planificrii i planning and control of the enterprise.
controlului intern al ntreprinderii. The study of different approaches regarding the
Studiul diverselor abordri ale noiunii risc risk concept is characterised by a large variety of
se caracterizeaz printr-o varietate destul de mare a theoretical and applicative definitions. It is impossible
definiiilor cu caracter teoretic i aplicativ. Fr o to formulate some recommendations of risk analysis
nelegere justificat a esenei riscului, este imposibil or/and assessment in entrepreneurial activity without
a formula unele recomandri de analiz i eviden a knowing the justified essence of risk concept.
acestuia n activitatea de antreprenoriat. In the work hereby, a new concept of risk in
n prezenta lucrare, este elaborat, aprobat i propus entrepreneurial activity has been elaborated, approved
spre utilizare un nou concept al noiunii de risc n activitatea and proposed for use, generated by the intent to
de antreprenoriat, generat de intenia de a majora increase the efficacy of the whole process in the field.
eficacitatea ntregului proces n domeniu. Prezena acestor The presence of these aspects of scientific investigation
aspecte ale investigaiei tiinifice atribuie articolului gives the article originality and update.
originalitate i actualitate. Key words: risk in the entrepreneurial activity,
Cuvinte-cheie: risc n activitatea de method of evaluating the risks, profit, losses, danger.
antreprenoriat, metode de evaluare a riscurilor, JEL: O17, B5, M410.
profit, pierderi, pericol.
JEL: O17, B5, M410 Introduction. The term risk has existed since
ancient times in the economic activity. Possibly, it is
Introducere. Noiunea de risc, n activitatea the witness of the conscious human activity. From this
economic, exist nc din cele mai vechi timpuri. Posibil very reason, it is the starting notion in any daily
c ea este martor al activitii contiente a omului. Anume, language, used in the most diverse situations and
din acest motiv, n orice limb, ea constituie noiunea against the most varied phenomena, with small scents
iniial a vorbirii cotidiene, care se utilizeaz zilnic, n cele related to its content.
mai diverse situaii i fa de cele mai diverse fenomene, The goal and objectives of the article consist
cu mici nuane referitoare la coninutul ei. in generalizing theoretical principles, emphasizing and
Scopul i obiectivele articolului constau n grouping the most successful approaches and
generalizarea principiilor teoretice, evidenierea i gruparea definitions of the term risk, argueing the economic
celor mai reuite abordri i definiii cu privire la noiunea content of such a category as the risk in
risc, argumentarea coninutului economic al unei entrepreneurial activity.
asemenea categorii, precum riscul n activitatea de During the research, the universal method of
antreprenoriat. dialectics has been used, along with its principles:
n procesul cercetrii, s-au aplicat metoda induction and deduction, analysis and synthesis,
universal a dialecticii i procedeele acesteia: inducia scientific absraction, analogy, correlation, as well as
i deducia, analiza i sinteza, abstracia tiinific, the economic-mathematical, economic-statistical
analogia, corelarea, precum i metodele economico- methods and those of economic analysis for
matematice, economico-statistice i cele ale analizei information procession: comparison, grouping, etc. The
economice de prelucrare a informaiei: compararea, theoretical and methodological basis of research are the
gruparea etc. Drept baz teoretic i metodologic de primary works of the scientists from Moldova,
cercetare au servit lucrrile fundamentale ale Romania, USA, the CIS states, as well as from other
savanilor din Republica Moldova, Romnia, S.U.A., states, normative and legislative acts of Moldova (the
law of accountancy, National Standards of

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FINANE, CONTABILITATE I ANALIZA FINANCIAR / FINANCE. ACCOUNTING AND FINANCIAL ANALISIS

statele C.S.I. i din alte ri, actele normative i Accountancy (S.N.C.), the civil code, etc.),
legislative ale Republicii Moldova (Legea International Standards of Financial Reporting
contabilitii, Standardele Naionale de Contabilitate (S.I.R.F.), etc.
(S.N.C.), Codul civil etc.), Standardele Internaionale 1. Different definitions regardind the term risk
de Raportare Financiar (S.I.R.F.) etc. In historic experience shows the risk of non-
1. Tratri privind noiunea de risc obtaining the expected results started appearing along
Experiena istoric arat c riscul neobinerii with the goods-money relations, the competition of the
rezultatelor scontate a nceput s se manifeste, ndeosebi, participants in the economic circuit. That is why once
n perioada apariiei relaiilor marf-bani, a concurenei the capitalist relations develop, different risk theories
participanilor la circuitul economic. De aceea, odat cu start coming out, the economic theory classics proving
dezvoltarea relaiilor capitaliste, apar i diverse teorii cu significant research to the risk-related problems in the
privire la risc, clasicii teoriei economice manifestnd o entrepreneurial activity.
atenie semnificativ cercetrii problemelor aferente Having analysed the specialized literature
riscului n activitatea de antreprenoriat. dedicated to the economic activity risks [9, 13, 14, 15,
Analiznd literatura de specialitate consacrat 31, 33], we can conclude there is not just one single
riscurilor n activitatea economic [9, 13, 14, 15, 31, opinion regarding the term risk. It can be explained,
33], constatm c nu exist o prere unic referitoare especially, by the multilateral aspect of this
la noiunea de risc. Aceasta se explic, n special, prin phenomenon, which is not so emphasized in the
aspectul multilateral al acestui fenomen mai puin national economic legislation related to entrepreneurial
accentuat pn n prezent de legislaia economic activity [1-8; 36, 37]. Besides, the risks are a complex
naional cu privire la activitatea de antreprenoriat [1- phenomenon with varied contradictory principles,
8; 36, 37]. n plus, riscurile reprezint un fenomen sometimes even not compatible. As a result, the term
complex, care posed o mulime de principii risk acquires different definitions, under different
contradictorii, uneori, chiar incompatibile. Aceasta aspects.
ofer posibilitatea existenei diferitelor tratri privind The term risk is used in various sciences. Each of
noiunea de risc sub diverse aspecte. these studies the term risk from the perspective of the
Noiunea de risc este utilizat n diverse tiine. object of research, based on own methods and
n fiecare din ele, studierea riscului deriv din obiectul definitions. Hereinafter, we shall examine a few of the
cercetrii tiinei n cauz i se bazeaz pe metodele i approaches, definitions and meanings of the term risk
tratrile proprii. n continuare, vom examina unele within limits of a concrete concept about this problem.
abordri, definiii i tratri ale noiunii de risc n limita According to Websters dictionary, the risk is
unui concept concret asupra acestei probleme. described as the danger of a material loss or damage.
n dicionarul lui Webster, riscul este definit So, the risk refers to the possibility of unfavourable
drept pericolul unei pierderi sau daune materiale. situation to appear [34].
Deci, riscul se refer la posibilitatea apariiei unei Special interest is given to the definition of the
anumite situaii nefavorabile [34]. term risk in Dalls live explanatory dictionary: to risk
Un interes anumit l provoac tratarea riscului means start by fortune an unsure business, act
n dicionarul explicativ al limbii vii al lui Dall: a courageously, with skill, hoping for luck [35]. More
risca nseamn a porni ntr-un noroc, la o afacere exactly, to risk means to do smth without having
nesigur, ... a aciona curajos, cu ingeniozitate, calculated, without evaluation. It should be noted
spernd la noroc [35]. Adic, a risca nseamn a face though that the risk evaluation is not meant to liquidate
ceva fr calcule, fr evaluare. ns, trebuie the risk, but to improve it for the primary task of the
menionat c evaluarea riscului este menit a nu entrepreneurial activity. It is interesting that the risk is
lichida riscul, ci a-l optimiza pentru ndeplinirea mentioned as a satellite of the entrepreneurial spirit,
sarcinii primordiale a activitii de antreprenoriat. Este which is a right thing.
interesant c riscul se menioneaz ca un satelit al The risk theory in entrepreneurial activity was
spiritului ntreprinztor, ceea ce este just. born in the countries with a developed market
Teoria riscului n activitatea de antreprenoriat a economy. P. Hizrici was saying that the term risk in
luat natere n rile cu economie de pia dezvoltat. entrepreneurial activity spread over in the XVIIth
P. Hizrici meniona c noiunea de risc n activitatea century, when entrepreneur was named that person
de antreprenoriat s-a rspndit n sec. XVII, atunci who signed a contract with the state for a service or
cnd antreprenor a fost numit persoana ce a labour [31 p.39]. Nevertheless, definitions of the risk
ncheiat contract cu statul n vederea ndeplinirii unei started being studied under different aspects in late
munci sau serviciu [31 p.39]. Cu toate acestea, cel XIXth early XXth centuries. A number of theories
mai activ au nceput s fie studiate diferite aspecte ale appeared, elaborated on the principle of objective
riscului la sfritul sec. XIX nceputul sec. XX. Au responsibility for contribution (integral risk, the risk
aprut o serie de teorii, elaborate pe principiul of usual actions, the theory of the professional risk,
responsabilitii obiective pentru contribuire (riscul etc.)

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integral, riscul aciunilor neobinuite, teoria There are two risk theories in contemporary
riscului profesional etc.) economic literature classic and neoclassic.
n literatura economic contemporan, se According to the classic theory, the main
evideniaz dou teorii ale riscului clasic i neoclasic. representatives of which are John Stuart Mill and Senior,
Conform teoriei clasice, ai crei reprezentani the structure of the entrepreneurial profit includes one
de vaz sunt John Stuart Mill i Senior, n structura percent of the invested capital, the salary of the
profitului antreprenorului, se evideniaz un procent capitalism and the risk payment (as compensation for the
din capitalul investit, salariul capitalistului i plata risk likely linked to the entrepreneurial activity). Such a
pentru risc (ca despgubire pentru riscul posibil legat unilateral approach of the risk caused the economists
de activitatea de antreprenoriat). O astfel de abordare harsh critique. By generalizing the opinions expressed in
unilateral a riscului a cauzat o critic dur din partea the classic theory, it can be said that the risk is identified
economitilor. Generaliznd prerile expuse n teoria with the probability of suffering material loss or
clasic, putem meniona c riscul se identific cu damages, or with the mathematical expectation of the
probabilitatea de a suporta pierderi i pagube loss, likely to appear as a result of the decision and
materiale sau cu sperana matematic a pierderilor, strategy selected. [31 p.62].
care poate aprea ca rezultat al realizrii deciziei i The neoclassic theory was elaborated in the 20es-
strategiei alese [31 p.62]. 30ies of the XXth century by the economists A.
Teoria neoclasic a fost elaborat, n anii 20-30 ai Marchall and A. Pigou. These theory scholars think
secolului XX, de ctre economitii A. Marshall i A. that the enterprise activating in uncertain conditions
Pigou. Adepii acestei teorii consider c, ntreprinderea, should take into consideration two elements: the
care i desfoar activitatea n condiii de incertitudine, amount of the expected profit and the amount of its
trebuie s in cont de dou elemente: mrimea profitului possible deviations. The entrepreneurs behavior,
ateptat i mrimea abaterilor lui posibile. according to this theory, is identified with the concept
Comportamentul antreprenorului, conform acestei teorii, of the maximal profit. It implies that if, for example,
se identific cu concepia profitului maximal. Acest fapt they need to select amongst two investment projects
presupune c dac, de exemplu, este necesar s se aleag leading to the same profit, and they would choose the
ntre dou proiecte investiionale, care aduc acelai profit, one that has less profit variations. In line with the
se alege acel proiect n care variaiile profitului sunt mai neoclassic risk theory, the guaranteed profit has a
mici. Din teoria neoclasic a riscului, rezult c profitul higher value than the profit expected in the same
garantat are o valoare mai mare dect profitul ateptat n amount, but cornered by possible variations. By
aceeai mrime, dar afectat de posibile variaii. completing the neoclassic theory, John M. Keynes
Completnd teoria neoclasic, John M. Keynes i-a drew his attention towards the term inclination
ndreptat atenia spre noiunea nclinaie spre risc, adic towards risk, meaning taking into consideration the
luarea n considerare a factorului de satisfacie n urma satisfaction factor as a result of calling for the risk,
apelrii la risc, ceea ce sugereaz urmtoarea concluzie: which implies the following conclusion: to gain a big
pentru ateptarea unui profit mare, antreprenorul poate s profit, the entrepreneur is likely to risk [22, p.120].
recurg la risc [22, p.120]. Thus, the neoclassic theory identifies the risk with
Astfel, teoria neoclasic identific riscul cu the possibility of deviation from the proposed objective.
posibilitatea abaterii de la scopul propus. Deci, Therefore, according to this theory, the entrepreneur that
conform teoriei neoclasice, antreprenorul, activnd n activates in uncertain conditions is obtaining profit, which
condiii de incertitudine, obine profit care este is considered an unstable variable, and, when signing a
considerat o variabil neconstant i, la ncheierea contract, it leads to two criteria:
unui contract, se conduce de dou criterii: a) the amount of the planned profit;
a) mrimea profitului preconizat; b) the amount of the deviations from the profit of
b) mrimea abaterilor de la profitul perioadei the last period.
anterioare. Such an approach identifies, in the end, certain
O asemenea tratare identific, n final, anumite methodological approaches, which allow analyzing the
abordri metodologice, care permit a analiza activity of the economic agents and determining the
activitatea agenilor economici i a determina regulile rules and criteria that the entrepreneurs and managers
i criteriile de care se conduc antreprenorii i follow in their activity of entrepreneurship, in selecting
managerii n realizarea activitii de antreprenoriat, n and taking correct decisions in each of the created
alegerea i luarea deciziilor corecte pentru fiecare situations.
situaie creat. It is necessary to emphasize the conditional
Este necesar s se sublinieze caracterul character while delimitating the approaches of the
condiional n delimitarea abordrilor colii clasicilor classic school, and the neoclassic one. If in the first
i neoclasicilor. Dac, n primul caz, orientarea case, the orientation implies the danger of suffering
presupune pericolul de a suporta pierderi ca urmare a loss as a result of the deviations from the planned
devierii de la scopul propus, n cel de-al doilea, esena objective, in the second case, their essence is the

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reprezint realizarea scopului, iar nregistrarea objective, and the loss is the cause of the deviation
pierderii este cauza devierii de la scopul propus. from the planned objective.
Fr o nelegere justificat a esenei riscului Without a justified understanding of the risk
este imposibil a face unele recomandri de analiz i essence, it is impossible to make recommendations for its
eviden a acestuia n activitatea de antreprenoriat. De analysis and registration record in the entrepreneurial
aceea, n continuare, vom ncerca s selectm i s activity. That is why, hereinafter, we will try to select and
clasificm cele mai reuite abordri, definiii i noiuni classify the most successful existing risk approaches,
existente cu privire la risc, n funcie de coninutul definitions and terms, depending on their content, in 3 big
acestora, n 3 grupe mari (vezi tabelul 1.1). groups (see table 1.1).

Tabelul 1.1/ Table 1.1


Gruparea celor mai reuite abordri, definiii i noiuni cu privire la risc n funcie de coninutul acestora
/ Grouping of the Most Successful Risk Approaches, Definitions and Terms depending on Their Content
Autorul/ Author Definiia Definition
GRUPA I GROUP I
Siropolis N.C. Riscul antreprenorului presupune probabilitatea The entrepreneurs risk implies the possibility of
de a suporta pierderi financiare [29]. suffering financial loss [29].
Cernova G. V. Prin risc economic, se nelege o oarecare By economic risk we understand a certain
posibilitate de apariie a pierderii, msurat n possibility of the loss, expressed in money [32].
expresie bneasc [32].
Ilienkova N. D. Se concepe raional determinarea riscului Rationally, they consider the economic risk as a
economic ca posibilitate (probabilitate) a possibility (probability) for a loss, which appears
pierderilor, care apar la adoptarea i realizarea when taking and realizing economic decisions
deciziilor economice [21]. [21].
Raisberg B. A. Riscul este ameninarea, pericolul apariiei The risk is the threat, the danger of the damage
pagubei, n sensul larg al cuvntului, iar riscul in the broad meaning of the word, and the
antreprenorului este pericolul potenial posibil al entrepreneurs risk is the potential danger of a
unei pierderi probabile a resurselor sau al loss in resources or receiving not enough income
ncasrii insuficiente a veniturilor n comparaie against the variant when the resources are used
cu varianta cnd are loc utilizarea raional a rationally in this type of entrepreneurial activity
resurselor n tipul dat de activitate de [28, p.43].
ntreprinztor [28, p.43].
Srbu I. Riscul reprezint pericolul eecului, pierderilor The risk represents the danger of the failure,
imprevizibile [12, p.10]. unpredictable loss [12, p.10].
Rostrighin L. Riscul este ameninarea, pericolul apariiei The risk is a threat, a danger for possible loss
pierderilor posibile [12, p.10]. [12, p.10].
Hedgetts Mehr Riscul poate fi definit drept posibilitate ca The risk may be defined as the possibility of the
pierderile s fie mai mari dect se ateapt [15]. loss higher than expected [15].
GRUPA a II-a GROUP II
Bocikai T., Riscul presupune abaterea de la scop, n The risk is the deviation from the goal, for the
Messen D. vederea realizrii cruia s-au luat anumite realization of which certain decisions have been
decizii [18]. taken [18].
Marenkov N. L. Riscul este pericolul devierilor nedorite de la The risk is the danger of unwanted deviations
strile ateptate ale viitorului, pe seama crora from the expected future states, based on which
se adopt deciziile n prezent. Devierile pozitive the current decisions are taken. The positive
se refer la o circumstan norocoas, cele deviations refer to lucky circumstances, the
negative la pericolul de a nregistra pierderi. negative ones to the danger of obtaining loss.
Prin riscul antreprenorului se subnelege By the entrepreneurs risk we understand
riscul, care apare n orice tip de activitate, legat risk of any activity type, related to production,
de producere, comercializarea mrfurilor sau distribution of goods or service provision, their
prestarea serviciilor, de vnzarea lor, operaiile sale, goods - money operations, and financial
de marf-bani i financiare, de efectuarea operations, of the social-economic and technical
proiectelor social-economice i tehnico- scientific projects [26].
tiinifice [26].
Grabovi P. G. Prin risc, se nelege probabilitatea By risk we understand the probability
(pericolul) ca o ntreprindere s piard o parte (danger) for an enterprise to waste a great part of
din resursele sale, diferena de venituri its resources, the difference of the non-received

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Autorul/ Author Definiia Definition


nencasate sau apariia cheltuielilor income or appearance of additional expenses as
suplimentare ca rezultat al efecturii unei a result of certain production or financial
anumite activiti de producere sau financiare activities [19, p.55].
[19, p.55].
Lapusta M. G. Prin risc al activitii de antreprenoriat, se The entrepreneurial activity risk is
Skamai L. G. subnelege riscul care apare n orice tip de understood as the risk in any type of
activitate de ntreprinztor, legat de producere, entrepreneurial activity, related to goods
comercializarea mrfurilor sau prestarea production or distribution, or service provision,
serviciilor, de realizarea lor, de operaiile marf- their realization, goods-money and financial
bani i financiare; comer, precum i de operations; commerce, as well as technical-
efectuarea proiectelor tehnico-tiinifice [25]. scientific projects [25].
Giurgiu I. Riscul reprezint probabilitatea survenirii unui The risk represents the probability of an
eveniment nedorit [10]. unwanted event [10].
Graceva M. V. Noiunea risc caracterizeaz posibilitatea The notion risk characterizes the possibility of
devierii de la scopul preconizat [20, p.202]. deviating from the planned objective [20, p.202].
Kinev I. I. Prin risc, trebuie neleas consecina By risk we understand the consequence of
aciunii sau inaciunii, n urma creia exist the action or non-action, as a result of which
posibilitatea real de obinere a rezultatelor there is a real possibility to obtain undetermined
nedeterminate cu caracter divers, care results of different character, influencing both
influeneaz att pozitiv, ct i negativ asupra positively and negatively the economic-financial
activitii economico-financiare a ntreprinderii activity of the enterprise [23].
[23].
Niculescu M. ntr-o accepiune sintetic, riscul inerent In a synthetic sense, the risk immanent in
oricrei activiti semnific variabilitatea any activity means the variability of the result
rezultatului sub presiunea mediului [11, p.313]. under the environmental pressure [11, p.313].
GRUPA a III-a GROUP III
Kovalev V. V. Riscul este nivelul pierderii financiare, care se The risk is the level of the financial loss
exprim prin: a) posibilitatea de a nu atinge expressed in: a) the possibility of not reaching
scopul pus; b) subiectivitatea evalurii the objective; b) the subjectivity in evaluating the
rezultatului pronosticat [24, p.515]. forecasted result [24, p.515].
Ceali-Prilukii Riscul este aciunea (fapta, gestul), care este The risk is the action (fact, gesture), realized in
V. A. realizat n condiiile alegerii (n situaia alegerii conditions of selecting (the situation of selecting
n sperana unui final reuit), cnd, n caz de hoping for a successful end), while in case of
insucces, exist posibilitatea (gradul de pericol) failure, there is the possibility (level of danger)
de a nimeri ntr-o situaie mai rea dect pn la of a situation worse than prior to the selection
alegere (dect n cazul nerealizrii acestei (rather than in the case of not taking this action)
aciuni) [30]. [30].
Alighin A. P., Riscul este activitatea legat de nvingerea The risk is the activity related to overcoming the
Omarov A. incertitudinii n situaia alegerii inevitabile, n uncertainty in case of inevitable selection, in the
procesul creia exist posibilitatea de a evalua process of which there is the possibility to
cantitativ i calitativ probabilitatea obinerii quantitatively and qualitatively evaluate the
rezultatului presupus, a insuccesului i abaterii probability of obtaining the expected result,
de la scop [17, p.25; 27, p.5]. failure and deviation from the objective [17,
p.25; 27, p.5].
Standarde Riscurile i incertitudinile legate inevitabil de The risks and the uncertainties linked to many
Internaionale de multe evenimente i circumstane trebuie luate events and circumstances should be taken into
Raportare Financiar n considerare n procesul de determinare a celei consideration when determining the best
mai bune estimri a unui provizion. Riscul provision estimate. The risk describes the variety
descrie varietatea rezultatelor obinute [36]. of the obtained results. [36].
Sursa: Elaborat de autori/ Source: elaborated by the authors

Grupa I I Group
Autorii din aceast grup (N. Siropolis, N. D. The authors in this group (N. Siropolis, N. D.
Ilienkova, G. V. Cernova etc.) examineaz riscul doar Ilienkova, G. V. Cernova etc.) examine the risk as a
ca fiind o daun posibil: pierderi materiale sau alte possible damage only: material or other loss, likely to

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pierderi, care pot avea loc n urma aciunii incorecte a happen as a result of the entrepreneurs wrong
antreprenorului sau sunt o consecin a altor cauze, care activity, or as a result of other reasons, not dependent
nu depind de el. Aceasta nu e tocmai just, deoarece, on him. This is not totally correct, because if we
dac ne vom concentra asupra obinerii unui rezultat concentrate on obtaining positive result after risk, we
pozitiv ca urmare a situaiei de risc, vom vedea shall see the clear profit for the entrepreneur (the
existena unui profit evident pentru antreprenor (din reason that made him risk). Nevertheless, we think
care motiv el a recurs la risc). Cu toate acestea, that the expression risk for profit is not correct. Can
considerm c expresia noi riscm cu scopul de a you risk for reducing loss? Maybe yes, but it will not
obine profit este, totui, incorect. Se poate, oare, be related to obtaining profit. Taking into
risca n scopul reducerii pierderilor? Probabil c da, dar consideration the said above, we can conclude that the
acesta deja nu va fi un risc legat de obinerea profitului. risk is not always linked to profit, which means that
Lund n considerare cele menionate, se poate the entrepreneur may risk and, as a result, lower his
concluziona c riscul nu este legat, ntotdeauna, de loss.
obinerea profitului, adic antreprenorul, n anumite II Group
condiii, poate s recurg la risc i, ca rezultat, s-i In our opinion, (suggested by other authors,
micoreze pierderile sale. too T. Bocikai, D. Messen, N. L. Marenkov, P. G.
Grupa a II-a Grabovi, M. V. Graceva etc.), it is more correctly to
n opinia noastr (aceasta o sugereaz i ali examine the risks as probable deviation from the
autori, precum T. Bocikai, D. Messen, N. L. Marenkov, initial objective, for the accomplishment of which
P. G. Grabovi, M. V. Graceva etc.), este mai corect a certain risk decisions have been taken as unsafety in
examina riscurile ca o deviere probabil de la scopul obtaining the expected result. However, the expected
propus, n vederea realizrii cruia s-au luat anumite deviation may result into failure or the possibility of
hotrri i s-a recurs la risc drept nesiguran n obtaining higher profit rather than the planned one. A
atingerea rezultatului scontat. Cu toate acestea, se certain exposure to risk is likely to lead to
subliniaz faptul c abaterea ateptat poate lua forma bankruptcy, in a given context, or to prosperity, in
unui eec sau a unei posibiliti de obinere a unui profit other circumstances.
mai mare dect cel programat. O anumit expunere la Many authors link the appearance of the risk
risc poate conduce la faliment, ntr-un context dat, sau negative consequences to the entrepreneurial activity
la prosperitate, n alte mprejurri. itself (N. L. Marenkov, M. G. Lapusta, L. G. Skamai
Mai muli autori leag apariia consecinelor etc.). Though most of these decisions are knowingly
negative ale riscului cu activitatea de ntreprinztor taken, the negative consequences not dependent on
propriu-zis (N. L. Marenkov, M. G. Lapusta, L. G. the entrepreneurs activity cannot be taken into
Skamai etc.). Dei majoritatea unor asemenea decizii se consideration. Some authors (I. I. Kinev, M.
adopt contient, totui, nu pot s nu se aib n vedere i Niculescu etc.) consider that the risk consequences
urmrile negative, care nu depind direct de aciunile may appear not only when they are preceded by a
antreprenorului. Unii autori (I. I. Kinev, M. Niculescu certain action, but in case of the administrations
etc.) consider c consecinele riscului pot s se inaction as well.
reliefeze nu numai n cazul cnd sunt precedate de o III Group
oarecare aciune, ci i n cazul inaciunii conducerii. The authors in this group (A. P. Alighin etc.)
Grupa a III-a emphasize the drawbacks of the previous group,
Autorii din aceast grup (A. P. Alighin etc.) mentioning the need of risk evaluation as a key
evideniaz inconvenientele abordrilor precedente, condition for the risk to recognize uncertainty.
menionnd necesitatea evalurii riscului ca o condiie- Actually, the multitude of these definitions is
cheie pentru recunoaterea incertitudinii de ctre risc. rooted in the complexity of the risk as a phenomenon,
De fapt, multitudinea acestor tratri i are both theoretically, and practically. We should mention
explicaia n nsi complexitatea riscului ca fenomen, the fact that most of the authors have a unanimous
att din punct de vedere teoretic, ct i aplicativ. Este de opinion when evaluating the risk impact. In our
menionat faptul c majoritatea autorilor sunt unanimi opinion, the definition of the term risk, which reflects
n aprecierea impactului riscului. Dup prerea noastr, more fully this term in entrepreneurial activity, is as
definiia riscului, care reflect mai deplin noiunea de follows:
risc n activitatea de antreprenoriat, poate fi urmtoarea: The risk in entrepreneurial activity, as a
Riscul, n activitatea de antreprenoriat, ca term, refers to the possibility to evaluate
noiune, face trimitere la posibilitatea de a evalua quantitatively and qualitatively the probability of
cantitativ i calitativ probabilitatea unor variaii ale some variations of the expected results against the
rezultatelor scontate fa de valorile sau nivelurile initially estimated values or levels, likely to happen
estimate iniial, care pot avea loc n urma anumitor as a result of the enterprise actions or inactions, and
aciuni sau inaciuni ale ntreprinderii i genereaz generate different consequences of negative
diverse consecine cu caracter negativ. character.

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Concluzionnd cele expuse anterior, putem By concluding the above said, we can say that
afirma c, n fenomenul riscului, se evideniaz the risk phenomenon emphasizes the following
urmtoarele elemente, interconexiunea crora elements, the interconnection of which determines the
determin coninutul riscului: risk content:
posibilitatea abaterii de la scopul The possibility to deviate from the expected
preconizat, pentru care se realizeaz objective, for which the chosen alternative
alternativa aleas; is realized;
probabilitatea obinerii rezultatului The possibility to obtain the expected result;
scontat; Lack of uncertainty in attaining the expected
lipsa certitudinii n atingerea rezultatului result;
scontat; The possibility of negative consequences
posibilitatea apariiei urmrilor negative during the actions in uncertain conditions
n timpul realizrii anumitor aciuni n for the subject adhering to risk;
condiii de incertitudine pentru subiectul ce The material or other loss related to the
recurge la risc; chosen alternative in conditions of
pierderile materiale sau de alt gen legate uncertainty;
de realizarea alternativei alese n condiii Expectancy of danger, failure as a result of
de incertitudine; the selected alternative.
ateptarea pericolului, insuccesului ca We believe that these elements characterize
rezultat al realizrii alternativei alese. exactly enough the essence of the risk.
Considerm c aceste elemente caracterizeaz 2. Different evaluation modalities of risks
suficient de exact esena riscului. objective and subjective character
There are not only different definitions of the
2. Modaliti de evaluare a caracterului content of the term risk, but also different evaluation
obiectiv i subiectiv al riscului modalities of its objective and subjective character.
Exist nu numai diferite aprecieri ale Some authors [31, p.63] say that the risk is an
coninutului noiunii de risc, ci i diferite modaliti de objective category, which allows regulating the
evaluare a caracterului obiectiv i subiectiv al human, labour collective relations, organizations and
acestuia. other subjects of the social life. Nonetheless, the risk
Unii autori [31, p.63] susin c riscul este o is taken as the possibility of the danger with negative
categorie obiectiv, care permite reglarea relaiilor effect to appear. For example, from the objective
dintre persoane fizice, colective de munc, organizaii i point of view, A. A. Sobciak characterizes the risk as
ali subieci ai vieii sociale. Cu toate acestea, riscul este the danger for unfavourable consequences, the
privit ca posibilitatea apariiei unui pericol care ar avea production of which is uncertain [31, p.63].
efecte negative. De exemplu, din punct de vedere Therefore, the objective risk is inevitable to each
obiectiv, A. A. Sobciak caracterizeaz riscul ca fiind action characterized by the variation of the probable
pericolul apariiei urmrilor nefavorabile, a cror results and represents a variable independent from the
producere este incert [31, p.63]. Prin urmare, riscul individual.
obiectiv este inerent oricrei aciuni caracterizate prin The specialized literature also describes the
variaia rezultatelor probabile i reprezint o variabil subjective concept of the risk. Great contribution has
independent de individ. been brought to the development of this concept by V.
n literatura de specialitate, este elucidat pe larg A. Oighenzihit, who says that the risk is always
i conceptul subiectiv al riscului. Un aport considerabil subjective, because it is a human evaluation of the
n dezvoltarea acestui concept i revine lui V. A. facts, actions, and a conscious selection by
Oighenzihit, care susine c riscul este ntotdeauna emphasizing possible alternatives [33, p.7].
subiectiv, deoarece reprezint o evaluare de ctre om a The subjective concept is oriented towards the
faptelor, aciunilor, o alegere contient cu evidenierea subject of the action, taking into consideration the
posibilelor alternative [33, p.7]. possible consequences, the selection of the action
Conceptul subiectiv este orientat spre subiectul variants, which conditions the application of certain
aciunii, innd cont de posibilele urmri, de alegerea obligations or exemption from them. According to
variantelor de aciune, ceea ce condiioneaz aplicarea this concept, determining the risk is always linked to
anumitor obligaiuni sau scutirea de ele. Conform the human willingness and conscience. So, the risk is
acestui concept, determinarea riscului, ntotdeauna, este selecting an action variant, by emphasizing the
legat de dorina i contiina omului. Deci, riscul este dangers, threats of the possible consequences. So,
alegerea variantei de aciune, cu evidenierea the subjective appreciation of the risk bears the
pericolelor, ameninrilor posibilelor consecine. footprint of the individual personality, reflects the
Aadar, aprecierea subiectiv a riscului poart amprenta mentality, habits and measure to which it is grounded
personalitii individuale, reflect mentalitatea, on intuition or, vice versa, on false observations. The

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obiceiurile i msura n care aceasta se fundamenteaz subjective risk is an estimate of the objective risk and
pe intuiie sau, dimpotriv, pe observaii false. Riscul depends on the individual, his information and temper
subiectiv constituie o estimare a riscului obiectiv i [13, p.21].
depinde de individ, de informaia lui, de temperamentul Thus, according to former arguments, there are
su [13, p.21]. three concepts related to the objective or subjective
Astfel, conform argumentelor anterioare, exist nature of the risk, or subjective-objective. In our
trei concepte care ader la natura obiectiv sau opinion, the most righteous approach is the
subiectiv a riscului, ori subiectiv-obiectiv. Dup subjective-objective one, as the main argument is
prerea noastr, cea mai corect abordare este cea recognition of the fact that in their activity, the
subiectiv-obiectiv, deoarece principalul argument este physical persons, work groups etc. are subjectively
recunoaterea faptului c, n procesul de activitate, involved in different relations. Therefore, the
persoanele fizice, colectivele de munc etc. se activities themselves are characterized both
ncadreaz subiectiv n diferite relaii. Deci, nsei subjectively and objectively.
activitile desfurate sunt caracterizate att sub As the risk is a specific activity taking place in
aspect subiectiv, ct i sub aspect obiectiv. conditions of uncertainty and mandatory selection, it
Deoarece riscul constituie o activitate specific is, at the same time, a dialectic unity of the subjective
desfurat n condiii de incertitudine i alegere and objective side. So, the risk is always linked to the
obligatorie, el, concomitent, este i o unitate dialectic selection of certain alternatives and calculation of
a laturii subiective i obiective. Deci, riscul este legat their happening probability, this fact representing its
ntotdeauna de alegerea anumitor alternative i subjective side. Anyway, the size of the risk is not
calcularea probabilitii desfurrii lor, acest fapt subjective only; it is objective too, as it represents a
reprezentnd latura lui subiectiv. Totui, mrimea qualitative-quantitative form expressed through really
riscului nu este doar subiectiv, ci i obiectiv, existing uncertainty. The risk objectiveness is
deoarece ea reprezint o form calitativ-cantitativ determined by the fact that its essence reflects
exprimat prin incertitudine real existent. phenomena, processes and existing sides of the
Obiectivitatea riscului este determinat de faptul c activity. It is very important that the risk exists,
esena lui reflect fenomenele, procesele i laturile irrespective whether its existence is acknowledged or
existente ale activitii. Este foarte important faptul c not, whether they take it into consideration or not.
riscul exist, indiferent de faptul dac se To a certain extent, the risk is an art, being
contientizeaz prezena sau lipsa lui, se ine cont de determined by the need to decide over the
el sau se neglijeaz. contradiction between the repeated and ongoing
ntr-o msur anumit, riscul este o art, el fiind actions, processes and methods and the search of new,
determinat de necesitatea de a decide contradicia dintre still unapproved forms and methods of organization
aciunile, procesele, metodele repetate i permanente i and management.
cutarea noilor, nc neaprobate, forme i metode de 3. The content of the risk for the
organizare i gestiune. entrepreneur
3. Coninutul riscului de antreprenoriat In order to understand the content of the risk for
Pentru a nelege coninutul riscului de the entrepreneur, it is necessary to define such notions
antreprenor, este necesar s se defineasc asemenea as situation of risk and level of risk, as, they,
noiuni, precum situaia de risc i nivelul riscului, undeniably, are directly related to the term risk.
deoarece ele, incontestabil, au legtur direct cu In most of the cases, the term situation is
noiunea risc. defined as a combination, set of different
n majoritatea cazurilor, termenul situaie se circumstances and conditions which create a certain
definete ca o combinare, totalitate a diferitelor management environment of the enterprise or any
mprejurri i condiii care creeaz un anumit mediu de other type of activity. Not by accident, there are other
gestiune al ntreprinderii sau un oarecare alt tip de definitions of the term as well: a situational
activitate. Nu ntmpltor, exist i alte aprecieri ale characteristics of the activity, composed of
riscului: o caracteristic situativ a activitii, care este uncertainty in obtaining a result and the possibility of
compus din incertitudinea de a obine un rezultat i unfavourable consequences in case of failure [31,
posibilitatea apariiei urmrilor nefavorabile n caz de p.65]; the risk is the unity of the conditions and
insucces [31, p.65]; riscul reprezint unitatea individual and/or group criteria in evaluating the
mprejurrilor i criteriilor individuale i/sau de grup de situations based on which operational decisions are
evaluare a situaiilor, n baza crora sunt luate decizii taken [31, p.65]. The situation may favour the
operaionale [31, p.65]. Situaia poate favoriza realization of certain management activities. Starting
realizarea anumitor activiti de gestiune. Pornind de la from the fact that the situation is characterized by the
faptul c situaia se caracterizeaz prin prezena i presence and ongoing of certain conditions, in which
derularea anumitor condiii, n care se constat influena the influence of a determined phenomenon can be
unui fenomen determinat i se evideniaz cauzele observed, and the reasons of its appearance are

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apariiei lui, devine clar c, din punct de vedere logic, stressed out, it becomes clear that from the logical
noiunea situaie este mai larg, dect oricare alt point of view the term situation is broader than any
fenomen separat. Exist o multitudine de situaii cu care other separate phenomenon. There are many
se ntlnesc subiecii de gestiune, dar un loc aparte l situations the management subjects meet, but a
ocup situaiile de risc. Pentru desfurarea activitii de special place is taken by the risk situations. The
gestiune, sunt specifice elemente de incertitudine, ce management activity is characterized by elements of
condiioneaz apariia situaiilor, care nu au un rezultat uncertainty which make the situations appear which
identic. do not have an identical result.
Dac exist tentativa de a determina, cantitativ i If there is the tentative to quantitatively and
calitativ, nivelul posibilitii unei sau altei variante, qualitatively determine the level of the possibility of
aceasta va reprezenta o situaie de risc. De aici, rezult one or another variant, it will represent a situation of
c situaia de risc este legat de procesele statistice i i risk. In such a way, the situation of risk is related to the
corespund trei condiii interconexate: existena statistic processes and to three interconnected
incertitudinii, necesitatea de a alege o alternativ, conditions: existence of uncertainty, the need to select
posibilitatea de a evalua, cantitativ i calitativ, an alternative, the possibility to quantitatively and
probabilitatea realizrii uneia sau altei variante. qualitatively evaluate the probability of one variant or
Situaia de risc suport cteva aspecte: another.
1. Subiectul, care face alegerea din cteva The situation of risk has several aspects:
alternative posibile, are la dispoziie 1. The subject, who makes the choice between
probabiliti obiective de obinere a several possible alternatives, has at his
rezultatului scontat n baza cercetrilor disposal objective possibilities in obtaining
statistice efectuate. the expected result based on the statistic
2. Probabilitatea obinerii rezultatului ateptat research.
poate fi constatat doar n baza evalurilor 2. The possibility to obtain the expected result
subiective, adic subiectul opereaz cu may come only with the subjective
probabiliti subiective. evaluations, meaning that the subject
3. Subiectul, n procesul alegerii i realizrii operates with subjective possibilities.
alternativei, are la dispoziie att 3. In the process of selecting and realizing the
probabiliti obiective, ct i subiective. alternative, the subject has at his disposal
Astfel, situaia de risc reprezint o diversificare both objective and subjective possibilities.
a incertitudinii, cnd realizarea unor evenimente este Thus, the situation of risk is a diversity of
posibil i poate fi determinat, adic, n acest caz uncertainty, when the realization of certain events is
obiectiv, exist posibilitatea de a determina possible and may be determined, meaning that in this
probabilitatea evenimentelor, aprute n urma activitii objective case there is the possibility to determine the
comune a partenerilor de producie, aciunilor probability of events, which appeared as a result of
concurenilor, influenei mediului asupra dezvoltrii the common activity of the production partners, of the
economiei, implementrii rezultatelor tehnico-tiinifice competitors actions, of the environmental influence
n economia naional etc. on the development of the economy, implementation
n ceea ce privete noiunea nivelul riscului, of the technical-scientific results in the national
putem afirma c msura de eviden calitativ i economy, etc.
cantitativ a certitudinii i gsete reflectare, anume, n Speaking about the term the level of risk,
aceast noiune. we can say that the measure of qualitative and
4. Esena riscului n activitatea de quantitative record of certainty is reflected in this
antreprenoriat term.
Pentru a nelege mai bine esena riscului n 4. The essence of the risk in entrepreneurial
activitatea de antreprenoriat, o importan primordial o activity
prezint relaia risc-profit. Adam Smith meniona c To better understand the essence of the risk, in
obinerea celui mai mic profit este legat de risc entrepreneurial activity, a primary importance is given
[16, p.79]. to the risk-profit relation. Adam Smith said that
Antreprenorul este pregtit s recurg la risc n obtaining the lowest profit is linked to risk [16, p.79].
condiii de incertitudine, deoarece, pe lng riscul de a The entrepreneur is ready to take the risk in
suporta pierderi, exist posibilitatea de a obine venituri conditions of uncertainty, because, besides the risk of
suplimentare. Dei este cert faptul c obinerea suffering losses, there is the possibility of gaining
profitului nu este garantat, recompensa pentru timpul additional income. Though it is obvious that the profit
pierdut, efortul i aptitudinile depuse se poate realiza is not insured, the reward for the time, effort and
att sub form de profit, ct i sub form de pierdere. skills spent may be realized both as profit and loss.
Schimbarea mrimii profitului n funcie de The change of the profit amount depending on
nivelul riscului poate fi ilustrat astfel: the level of the risk may be shown in such a way:

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Profit/Profit

P3
P2
P1

0 R2 R3 Risc/Risk

Figura 1.1. Schimbarea mrimii profitului n funcie de nivelul riscului /


Figure 1.1. Change of the Profit Amount depending on the Risk Level
Sursa / Source: .. . , ,
. 3- .//.:- , 2005. p.7

Este posibil alegerea deciziei care presupune It is possible to take the decision of minimum
un risc minim (R1 = 0), ns, n cazul unui asemenea risk (R1 = 0), but, in the case of such a risk level, the
nivel al riscului, nivelul profitului obinut (P1) va fi level of the obtained profit (P1) will be reduced, and in
mai redus, iar, n cazul unui nivel nalt de risc R3, the case of a higher risk level R3, the profit may acquire
profitul poate cpta o valoare cu mult mai mare, fiind a much higher value, equaling with P3. Thus, to gain
egal cu P3. Astfel, pentru obinerea profitului, profit, the entrepreneur is to consciously accept the risk
antreprenorul trebuie s accepte contient riscul ca o as integral part of the economic life.
parte integrant a vieii economice. It should be noted the fact that the
Trebuie remarcat faptul c antreprenorul este n entrepreneur has the right to partially delegate the risk
drept s delege parial riscul altor ageni economici, dar to other economic agents, but he cannot avoid it
s-l evite complet nu poate, fapt ce denot ct de just completely. The expression: That who doesnt risk,
este expresia: Cine nu risc, nu ctig. Cu alte doesnt gain is right. With other words, to gain profit,
cuvinte, pentru a obine profit, antreprenorul trebuie s-i the entrepreneur is to consciously take the risk related
asume contient riscurile aferente deciziei luate. to the decision taken.
Este necesar de menionat c, pn n prezent, So far, the interest for the examination of the
interesul fa de examinarea conceptului teoretic al theoretical concept of the risk is not lowering.
riscului nu scade.
5. Concluzii 5. Conclusions
Studiul diverselor abordri ale noiunii risc se The study of different approaches of the term
caracterizeaz printr-o varietate destul de mare a risk is characterized by a rather big variety of
definiiilor cu caracter teoretic i aplicativ. Fr o definitions of theoretical and practical character.
nelegere justificat a esenei riscului, este imposibil Without a justified understanding of the essence of the
formularea unor recomandri de analiz i eviden a risk, it is impossible to formulate certain
acestuia n activitatea de antreprenoriat. Astfel, recommendations of its analysis and record in the
investigaiile efectuate au dat posibilitate autorilor s entrepreneurial activity. Thus, the investigations gave
formuleze i s argumenteze urmtoarea definiie, possibility to the authors to formulate and argument the
elaborat de autori: Riscul n activitatea de following definition, elaborated by the authors: the risk
antreprenoriat, ca noiune, face trimitere la posibilitatea in entrepreneurial activity, as a term, refers to the
de a evalua, cantitativ i calitativ, probabilitatea unor possibility to quantitatively and qualitatively evaluate
variaii ale rezultatelor scontate fa de valorile sau the probability of variations of the expected results
nivelurile estimate iniial, care pot avea loc n urma against the initially estimated values or levels, which
anumitor aciuni sau inaciuni ale ntreprinderii i may happen as a result of certain actions or inactions
genereaz diverse consecine cu caracter negativ. of the entreprise and generate different consequences
Totodat, n literatura de specialitate, exist of negative character.
diferite modaliti de evaluare a caracterului obiectiv At the same time, the specialized literature
i subiectiv al riscului. Suntem de prere c cea mai describes different ways of evaluating the objective and
corect abordare este cea subiectiv-obiectiv, ntruct subjective character of the risk. We think that the most
principalul argument l constituie recunoaterea righteous approach is the subjective-objective one, as
faptului c, n procesul activitii persoanele fizice, the main argument is to admit the fact that in the

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colectivele de munc se ncadreaz subiectiv n activity process the physical person, the work groups,
diferite relaii. Deci, nsei activitile desfurate sunt etc. subjectively get involved in different relations. So,
caracterizate att printr-o latur subiectiv, ct i the activities themselves are characterized both by
obiectiv. subjective and objective sides.

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Revista / Journal ECONOMICA nr. 3 (93) 2015 79


INTEGRAREA EUROPEAN I POLITICI SOCIALE / EUROPEAN INTEGRATION AND SOCIAL POLICIES

ATITUDINEA TRSTUR ATTITUDE - IMPORTANT


CARACTERIAL IMPORTANT CHARACTER TRAITS IN
N OBINEREA OBTAINING PERFORMANCE
PERFORMANELOR
PhD Iulian MUNTEAN., SAUM
Dr., Iulian MUNTEAN, UASM, Lecturer Diana CIOBANU, ASEM
Lect. univ., Diana CIOBANU, ASEM, Teacher of arts Natalia VIHOCENCO,
Natalia VHOCENCO, prof. de arte plastice, A. Sciusev School of Arts
gr. did. I, .A.P. A. ciusev
The article provides an analysis of the problem
n articolul de fa, este analizat problema of positive attitude towards work, environment and
atitudinii pozitive a unei persoane fa de munc, mediu i society. These components play an important role in
societate. Aceasta prezint o mare importan asupra the way of attitude manifestation and are crucial for
modului n care ea se realizeaz n mod efectiv i performance of individuals and entire society.
constituie un determinant al performanelor individuale i Happiness is a lifestyle. Happiness can be learned.
al rezultatelor ntregii societi. Fericirea este un stil de a Key words: happiness, attitudes and values,
tri. Fericirea se nva. positive thinking, self-development, medium, effort,
Cuvinte-cheie: fericire, atitudini i valori, gndire sociology.
pozitiv, autodezvoltare, mediu, efort, sociologie. JEL: Z1
JEL: Z1
Introduction. Attitude is a tendency towards or
Introducere. Atitudinea reprezint o tendin pro against some phenomena, objects or persons that
sau contra unor fenomene, obiecte, persoane, care apare n determines our behaviour. Attitude has a latent, hidden
procesul referirii la valori i ne determin comportamentul. form that manifests itself in opinions, feelings and
Atitudinea constituie o form latent, ascuns, care se behaviours. They are relatively stable maintaining
manifest n opinii, sentimente i comportamente. Ele sunt positive or negative shades [6].
relativ stabile, i pstreaz coloritul pozitiv sau negativ. In the structure of attitude we can define the
[6] cognitive component (opinions), the affective
n structura atitudinilor, evideniem componenta component and the behavioural component. Attitudes
cognitiv (opiniile), afectiv i comportamental. have strong liaison with values, needs, interests, ideals
Atitudinile sunt n strns legtur cu valorile, necesitile, and personal feelings.
interesele, idealurile i sentimentele personale. The system of attitudes and values of each
Sistemul de atitudini i valori, prezente la nivel individual is different and could be modified in time.
individual, se pot modifica n timp i difer, ntr-o msur Both positive and negative thinking are parts of
mai mare sau mai mic, de la un individ la altul. normal psychological state of each person. Depending
Att gndirea pozitiv, ct i cea negativ fac parte on our condition we strive to see the things from their
din strile psihologice normale ale persoanei. n funcie de good or bad side, but we should be conscious about
stare, nclinm s privim lucrurile n bine sau n ru, dar resulting effects. A negative thinking would attract
trebuie s fim contieni de efectul acestor perspective. O unpleasant happenings and would bring pain, sadness,
gndire negativ va atrage evenimente neplcute i va and other problems into our life, while a positive
aduce, n viaa noastr, suferin, tristee i diverse thinking would bring positive events and would offer
probleme, n timp ce, o gndire pozitiv va atrage us efficiency, satisfaction, success and the feeling of
ntmplri pozitive i ne va oferi eficien, satisfacie, accomplishment.
succes i sentimentul de mplinire. The outlook on life and attitude in general, is
Perspectiva asupra vieii i atitudinea, n general, contagious to others. Without realizing it, each of us
sunt contagioase pentru cei din jur. Fr s ne dm seama, influences people that meets and vice-versa, by
fiecare dintre noi afecteaz persoanele pe care le ntlnete exchanging thoughts and sentiments and through the
i invers, prin transfer de gnduri i sentimente i prin body language. We all prefer to be surrounded by
limbaj corporal. Cu toii preferm s fim n preajma optimistic people, with a positive attitude and we are
oamenilor optimiti, cu atitudine pozitiv i, de multe ori, i often trying to avoid the negativist ones [5].
evitm pe cei negativiti. [5] Research material and method. Positive
Material i metod. Gndirea pozitiv ne ajut s thinking helps us to understand that there are no limits
descoperim c nu avem limite n puterea de a rezolva orice in our power of solving any problem, achieving any
problem, a ndeplini orice obiectiv propus i a ne furi objective and building our future. The secret is our
propriul viitor. Secretul const n ncrederea n forele self-confidence in each situation.
proprii indiferent de situaie. Positive attitude could be developed in

80 Revista / Journal ECONOMICA nr.3 (93) 2015


INTEGRAREA EUROPEAN I POLITICI SOCIALE / EUROPEAN INTEGRATION AND SOCIAL POLICIES

Atitudinea pozitiv poate fi cultivat de oricine everybody. Positive thinking assumes a particular
dorete lucrul acesta. Gndirea pozitiv presupune o cognitive, emotional and behavioural structure in
anumit structur cognitiv, emoional i peoples eyes, a specific way to see themselves and
comportamental n faa lumii, un anumit mod de a se others, to understand, feel and action in relation with
vedea pe sine i pe ceilali, de a nelege, simi i aciona n others and the situation they are facing [1].
relaiile cu ceilali, cu situaia cu care te confruni. [1] People with positive thinking cope better with
Persoanele care au o gndire pozitiv se descurc difficult situations, have bigger physical and
mai bine n situaiile dificile, au o mai mare capacitate de intellectual capacity, resist easier in stressful situations
efort fizic i intelectual, rezist mai bine la situaii stresante and, in general, are more capable to deliver great
i, n general, sunt mai capabile s obin rezultate results than their peers with similar aptitudes [7].
superioare dect alii cu aptitudini asemntoare. [7] According to The Earth Institute Survey (2012),
Danemarca, Norvegia, Finlanda i Olanda sunt Denmark, Norway and Holland are the happiest
cele mai fericite ri din lume, spune raportul ntocmit de countries in the world. Life evaluation in north
The Earth Institute (2012) i primul de acest gen din lume. countries registered an average of 7.6 out of 10 while
Dac evaluarea vieii n rile nordice a avut o medie de the least happy countries Togo, Benin, Central
7.6 din 10, n cele mai puin fericite ri analizate Togo, African Republic and Sierra Leone registered only
Benin, Republica Central African i Sierra Leone nota 3.4. The survey takes into consideration several
final nu a depit 3,4. Studiul ia n calcul mai muli coefficients, from the impact of money on well-being
coeficieni, de la impactul banilor asupra bunstrii, pn to the differences of ages in evaluating interior self-
la diferenele de vrst n aprecierea propriului confort comfort.
interior. A resume of the criteria taken into
Am fcut mai jos un rezumat al criteriilor luate n consideration in this survey, from earnings to religion,
considerare n acest raport, de la ctiguri, la religie. is following.
Veniturile Income
Printre sociologi este cunoscut aa-numitul The Easterlin paradox is well known by
paradox Easterlin, potrivit cruia, n medie, un venit mai sociologists, according to which a higher income
ridicat atrage dup sine fericirea indivizilor, ns, la nivelul normally increases the individual happiness, but at the
unei ri sau comuniti numeroase, nu se aplic acelai level of a whole country or a relatively numerous
principiu i venitul global mai ridicat nu duce la un community, a higher income does not generate a higher
coeficient de fericire global mai mare. Acest lucru se coefficient of global happiness. This could be
explic prin faptul c oamenii au tendina s se compare cu explained by the fact that people tend to compare with
ali oameni tocmai de aceea, cei bogai se vor compara others that is why rich people will permanently
tot timpul cu cei sraci, astfel nct prima ipotez va compare to poor and the first assumption remains
rmne constant. constant.
Munca Work
omajul este unul dintre factorii principali care Unemployment is one of main factors affecting
afecteaz major bunstarea: lipsa unui loc de munc i face welfare: the lack of work makes people to feel useless.
pe oameni s se simt inutili. E important de subliniat c, It is important to highlight that unemployed people are
declarat, nu att lipsa veniturilor i afecteaz pe omeri, ct more affected by the loss of social status and decrease
pierderea statutului social i scderea stimei de sine of self-respect rather than by lack of income.
aferente. The quality of work matters as well and the fact
Conteaz, de asemenea, calitatea muncii, iar faptul that many people feel less happy in the presence of line
c cei mai muli oameni s-au declarat cel mai puin fericii managers says that actual systems of work are mainly
n prezena efilor direci arat c sistemele actuale de based on mechanism of power rather than on the
munc se bazeaz prea puin pe importana relaiilor importance of interpersonal relations.
interumane, miznd mai degrab pe mecanismele puterii. Social capital
Capitalul social Socialization plays an important role in
Socializarea joac un rol esenial n percepia perception of happiness, being fueled by frequent
asupra fericirii, aceasta din urm fiind alimentat i de meetings with friends and relatives, by participation in
ntlnirile frecvente cu prietenii i rudele, de participarea la social and cultural events, by doing sport and volunteer
evenimente sociale i culturale, de practicarea sporturilor i work, or other socially oriented activities. The level of
implicarea n munc de voluntariat sau alte activiti pro- trust in a community is substantially contributing to the
sociale. Nivelul de ncredere dintr-o comunitate contribuie declared welfare of its members. The freedom enjoyed
substanial la bunstarea declarat a membrilor si. by citizens is taken into consideration by this survey of
Libertatea de care se bucur cetenii este, la rndul ei, happiness.
luat n calcul n acest barometru al fericirii. Values and religion
Valori i religie At present, 68% of adult people say that
n acest moment, 68% dintre aduli susin c religia religion plays an important role in their day to day life,

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joac un rol important n vieile lor de zi cu zi, ns but its impact on the level of happiness is not
impactul ei asupra gradului de fericire nu este nc pe completely explained yet. One of the directions could
deplin lmurit. Una dintre piste ar putea fi dedus din be deducted from the Gallup World Poll statistics,
statisticile Gallup World Poll, care arat c practicile i showing that religious practices and beliefs are more
credinele religioase sunt mai rspndite n rile unde spread in countries with lower level of living lower
nivelul de trai este mai sczut venituri mai mici, durata incomes, lifetime, education, personal safety.
de via, educaia i sigurana personal. Physical Health
Sntatea fizic Along with the evident effect of health
Pe lng efectul previzibil al problemelor de problems on wealth, happiness affects health with an
sntate asupra bunstrii, n acest caz, relaia este ambivalent relation.
ambivalent, fericirea afectnd sensibil starea de sntate. Family
Familia World Happiness Report says that marriage,
World Happiness Report arat cum csnicia este, usually, is one of the factors directly related to the
universal, unul dintre factorii care sunt direct corelai cu satisfaction with life. According to surveys, those
satisfacia unei viei mplinite. Estimrile arat c cei married declare themselves being happier than those
cstorii se declar mai fericii dect cei singuri. single.
Educaia Education
Dei o relaie direct ntre educaie i fericire nu a Although there is not found a direct relation
fost stabilit, o educaie mai lung i mai temeinic ridic between education and happiness, a longer and more
ansele de angajare i sigurana profesional, afectnd, n profound education increases the chances to be hired
mod direct, ali factori eseniali pentru evaluarea and professional safety, influencing directly other
bunstrii. factors of welfare evaluation.
Genul Gender
n rile cele mai avansate, femeile se declar mai In most advanced countries, women declare
mulumite i mai fericite dect brbaii, ns acest lucru themselves more satisfied and happier than men subject
este valabil strict n condiii socio-economice bune. n to good socio-economic conditions. In poorer countries
rile mai srace, lucrurile stau exact invers, brbaii the situation is vice-versa, men declaring themselves
declarndu-se mai fericii dect femeile. O alt tendin happier than women. Another tendency, identified by
observat de realizatorii studiului a fost faptul c, att n researchers, is gradual decrease of the level of women
SUA, ct i n Europa, scade ncet gradul de fericire happiness comparing to men in USA and Europe.
declarat al femeilor, n raport cu brbaii. Age
Vrsta Although we tend to think that happiness has
Dei am fi tentai s credem c fericirea este strict strict association with youth, graphs show that in
asociat cu tinereea, graficele arat c, n general, exist o general, there is a relation between age and welfare
relaie ntre vrst i bunstare, care arat c nivelul minim which is at the minimal point of happiness at medium
de fericire este asociat cu vrsta de mijloc (40-50 de ani), age (age of 40-50), registering an increase after this
dup acest prag, nregistrndu-se o alt cretere [2]. stage [2].
Pentru a deveni o persoan pozitiv, nu este In order to become a positive person it is not
suficient s ne informm n legtur cu acest subiect, avem sufficient to inform ourselves on this subject,
nevoie de hotrre i consecven. Dei aceste schimbri determination and consequence are needed. Although
au loc la nivel subcontient, este posibil s realizm these changes are happening at subconscious level it is
procesul la nivel contient. Chiar dac pare ciudat, nu possible to understand the process consciously. Even it
avem nimic de pierdut dac ncercm. Pentru realizarea seems strange we have nothing to lose by trying.
acestui lucru ne vor ajuta urmtorii pai. Following steps will help us.
ncepem ziua cu zmbetul pe buze Start the day with a smile.
Trebuie s facem ceea ce ne place imediat dup ce We should do what we like more immediately
ne trezim. Daca ateptm s facem ceva cu nerbdare after waking up. If we wait doing something after
imediat ce ne trezim, vom ncepe ziua cu zmbetul pe waking up we would start the day with a smile. And we
buze. i nu ne oprim aici: ncheiem ziua n acelai ton, should not stop here: we have to end the day on the
fcnd ceva ce ne place. same tone, by doing something we like.
Eliminarea negativismului Exclusion of negativism
Primul pas reprezint cunoaterea de sine. Cnd The first step is self-knowledge. When we have
avem gnduri negative, trebuie s ncercm s ajungem la negative thoughts we should try to identify their origin.
originea lor. De ce ne trec prin minte, de unde vin i cum Why they appear in our mind, where are they coming
le putem anihila? Emoiile negative au rdcini adnci, pe from and how can we cope with them? Negative
care, uneori, e destul de greu s le contientizm. emotions have deep roots very difficult to identify.
Gndirea pozitiv Positive thinking
Este atunci cnd recunoatem c totul bun sau It happens when we realize that everything

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ru, ne este de folos i de ajutor. S fim ateni la ce se good or bad, is useful and helpful. We have to be
ntmpl n propria via. Nu trebuie s le lum prea n attentive to what happens in our lives. We should not
serios i s lsm viaa s curg. take them too seriously and leave life pass through.
Afirmaiile pozitive Positive affirmations
Afirmaiile sunt declaraii pozitive ale unui rezultat Affirmations are positive statements of a
sau obiectiv dorit. Expresiile sunt n general scurte, desired outcome or objective. In general, expressions
credibile i concentrate. Repetarea lor, de multe ori, are short, credible and concentrated. Their multiple
deschide n timp noi ci n subcontientul nostru, crend repeat is opening new ways in our subconscious thus
un alt mod de gndire. n cazul nostru, urmrim evident creating another way of thinking. In our case we are
gndirea pozitiv. Afirmaiile scurte i pozitive ne vor da evidently following positive thinking. Short and
ncrederea de care avem nevoie. Dac repetm de cteva positive affirmations will give us necessary confidence.
ori pe zi: Da, pot face asta!, ne vom simi mult mai bine Should we repeat daily: Yes, I can do this we will
cu noi nine [4]. feel better with ourselves [4].
A descoperi arta i frumosul Discovering art and beauty
There are several activities that help us to
Exist anumite activiti, care ajut la formarea
create a harmonious and happy personality that is
unei personaliti armonioase i fericite, sensibil fa de
sensible to beauty, and art is one of them.
frumos i arta este una din ele.
In order to stimulate the process of emotions
Pentru a dinamiza procesul de dezvoltare a
and fantasy development as well as development of an
emoiilor, fanteziei i a dezvolta o personalitate liber,
independent personality capable to assimilate national
capabil s asimileze valorile culturii universale i
and universal culture, a favourable and positive
naionale, este necesar de a crea un mediu favorabil i
ambiance should be created. An important role is
pozitiv. Un rol important i revine prezenei unei ambiane
attributed to a pleasant and creative ambiance in which
plcute i creative, n care am putea comunica fr
we could communicate without restrictions, discuss
restricii, discuta teme i subiecte. Mediul favorabil
different themes and subjects. A favourable ambiance
dinamizeaz procesul de obinere a experienei pozitive.
is speeding up the process of obtaining a positive
Prin procesul familiarizrii cu opera de art,
experience.
limbajul plastic, tehnici de lucru, se mbogesc nu numai
As emotions and inner feelings are involved,
cunotinele, dar i viaa spiritual, ntruct acestea
acquaintance with work of arts, artistic language,
antreneaz emoiile i tririle interioare. Aceasta ne
working techniques enriches not only knowledge but
impulsioneaz spre activiti noi, contribuind la formarea
spiritual life as well. This determines us for new
emoiilor pozitive i fiind un bun mijloc de a ne ajuta s ne
activities contributing to creation of positive emotions
dezvoltm integral i armonios n toate dimensiunile vieii
and being a good tool in helping us to develop
spirituale.
ourselves integrally and harmoniously in every aspect
Dezvoltarea creativitii plastice, a gustului estetic,
of spiritual life.
a capacitii de exprimare faciliteaz tendina ctre
Development of plastic creativity, aesthetic
libertatea cugetului, ctre fericire i sentimente estetice,
taste, and capacity of self-expression facilitates the
contribuie la dezvoltarea competenelor de creaie artistic
tendency toward freedom of mind, happiness and
i sporete ncrederea n forele proprii [8].
aesthetic sentiments, contributes to the development of
nlocuirea influenelor negative cu cele pozitive
competencies of artistic creation and increases self-
Este important s identificm factorii externi confidence [8].
negativi. De exemplu, starea de spirit poate fi otrvit, Replacing negative influences with positive
dac suntem nconjurai de persoane negative. Dac nu It is important to identify negative external
suntem suficient de ateni, vom ncepe s adoptm factors. For example, mood can be poisoned if we are
gndurile lor. Prin urmare, trebuie s fim ateni la surrounded by negative people. If we are not
influenele negative. S limitm expunerea la aceste sufficiently attentive we will start to accept their ways
gnduri ct mai mult posibil. De asemenea, trebuie s of thinking. Respectively, we should be attentive with
evitm discuia propriilor planuri cu oameni care nu ne negative influences. We should limit exposure to these
ncurajeaz i nu ne susin visurile. thoughts as much as possible. As well, we should avoid
n schimb, ne nconjurm cu gnduri i aciuni de discussions of personal plans with people that do not
la oamenii care ne motiveaz. Dac suntem demotivai, encourage us and do not support our dreams.
oamenii din jurul nostru ne vor face s ne simim mai bine. Instead, we should be encouraged with thoughts
Energia pozitiv care ne nconjoar ne va ajuta s ne and actions of people that motivate us. People from
mbuntim modul de gndire. around us will make us feel better should we be
Controlul fricii demotivated. Positive energy that surrounds us will
Frica este, de cele mai multe ori, ceea ce ne ine help us to improve the ways of thinking.
departe de succes. Ne este fric s ne asumm riscuri din Fear control
teama de a pierde sigurana de acum. Putem ncerca s ne More often fear is what takes us away from

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convingem c suntem fericii n starea actual atunci cnd, success. We are frightened to take risks for fear of
n realitate, nu suntem. losing actual safety. We could try to persuade ourselves
Ce temeri avem? Analiznd pas cu pas temerile that we are happy in the situation when we are not.
vedem unde putem s le transformm n ceva pozitiv. What fears do we have? Having a step by step
Cnd ne confruntm cu propriile temeri, de multe ori, analysis of our fears we could see where we can
realizm c cel mai ru scenariu nu este la fel de ru cum transform them into something positive. When we are
ne imaginm. De fapt, beneficiile schimbrii justific, facing own fears often we understand that the worst
adesea, asumarea riscului. scenario is not as bad as we imagined it. In fact, the
Discuiile pozitive benefits of changes justify the risk taken.
n discuii, nu dm sfaturi, dac nu ni se cere. Positive discussions
Facem complimente i suntem sinceri n ce spunem. We should avoid offering advices until we are
nvm a tcea. ncurajm, consolm i oferim mulumire asked to. We have to make compliments and to be
i ajutor. frank in our words.
S ne bucurm de momentele pozitive Let us enjoy the positive moments
Este mult mai uor s avem o atitudine pozitiv, It is easier to have a positive attitude should we
dac ne concentrm pe cele mai bune momente din via. concentrate on best moments from life. It is inevitable
Este inevitabil s ai i probleme i provocri, trebuie ns to have problems and challenges and it is important to
s i aminteti c aa e viaa, are i urcuuri i coboruri. understand that life has ascending and descending
Iar dup fiecare perioad mai puin bun, vine una times. And each period that is not so good is followed
excelent! by excellent time!
Prin urmare, alegem s ne umplem mintea cu Respectively, we decide to fulfil our mind with
gnduri i imagini pozitive. S facem din asta un obicei positive thoughts and images. A conscious habit is to
contient. Pentru nceput, putem ncepe prin a aprecia tot be done. For the first, we could start by appreciating
ceea ce avem acum. O stare de recunotin ajut foarte everything we have now. A status of gratitude
mult la gndirea pozitiv. encourages positive thinking.
Concluzie. Oamenii i schimb cu greu Conclusion. People hardly change their
atitudinile, datorit faptului c acestea au o component attitudes due to the fact that they have an emotional
emoional, mai degrab dect raional. Stima de sine, component rather than rational. Self-respect, prejudice,
prejudecata, atracia, mi place..., ursc..., nu-mi place...., attraction, I like, I hate, I dislike, I love, I
iubesc..., admir...., detest... Atitudinile sunt sentimente admire, I detest Attitudes are deeply rooted
adnci nrdcinate care iau forma unor reacii pozitive, feelings that manifest in positive, negative or mixed
negative sau mixte fa de tot ceea ce ne nconjoar. reactions to everything surrounding us. Attitudes are
Atitudinile sunt necesare adaptrii sociale. [3] necessary for social adaptation [3].
Discuiile interne negative nu se vor schimba Negative internal discussions would not change
imediat cu o gndire pozitiv. Dac mintea nu este immediately with a positive thinking. If the mind is not
obinuit s gndeasc pozitiv, va avea nevoie de ceva acquainted to think positively, a period of time will be
timp pentru a face trecerea. Vestea bun este c noi putem necessary for transition. The good news is that we can
s ne controlm gndurile i viaa. Putem s gndim control our thoughts and life. We can think positively
pozitiv n fiecare zi. Formarea atitudinilor pozitive nu este every day. The creation of positive attitudes is not an
mereu un proces uor. Uneori, avem zile n care pare foarte easy process. Sometimes there are days when it seems
dificil s vezi lucrurile roz. impossible to see the things in pink colour.
Fericirea este un stil de a tri, aa cum alimentaia Happiness is a way of life like healthy eating is a
sntoas este o decizie pe care fiecare din noi o ia conscious decision taken by each of us. We are not
contient. Nu ne natem s fim fericii sau nefericii i born to be happy or unhappy and we can choose to be
putem alege s fim fericii n via, tot aa cum ne alegem happy like we choose our clothes and favourite books.
hainele i crile preferate. Fericirea se nva. Happiness could be learned.

Bibliografie / Bibliography:
1. CIOMAG R. V., Atitudinea trstur caracterial important n obinerea performanelor sportive,
Bucureti, 2012.
2. Dicionar enciclopedic de psihologie, Ed. Babel, Bucureti, 1997.
3. MUCCHIELLI A., Noua psihologie, Editura tiinific, Bucureti, 1994.
4. NECULAU A., Manual de psihologie social, Ed. Polirom, Iai, 2003.
5. POPOVICI S., Formarea, meninerea i msurarea atitudinilor.
6. Revista Punct.
7. World Happiness Report (WHR), 2012.
8. . ., , , 1999

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SUSTENABILITATEA BALANEI BALANCE OF PAYMENTS


DE PLI A REPUBLICII SUSTAINABILITY: EVIDENCE
MOLDOVA FROM THE REPUBLIC OF
MOLDOVA
Drd., Marina SOLOVIOVA, ASEM
ef de secie, Direcia Balana de pli, PhD student Marina SOLOVIOVA, ASEM
Banca Naional a Moldovei Head of section, Balance of Payments
Division, National Bank of Moldova
Articolul abordeaz problema sustenabilitii
contului curent al balanei de pli pe exemplul Republicii The article tackles the issue of balance of
Moldova. Cu acest scop, am utilizat criteriile convenionale payments current account sustainability as exemplified
de apreciere a strii balanei de pli descrise de Milesi- by the Republic of Moldova. To that end, we have used
Ferretti, Razin (1996), Roubini, Wachtel (1997). Rezultatele the conventional criteria for BOP assessment
arat faptul c, dei exist unele aspecte pozitive, n general, described by Milesi-Ferretti, Razin (1996), Roubini,
balana de pli a Republicii Moldova se afl ntr-o stare de Wachtel (1997). The results show that, although
dezechilibru persistent i este nesustenabil. several positive aspects have been found, in general
Cuvinte-cheie: balan de pli, cont curent, terms the current account of the Republic of Moldova
echilibru extern, sustenabilitate is in a state of persistent imbalance and is not
JEL: F32, F41 sustainable.
Key words: balance of payments, current
Introducere. n ultimii ani, dezechilibrele globale account, external imbalance, sustainability
de cont curent au constituit, tot mai des, subiectul JEL: F32, F41
dezbaterilor, fiind evideniate ca unul din factorii ce au
contribuit la turbulena legat de criza financiar din anii Introduction. Over recent years, global current
2008-2009. Criza de datorie, cu care se confrunt n ultimii account imbalances have increasingly been at the
ani Grecia, este, de asemenea, o consecin a evoluiei center of debate as a contributing factor to the turmoil
necontrolate a deficitului balanei de pli a acestei ri ce a related to the financial crisis of 2008-2009. The debt
condus la acumularea unei datorii externe nesustenabile. Cu crisis endured by Greece lately is also a consequence of
toate c, n urma politicilor economice de ajustare realizate uncontrolled evolution of its current account deficit,
de guvern, contul curent al Greciei a devenit, n prezent, which has entailed the accumulation of an
excedentar, ara suport, n continuare, consecinele grave unsustainable external debt. Although nowadays
ale crizei, cu repercusiuni asupra ntregii zone euro. Greeces current account balance has come to a surplus
Exist preri potrivit crora dezechilibrele de cont as a result of adjustment economic policies undertaken
curent nu reprezint un motiv de ngrijorare (aa-numita by the government, the country is still facing the harsh
doctrin Lawson). n conformitate cu aceasta, deoarece consequences of the crisis, with repercussions over the
contul curent al balanei de pli este rezultatul net al entire Eurozone.
economiilor i investiiilor, private i publice, deciziile According to some views, current account
private descentralizate cu privire la economii i investiii imbalances are not a matter of concern (the so-called
sunt optime i, astfel, conduc la un cont curent optim. Statul Lawson doctrine). The rationale is, since the BOP
nu poate s cunoasc mai bine dect agenii economici current account is the net result of savings and
privai, care trebuie s fie volumul economiilor i investment, private and public, private decentralized
investiiilor private, de aceea, atunci cnd modificarea decisions on saving and investment are optimal and
contului curent rezult dintr-o schimbare a thus lead to an optimal current account. The
comportamentului sectorului privat, statul nu trebuie s government cannot know better than private economic
intervin, ci trebuie s se concentreze asupra bugetului agents what the amount of private savings and
public naional. ns, n lumina recentelor crize globale, investment should be, thus, when changes in current
asemenea preri au devenit puin convingtoare. C. Reinhart account arise from a shift in private sector behavior,
i V. Reinhart (2009) [1] au studiat un eantion larg de the government should not interfere and should instead
economii emergente i dezvoltate, n sensul nclinaiei lor concentrate on the state budget. However, in the light
spre diferite tipuri de crize financiare, ajungnd la concluzia of recent global crises such views have become
c, n prezena unor deficite substaniale de cont curent, unpersuasive. Reinhart and Reinhart (2009) [1] have
crete nclinaia economiilor emergente spre crize, n timp studied a large sample of emerging and developed
ce, pentru economiile dezvoltate, rezultatele sunt mixte. ntr- economies in terms of their inclination to various types
un studiu realizat pe urmele crizei globale din 2008-2009, of financial crises, reaching the conclusion that in the
Frankel i Saravelos (2010) [2] demonstreaz c starea presence of substantial current account deficits the
contului curent are putere de prezicere a crizelor valutare. inclination of emerging economies to crises increases,

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Cato i Milesi-Ferretti (2013) [3] au studiat un eantion de while the evidence for developed economies is mixed.
economii emergente i dezvoltate, n perioada 1970-2011 i In a research carried out in the wake of the 2008-2009
au constatat faptul c att stocul net, mare, de angajamente global crisis, Frankel and Saravelos (2010) [2] show
financiare externe, ct i deficitele mari de cont curent that the state of the current account has some predictive
(msurate ca atare ori ca abateri de la normele power for currency crises. Cato and Milesi-Ferretti
convenionale), majoreaz probabilitatea crizelor de datorie. (2013) [3] have studied a sample of emerging and
Pentru a nu admite n Republica Moldova o situaie developed economies over 1970-2011 and found that a
similar celei din Grecia este necesar, n primul rnd, large stock of net foreign liabilities and a high current
evaluarea msurii n care tendinele indicatorilor balanei de account deficit (measured as such or as deviations from
pli a rii urmeaz o cale sustenabil. n vederea atingerii conventional norms) both increase the probability of
acestui scop, noi vom realiza, n prezentul articol, debt crises.
urmtoarele obiective: sistematizarea criteriilor In order to prevent a situation similar to that of
convenionale de apreciere a strii balanei de pli descrise Greece in the Republic of Moldova, it is necessary,
n literatura de specialitate, aplicarea lor la situaia Republicii first of all, to evaluate to what extent the balance of
Moldova, evaluarea vulnerabilitii generale a contului payments trends are following a sustainable path. To
curent al rii noastre. achieve this goal, we will fulfill the following
1. Definiii i metode. n literatura de specialitate, se objectives in this article: systematize the conventional
constat divergene n ceea ce privete definiia exact a criteria for BOP assessment described in research
sustenabilitii contului curent al balanei de pli, ns, n literature, apply them to the situation of the Republic of
linii generale, sustenabilitatea presupune faptul c Moldova, and evaluate the general vulnerability of our
meninerea politicii de stat curente sau a comportamentului countrys current account.
sectorului privat nu va conduce la necesitatea unor 1. Definitions and methods. There are
schimbri drastice n politici sau la o criz. Contul curent al divergences in the research literature as to the exact
rii se consider sustenabil, dac nu exist motive de a definition of BOP current account sustainability.
presupune c el va cauza modificri rapide ale ratelor However, in general terms, sustainability implies that
dobnzii, ale cursului de schimb, ale ratei de cretere the continuation of the current state policy or private
economic sau orice alt destabilizare economic la nivel sector behavior will not lead to the need for drastic
domestic sau global. changes in policies or to a crisis. The current account is
Nu exist criterii teoretice simple i universale considered sustainable if there are no reasons to believe
pentru aprecierea sustenabilitii contului curent. Totui, that it will cause rapid changes in interest and exchange
anumite reguli practice au fost formulate n literatura de rates, in economic growth rates or any other economic
specialitate (Milesi-Ferretti, Razin, 1996 [4]; Roubini, destabilization at the domestic or global level.
Wachtel, 1997 [5]) i pot fi sistematizate n felul urmtor: There are no simple and universal criteria for the
1. Raportul soldului contului curent la PIB. assessment of current account sustainability.
Numeroase crize (valutare sau de datorie) au avut Nevertheless, some practical rules have been developed
loc n prezena unui deficit de cont curent mare, by researchers (Milesi-Ferretti, Razin, 1996 [4];
comparativ cu PIB (Chile n 1981, Finlanda n 1991, Roubini, Wachtel, 1997 [5]) and can be systematized
Mexic n 1994, Thailanda n 1997, SUA n 2007, as follows:
Islanda n 2008, Grecia n 2010 etc.). n prezent, 1. Current account to GDP ratio. Many crises
plafonul convenional pentru raportul contului curent (currency or debt) occurred in the presence of a
la PIB este de 5%. Un deficit ce depete acest large current account deficit relative to GDP (Chile
nivel trebuie s atrag atenia, n particular, dac e in 1981, Finland in 1991, Mexico in 1994, Thailand
finanat din fluxuri financiare pe termen scurt; in 1997, USA in 2007, Iceland in 2008, Greece in
2. Originea dezechilibrului. Dac deficitul contului 2010 etc.). Today, the conventional ceiling for the
curent este semnificativ i rezult din reducerea current account to GDP ratio is 5%. A deficit
economiilor naionale (i nu din creterea exceeding this level should attract attention,
investiiilor), atunci el este mai puin sustenabil. especially if it is financed by short-term financial
Raionamentul rezid n faptul c finanarea flows;
deficitului de cont curent necesit mprumutarea 2. Origin of imbalance. If a current account deficit is
mijloacelor de peste hotare, iar aceasta este mai considerable and results from a decrease in national
puin riscant, dac finaneaz investiiile i nu saving (rather than from a growth in investment),
consumul (care se manifest prin scderea then it is less sustainable. The rationale is that
economiilor). Investiiile noi majoreaz capacitatea financing a current account deficit requires
de producie i, implicit, viitoarele ncasri din borrowing from abroad, and this is less risky when
exporturi. Este relevant i tipul investiiilor: it finances investment rather than consumption
investiiile n capitalul productiv sunt mai benefice (which causes saving to decrease). New investment
pentru sustenabilitatea contului curent dect increases production capacity and, implicitly, future
investiiile imobiliare; exports revenue. The type of investment is also

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3. Structura contului curent. Deficitul este mai puin relevant: investment in productive capital is more
sustenabil, dac soldul negativ rezult mai mult din beneficial to the current account sustainability that
balana comercial dect din balana veniturilor, investment in real estate;
deoarece deficitele comerciale mari i persistente 3. Current account structure. A deficit is less
reprezint simptomele problemelor structurale de sustainable when it arises more from the trade
competitivitate, n timp ce veniturile negative pot balance than from the income balance, because
constitui un vestigiu al datoriilor externe acumulate large and persistent trade deficits are symptomatic
n trecut. of structural competitiveness issues, while negative
4. Gradul de deschidere a economiei. Exporturile income can be a reminiscence of debt accumulated
reprezint sursa de valut pentru deservirea datoriei in the past.
externe. Respectiv, rile cu exporturi mai mari i 4. Economic openness degree. Exports are a source
onoreaz angajamentele financiare cu mai mult of foreign exchange needed to service the external
uurin. Pe de alt parte, ponderea mare a debt. Thus, countries with larger exports are able to
exporturilor n PIB poate fi o surs de fulfill their financial commitments more easily. On
vulnerabilitate, dac creterea economic se bazeaz the other hand, a large share of exports in GDP can
excesiv pe exporturi n condiiile cererii interne be a source of vulnerability if economic growth is
slabe. excessively driven by exports while domestic
5. Gradul de diversificare a comerului extern. Sunt demand is weak.
vulnerabile la ocuri externe rile al cror export 5. External trade diversification. Countries whose
este dominat de un numr redus de bunuri i rile exports are dominated by a limited number of
dependente de importurile de materii prime i goods and countries that are dependent on imports
resurse energetice. of raw materials and energy resources are more
6. Raportul datoriei externe la PIB. O evoluie a vulnerable to external shocks.
contului curent, ce duce la creterea exagerat a 6. External debt to GDP ratio. An evolution of
datoriei externe fa de PIB, indic faptul c acesta current account leading to an exaggerated growth
este nesustenabil, deoarece creditorii externi, la un in external debt to GDP ratio points at its
anumit moment, i vor pierde ncrederea n unsustainability, because foreign creditors will, at
capacitatea rii de a-i onora obligaiunile financiare some time, lose their trust in the countrys ability to
i vor limita volumul creditrii, ceea ce va duce la o honor its financial liabilities and will limit the
criz a datoriei externe. amount of lending, which will entail a debt crisis.
7. Dinamica creterii economice. Ceteris paribus, 7. Economic growth trends. Ceteris paribus, higher
ratele mai nalte de cretere economic se asociaz growth rates are associated with higher BOP
cu sustenabilitatea mai mare a balanei de pli, sustainability, because a faster economic growth
deoarece creterea economic mai mare reduce reduces the external debt to GDP ratio and
raportul dintre datoria extern i PIB i majoreaz increases the countrys ability to repay its external
capacitatea rii de a onora serviciul datoriei externe. debt.
8. Structura intrrilor de capital. Intrrile de capital pe 8. Capital inflows structure. Short-term capital
termen scurt sunt mai riscante dect cele pe termen inflows are riskier than long-term, and capital
lung, iar intrrile de capital sub form de investiii n inflows in the form of equity are more stable than
aciuni sunt mai stabile dect cele ce genereaz those that generate debt. Among debt-generating
datorii. Printre intrrile de capital generatoare de capital inflows those coming from international
datorii, cele ce provin de la organizaiile financiare financial organizations or foreign governments are
internaionale sau guverne sunt mai stabile, more stable as compared to those offered by private
comparativ cu cele oferite de creditorii privai. creditors.
9. Volumul deservirii datoriei externe. O povar mare 9. Amount of external debt service. A large burden of
cauzat de deservirea angajamentelor externe external liabilities servicing precludes the financing
mpiedic finanarea contului curent i l face mai of current account, making it less sustainable. In
puin sustenabil. De asemenea, plile externe mari addition, large external payments related to external
legate de serviciul datoriei externe distrag resursele debt service draw resources away from the imports
de la importarea bunurilor de capital i, astfel, of capital goods and thus undermine future
submineaz creterea economic viitoare. economic growth.
10. Volumul activelor de rezerv. Activele de rezerv 10. Reserve assets amount. Sufficient reserve assets
suficiente i permit rii s-i finaneze contul curent help the country to finance its current account at a
la un cost mai sczut i, astfel, reduc riscul lower cost and thus reduce the risk of
nesustenabilitii. Totodat, activele de rezerv unsustainability. At the same time, excessive
excesive distrag mijloacele de la utilizri productive reserve assets draw resources away from
i pot mpiedica creterea economic. productive uses and can impede economic growth.
11. Regimul ratei de schimb. Ratele de schimb fixe ajut 11. Exchange rate regime. Fixed exchange rates help

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la reducerea temporar a inflaiei, ns to temporarily reduce inflation, but disbalance the


dezechilibreaz balana de pli. Ratele de schimb BOP. Floating exchange rates support the BOP, but
flotante susin balana de pli, dar alimenteaz fuel domestic inflation by launching the
inflaia intern, declannd spirala depreciere- depreciation-inflation spiral.
inflaie. 12. Money and banking system soundness. Foreign
12. Sntatea sistemului financiar-bancar. Investiiile investment implies the participation of nonresidents
strine directe presupun participarea nerezidenilor in the domestic financial system. The fragility of
n sistemul financiar naional. Fragilitatea sistemului the countrys banking system will discourage
bancar al rii i va descuraja pe investitorii strini foreign direct investors and the country will have to
direci, iar ara va fi nevoit s-i finaneze deficitul finance its current account deficit by means of
de cont curent din mprumuturi, majornd datoria loans, increasing its external debt.
extern. 13. Political stability. The turbulence of political
13. Stabilitatea politic. Turbulena situaiei politice are situation has the same impact on BOP equilibrium
acelai impact asupra echilibrului balanei de pli ca as banking system fragility. Besides that, the risk of
i fragilitatea sistemului bancar. De asemenea, riscul a new regime not continuing previously
c un nou regim nu va continua politicile economice coordinated economic policies will reduce the
coordonate anterior va reduce oferta de mprumuturi supply of loans from international organizations.
de la organizaiile internaionale. 2. Results: sustainability of the BOP of the
2. Rezultate: sustenabilitatea balanei de pli a Republic of Moldova. Apart from years 2001-2004,
Republicii Moldova. Cu excepia perioadei 2001-2004, Moldovas current account to GDP ratio has always
deficitul contului curent al Republicii Moldova, raportat la exceeded the critical ceiling of 5%. On the other hand,
PIB, a depit plafonul critic de 5%. Pe de alt parte, PIB-ul Moldovas GDP is in the growth phase, which
Republicii Moldova se afl n faza de cretere, ceea ce increases the countrys ability to honor its external debt
majoreaz capacitatea rii de a onora serviciul datoriei service.
externe. As for the current account structure, we note that
n ceea ce privete structura contului curent, deficits recorded in Moldovas current account have
constatm faptul c deficitele nregistrate n balana de pli always been dominated by trade deficits (figure 2.1).
a Republicii Moldova au fost ntotdeauna dominate de This suggests that the Republic of Moldova is facing
deficitele comerciale (figura 2.1). Aceasta ne sugereaz structural competitiveness-related issues, which makes
faptul c, n Republica Moldova, exist probleme structurale the current account deficit less sustainable. The
legate de competitivitate, ceea ce face deficitul de cont positive side of Moldovas external trade in goods is
curent s fie mai puin sustenabil. Latura pozitiv a situaiei that the exports to GDP ratio (42% in 2014) points at a
n comerul exterior cu bunuri al Republicii Moldova const fairly high degree of economic openness, which means
n faptul c exporturile raportate la PIB (42% n 2014) arat that the Republic of Moldova has the possibility to
un grad destul de nalt de deschidere a economiei, ceea ce generate foreign exchange needed for settling its
nseamn c Republica Moldova are posibilitatea de a external financial liabilities. On the other hand, the
genera mijloacele valutare necesare pentru onorarea current account sustainability is undermined because of
angajamentelor sale financiare externe. Pe de alt parte, an excessive concentration of trade: (1) From the point
sustenabilitatea contului curent este subminat de of view of the structure by commodities, exports are
concentrarea excesiv a comerului: (1) Din punct de vedere dominated by agricultural and foodstuff products (46%
al structurii pe bunuri, la export, predomin produsele in 2014), and imports by energy resources (20% in
agroalimentare (46% n 2014), iar la importuri resursele 2014); (2) From the geographic point of view, exports
energetice (20% n 2014); (2) Din punct de vedere to just four countries (Romania, Russia, Italy,
geografic, exporturile spre doar patru ri (Romnia, Rusia, Germany) accounted for 53% in 2014, while imports,
Italia, Germania) au constituit 53% n 2014, iar importurile, in a similar fashion, were dominated by Romania,
la fel, au fost dominate de Romnia, Rusia, Ucraina i Russia, Ukraine, and Germany (55%). The income
Germania (55%). Soldul veniturilor este pozitiv, deoarece balance is positive because the compensation of
veniturile obinute de rezideni din munca prestat patronilor resident employees received from nonresident
nerezideni depesc volumul dividendelor i dobnzilor employers exceeds the amount of dividends and
pltite investitorilor strini. Transferurile curente interest paid to foreign investors. Current transfers
nregistreaz excedente graie transferurilor personale record surpluses due to personal transfers received
primite de peste hotare, precum i transferurilor from abroad, as well as to intergovernmental transfers.
interguvernamentale. Totui, veniturile i transferurile However, income and current transfers do not cover the
curente nete nu acoper integral deficitul comercial (85% n trade deficit entirely (85% in 2014), creating a
2014), crend o necesitate de finanare acoperit din surse financing need covered from external sources (USD
externe (451 mil. dolari SUA n 2014). 451 million in 2014).

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Figura 2.1. Structura contului curent al balanei de pli a Republicii Moldova pe principalele
componente, 1995-2014, milioane dolari SUA / Figure 2.1. Structure of the current account of Moldovas
BOP by main components, 1995-2014, USD million
Sursa: Elaborat de autor n baza datelor de la BNM / Source: Elaborated by the author based on NBM data

Din punct de vedere al conturilor naionale, From the point of view of national accounts,
deficitele persistente de cont curent nregistrate n the persistent current account deficits recorded in
balana de pli a Republicii Moldova rezult din Moldovas BOP result from the discrepancy between
discrepana dintre economii brute i investiii (figura gross savings and investment (Figure 2.2): the
2.2): investiiile rii depesc economiile naionale, iar countrys investment exceeds national savings, and the
excesul de investiii este finanat de nerezideni, fapt exceeding investment is financed by nonresidents,
reflectat de situaia contului curent. Dac dezagregm which is reflected by the state of the current account. If
indicatorii prezentai n figura 2.2, artnd economia we disaggregate the indicators shown in Chart 2.2,
brut ca diferen ntre venitul naional disponibil brut presenting the gross savings as difference between the
i consum (figura 2.3), observm c deficitele de cont gross national disposable income and consumption
curent din ultimii ani se datoreaz nu att evoluiei (Figure 2.3), we note that the current account deficits
investiiilor, ct consumului n cretere (care recorded lately are due not so much to the investment
diminueaz economia brut). De asemenea, n structura dynamics as to the growing consumption (which
formrii brute de capital, predomin investiiile n reduces the gross savings). In addition, the structure of
construcii (60% n 2014), i nu n maini i utilaje. gross capital formation is dominated by investment in
Putem spune c deficitul actual de cont curent este real estate (60% in 2014) rather than investment in
neproductiv, mijloacele obinute din exterior sunt machinery and equipment. One can say that the
ndreptate, prioritar, spre consum i investiii present-day current account deficit is unproductive,
imobiliare, i nu spre majorarea capacitilor de resources obtained from abroad are mainly allocated to
producie, ceea ce nu contribuie la creterea viitoarelor consumption and investment in real estate rather than
ncasri din exporturi. to the buildup of production capacities, which does not
Necesitatea de a finana din surse externe contribute to the growth of future exports revenue.
deficitul de cont curent conduce la acumularea datoriei The need to finance the current account deficit
externe, care a ajuns, la sfritul anului 2014, la 6.5 from external sources leads to the accumulation of
miliarde dolari SUA sau la 82%, n raport cu PIB. external debt, which reached US$ 6.5 billion at the end
Datoria extern public i public garantat se 2014, or 82% relative to GDP. The public and publicly
ncadreaz n normele convenionale, ns datoria guaranteed external debt fits conventional norms;
extern privat depete aproape de trei ori volumul however, the private external debt exceeds almost
datoriei externe publice, crend motive de ngrijorare. threefold the amount of public external debt, giving
Este alarmant i volumul deservirii datoriei externe: rise to concerns. The amount of external debt service is
anual, Republica Moldova aloc, n aceast direcie, also alarming: each year the Republic of Moldova
circa un sfert din ctigurile sale din exporturi de bunuri allocates to this direction approximately one quarter of
i servicii (24% n 2014). n totalul datoriei externe, sub its revenues from exports of goods and services (24%

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form de mprumuturi predomin mprumuturile in 2014). The total external debt in the form of loans is
contractate de la creditorii nerezideni privai, iar dominated by loans drawn from private nonresident
ponderea mprumuturilor provenite de la organizaii creditors, while the share of loans taken from
internaionale sau guverne strine constituie 44% international organizations or foreign governments is
(2014). Situaia alarmant a datoriei externe este 44% (2014). The disturbing state of external debt is
atenuat de faptul c, n structura angajamentelor mitigated by the fact that in the structure of external
financiare externe (reflectate n poziia investiional financial liabilities (reflected in the international
internaional) predomin cele pe termen lung cu o investment position) long-term liabilities are prevailing
pondere de 64%, din care stocul de investiii strine with a share of 64%, of which the stock of foreign
directe constituie circa o jumtate sau 29% din totalul direct investment makes up about half, or 29% of the
angajamentelor financiare externe (2014). total external financial liabilities (2014).

Figura 2.2. Deficitul contului curent al balanei de pli a Republicii Moldova ca diferen dintre
economia brut i investiiile totale, 1995-2019 (prognoz), milioane dolari SUA /
Figure 2.2. Current account deficit of Moldovas BOP as difference between gross saving and investment,
1995-2019 (forecast), USD million
Sursa: Elaborat de autor n baza datelor FMI (World Economic Outlook, April 2015) /
Source: Elaborated by the author based on IMF data (World Economic Outlook, April 2015)

Figura 2.3. Reprezentarea grafic a identitii CC = VNDB C G I n cazul Republicii Moldova, 2007-
2013, milioane lei / Figure 2.3. Graphic representation of identity: CA = GNDI C G I in the case of
the Republic of Moldova, 2007-2013, MDL million
Sursa: Elaborat de autor n baza datelor BNS / Source: Elaborated by the author based on NBM data

n ceea ce privete suficiena activelor oficiale de Concerning the sufficiency of official reserve
rezerv ce stau la dispoziia Bncii Naionale a assets available to the National Bank of Moldova, at
Moldovei, la sfritul anului 2014, volumul lor the end of 2014 their amount met the adequacy criteria:
corespundea criteriilor de adecvaie: acoperirea a cel coverage of at least 3 months of imports of goods and
puin 3 luni de importuri de bunuri i servicii, acoperirea services, coverage of 20% of broad money M2,

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a 20% din masa monetar M2, acoperirea a 100-150% coverage of 100-150% of the sum: 30% of short-term
din suma: 30% din datoria pe termen scurt + 10% din debt + 10% of other portfolio liabilities + 5% of M2 +
alte angajamente de portofoliu + 5% din M2 + 5% din 5% of exports. Nevertheless, reserve assets do not meet
exporturi. ns, rezervele nu corespund criteriului ce the criterion that requires full coverage of short-term
presupune acoperirea integral a datoriei externe pe external debt: reserves covered only 91% of it at the
termen scurt: la sfritul anului 2014, rezervele au end of 2014.
acoperit 91% din aceasta. As for the soundness of money and banking
Cu referire la starea sistemului financiar-bancar, system, which also determines the sustainability degree
care, de asemenea, determin gradul de sustenabilitate a of the BOP, we note its fragility: as of the current date,
balanei de pli, constatm fragilitatea acestuia: la three commercial banks in the Republic of Moldova
momentul actual, trei bnci comerciale din Republica are under the special administration regime, facing the
Moldova se afl n regim de administrare special, cu prospect of being closed down.
perspectiva lichidrii. Neither is the current political situation
Nici situaia politic curent nu favorizeaz conducive to BOP sustainability: although the
sustenabilitatea balanei de pli: dei stabilitatea cursului stability of the geopolitical course is a plus, a
geopolitic constituie un plus, o latur negativ este durata negative side is the short period of activity of the
scurt de funcionare a guvernului precedent (3 luni) i previous government (3 months) and the fact that
faptul c puterea, n Parlament, este reprezentat de o the parliamentary power is represented by a
coaliie, i nu de o majoritate, ceea ce face situaia mai coalition rather than a majority, which makes the
puin stabil. situation less stable.
Rezumnd cele descrise mai sus (tabelul 2.1), Summing up the above-mentioned aspects
putem conchide c balana de pli a Republicii Moldova (table 2.1), we can conclude that Moldovas BOP is
se afl ntr-o stare de dezechilibru persistent, este in a state of persistent imbalance, is unsustainable
nesustenabil i necesit aplicarea combinat a unui set and requires the combined application of a set of
de politici economice pentru mbuntirea evoluiei economic policies to enhance the current account
soldului contului curent. dynamics.

Tabelul 2.1/ Table 2.1


Grila de evaluare a sustenabilitii balanei de pli a Republicii Moldova / Moldovas current account
sustainability assessment

Impactul asupra sustenabilitii /


Valoarea (anul 2014, date
Impact on sustainability
Criteriul/Criterion preliminare) / Value (2014,
Negativ / Neutru / Pozitiv /
preliminary data)
Negative Neutral Positive
1 2 3 4 5
Contul curent / PIB /
-5.7%
Current account / GDP
Dinamica PIB / GDP dynamics +4.6%
creterea investiiilor (+17%) i
Originea deficitului de cont curent / consumului (+9%) / growth in
Origin of current account deficit investment (+17%) and in
consumption (+9%)
Tipul predominant al investiiilor /
imobiliare 60% / real estate 60%
Main type of investment
Sursa deficitului n structura
contului curent / Source of deficit in balana comercial / trade balance
CA structure
Export de bunuri i servicii / PIB /
Exports of goods and services / 42%
GDP
export: 46% - produsele
agroalimentare, import: 20% -
resursele energetice; 4 ri-partenere
Diversificarea comerului exterior /
principale / exports: 46% -
External trade diversification
agricultural products and foodstuff,
imports: 20% - energy resources; 4
main partner countries

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1 2 3 4 5
82%, din care public - 22%, privat
Datoria extern brut / PIB /
- 60% / 82%, of which public
Gross external debt / GDP
22%, private 60%
Deservirea datoriei externe / Export
de bunuri i servicii /
24%
External debt service / Exports of
goods and services
Ponderea creditorilor organizaii
internaionale sau guverne n DE
sub form de mprumuturi / Share of
44%
creditors international
organisations or governments in ED
in the form of loans
Structura pe termene de scaden a
pe TL: 64%, din care ISD 45% sau
stocului de angajamente financiare
29% din total / LT: 64%, of which
externe / Structure by maturity of
FDI 45% or 29% of total
external financial liabilities stock
91% din DE pe TS, pentru restul
Volumul activelor de rezerv /
criteriilor corespunde / 91% of ST
Reserve assets stock
ED, satisfies the rest of criteria
Regimul ratei de schimb /
flotant / floating
Exchange rate regime
fragil: 3 bnci n regim de
Starea sistemului financiar-bancar /
administrare special / fragile: 3
Soundness of the financial-banking
banks under special administration
system
regime
curs stabil, coaliie parlamentar,
guvernul precedent a funcionat
timp de 3 luni / stable course,
Situaia politic / Political situation
parliamentary coalition, the last
government has functioned for 3
months
Sursa: Elaborat de autor/ Source: Elaborated by the author

Concluzii. Contul curent al balanei de pli a unei Conclusions. The current account of a
ri se consider sustenabil atunci, cnd nu exist motive de countrys BOP is considered sustainable if there are
a presupune c el va cauza modificri rapide ale ratelor no reasons to believe that it will cause rapid changes
dobnzii, ale cursului de schimb, ale ratei de cretere in interest and exchange rates, in economic growth
economic sau orice alt destabilizare economic la nivel rates or any other economic destabilization at the
domestic sau global. Aplicnd criteriile convenionale domestic or global level. Having applied conventional
descrise n literatura de specialitate, constatm c balana de criteria described in economic research literature we
pli a Republicii Moldova este nesustenabil, deoarece: conclude that Moldovas current account is
(1) Deficitele de cont curent nregistrate n balana de pli a unsustainable because: (1) Current account deficits
Republicii Moldova sunt persistente i depesc limita recorded in Moldovas BOP are persistent and exceed
convenional de 5% din PIB; (2) Evoluia ascendent a the conventional limit of 5% of GDP; (2) Growth in
deficitului de cont curent al balanei de pli a Republicii the current account deficit stems from the increase in
Moldova rezult att din creterea investiiilor (dominate de both investment (dominated by investment in real
investiiile imobiliare), ct i din majorarea consumului; estate) and consumption; (3) The source of Moldovas
(3) Sursa deficitului de cont curent al Republicii Moldova current account deficit are trade deficits, which means
sunt deficitele comerciale. Aceasta nseamn c, n ar, that the Republic of Moldova is facing structural
exist probleme structurale legate de competitivitate, care nu competitiveness-related issues that cannot be solved
pot fi depite ntr-un timp scurt; (4) Comerul exterior al in a short time; (4) The external trade of the Republic
Republicii Moldova este excesiv de concentrat, att din of Moldova is excessively concentrated from the
punctul de vedere al structurii pe bunuri, ct i din punct de point of view of both structure by commodities and
vedere geografic; (5) Datoria extern public i public geography; (5) The public and publicly guaranteed
garantat a Republicii Moldova se ncadreaz n normele external debt fits conventional norms, however, the

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convenionale, ns volumul datoriei externe private creeaz amount of private external debt gives rise to concerns.
motive de ngrijorare. Este alarmant i volumul total al The amount of external debt service (public and
deservirii datoriei externe (publice i private): anual, private) is also alarming: each year the Republic of
Republica Moldova aloc, n aceast direcie, circa un sfert Moldova allocates to this direction approximately one
din ctigurile sale din exporturi de bunuri i servicii. Este quarter of its revenues from exports of goods and
ngrijortor i faptul c, n totalul datoriei externe, sub form services. Another disturbing aspect is that loans
de mprumuturi predomin mprumuturile contractate de la drawn from private creditors prevail in the total
creditorii privai; (6) Activele oficiale de rezerv, conform external debt in the form of loans; (6) Official reserve
situaiei de la sfritul anului 2014, nu corespund criteriului assets, as of the end of 2014, do not meet the criterion
de adecvaie ce presupune acoperirea integral prin rezerve a that requires full coverage of short-term external debt:
datoriei externe pe termen scurt (rezervele au acoperit 91% reserves covered only 91% of it and are falling; (7)
din aceasta i sunt n scdere); (7) Fragilitatea sistemului The fragility of the money and banking system of the
financiar-bancar al Republicii Moldova, precum i Republic of Moldova, as well as political instability,
instabilitatea situaiei politice, deterioreaz i mai mult impair even more the countrys current account
sustenabilitatea balanei de pli. sustainability.

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4. MILESI-FERRETTI G. M., RAZIN A. Sustainability of Persistent Current Account Deficits. In: National
Bureau of Economic Research, 1996. Working Paper No. 5467. http://www.nber.org/papers/w5467.pdf
(vizitat la 29.06.2015).
5. ROUBINI N., WACHTEL P. Current Account Sustainability in Transition Economies. In: National Bureau
of Economic Research, 1998. Working Paper No. 6468. www.nber.org/papers/w6468.pdf (vizitat la
29.06.2015).
6. World Economic Outlook Database, April 2015. International Monetary Fund. Washington, DC.
http://www.imf.org/external/pubs/ft/weo/2015/01/weodata/index.aspx (vizitat la 29.06.2015).
7. Dinamica principalilor indicatori macroeconomici (1995-2013). Biroul Naional de Statistic al Republicii
Moldova. Chiinu, 2014.
http://www.statistica.md/public/files/serii_de_timp/conturi_nationale/serii_anuale/Dinam_princ_indic_mac
ro.xls (vizitat la 29.06.2015).
8. Balana de pli a Republicii Moldova. Banca Naional a Moldovei. Chiinu, 2015.
http://bnm.md/bdi/pages/reports/dbp/DBP12.xhtml (vizitat la 29.06.2015).

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ASPECTE STATISTICE STATISTICAL ISSUES IN


PRIVIND COSTUL UNITAR AL THE CONCEPT OF UNIT
FOREI DE MUNC LABOUR COSTS
Drd. Olga PANI, ASEM PhD student Olga PANIS, ASEM
Scopul de baz al prezentei lucrri const n The purpose of this paper is to expose some
expunerea unor aspecte statistice privind costul unitar al statistical issues of the unit labour costs. Conceptually, the
forei de munc. Conceptual, costul unitar al forei de unit labour costs results from the ratio between two
munc rezult din raportul celor doi factori pe care i factors that it determine - compensation per employee and
determin remunerarea salariailor i productivitatea labour productivity, and is considered as an indicator of
muncii, i este considerat drept indicator al presiunilor inflationary pressures received from the labour market
inflaioniste parvenite din piaa muncii, precum i al and can be considered as an indicator describing cost
competitivitii prin cost al economiei. Prin urmare, costul competitiveness of economy. Therefore, the unit cost of
unitar al forei de munc a fost privit n concordan cu labour was seen in correlation with industrial producer
indicele preurilor la producia industrial i cursul nominal price index and the nominal effective exchange rate, the
de schimb efectiv, n perspectiva detectrii corelaiei dintre prospect of detecting of correlation between these
indicatorii respectivi. indicators.
Cuvinte-cheie: inflaie, salarii, productivitate, costul Key words: inflation, wages, productivity, unit
unitar al forei de munc labour costs
JEL: E300, J300 JEL: E300, J300

Introducere. n conformitate cu viziunea Introduction. According to the Keynesian point


keynesian, un alt factor, care ar putea genera inflaia, pe of view, other factors that could influence inflation,
lng factorul cererii interne i inflaiei importate, l besides demand-pull and imported inflation, is the supply
constituie presiunile din partea ofertei sau inflaiei reale[1] shock or real inflation [1] (shocks that influence the costs
(ocuri ce influeneaz cheltuielile pe care le suport incurred by producers). The last mentioned being directly
productorii). Ultimul, la rndul su, nemijlocit fiind legat linked with the relationship between labour productivity
cu meninerea raportului dintre productivitatea muncii i and wage growth.
creterile salariale. Labour productivity is an important issue in
Productivitatea muncii reprezint un subiect understanding economic current affairs. There is a
important n nelegerea actualitilor economice. Exist o direct link between productivity and potential
legtur direct ntre productivitate i potenialul de cretere economic growth of a country and represents the
economic al unei ri, acesta fiind considerat al treilea third factor of economic growth (as a factor of
factor de cretere economic (ca factor de producere), dup production) after labour force and capital. Potential
fora de munc i capital. Creterea de PIB potenial creeaz growth of GDP creates the premises of reduction of
premisele reducerii excesului de cerere existent n the existent excess demand in the economy1. Non-
economie1. Necorelarea productivitii muncii cu salariile, la correlation between wages and labour productivity
rndul su, creeaz presiuni inflaioniste prin creterea growth creates a growth in inflation as a result of
costurilor. De asemenea, exist i un impact indirect al the supply shock. Also, there is an indirect impact
productivitii asupra cursului de schimb, prin manifestarea of productivity on the exchange rate by Balassa-
efectului Balassa-Samuelson care conduce la aprecierea Samuelson effect, which leads to the real
real (sau chiar nominal) a cursului de schimb. De aceea, o appreciation (or nominal) of exchange rate.
atenie deosebit se acord comportamentului salariilor i Therefore, a special attention has been focused to
productivitii muncii din economie. the behaviour of wages and labour productivity in
Astfel, dac costurile salariale cresc mai rapid dect the economy.
productivitatea, nivelul preurilor poate s creasc, datorit So, if wage costs grows faster than productivity,
aciunilor de transmitere a impulsului de cretere a the price level may rise as firms pass forward increased
cheltuielilor salariale prin canalul costurilor agenilor wage costs in the form of higher product prices for
economici, manifestndu-se prin preuri mai mari la their final production. This concept can be expressed
producia lor final. Conceptul respectiv poate fi exprimat through the unit labour costs indicator (abbreviation -
prin intermediul indicatorului costului unitar al forei de ULC).
munc (engl. unit labour cost ULC).

1
Monitorizarea i reglarea gap-ului PIB (diferena dintre nivelul actual i nivelul potenial al PIB) se efectueaz
de Banca Central (Naional)

94 Revista / Journal ECONOMICA nr.3 (93) 2015


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Conceptul economic al costului unitar al The economic concept of unit labour costs
forei de munc Unit labour costs can be considered as an
Costul unitar al forei de munc poate fi indicator of labour market pressures, and an indicator
considerat drept un indicator al presiunilor pe piaa describing costs competitiveness of the economy; it is
muncii, dar i al competitivitii prin costurile the costs of labour required to produce one of unit of
economiei; reprezint costul cu fora de munc, necesar output and it is calculated as the ratio between wages
pentru producerea unei uniti de producie i este bill (number of employees multiplied by average
calculat ca raport ntre fondul de salarii (numrul de wages) and the volume of production (formula is
salariai multiplicat cu salariul mediu brut) i volumul equivalent to the ratio between the average wages and
produciei realizate (formul echivalent cu raportul productivity) [3].
dintre salariul mediu brut i productivitate) [3]. The unit labour costs can be considered not only
Costul unitar al forei de munc poate fi as the best proxy indicator of inflationary pressures by
considerat nu numai cel mai bun indicator de cost-push side, but also as an indicator that reflects
aproximare a presiunilor inflaioniste din partea assessing an economys competitiveness1, or for a
costurilor, dar i indicatorul care reflect group of countries.
competitivitatea1 prin costul unei economii sau al unui There are variations of the calculation
grup de ri. methodology of ULC, but the economic sense of the
Exist variaii metodologice cu privire la indicator results from maintaining adequate correlation
calculul ULC, ns, sensul economic al indicatorului between wages and labour productivity growth.
respectiv rezult din meninerea corelaiei adecvate ULC= total nominal compensation per
ntre creterea salariilor i productivitii muncii. employee/real labour productivity
ULC1 = costurile nominale pentru un This equation is used by the majority of foreign
salariat/productivitatea real institutions (European Central Bank, European
Ecuaia respectiv se utilizeaz de majoritatea Commission, Organization for Economic Co-operation
instituiilor internaionale (Banca Central European, and Development).
Comisia European, Organizaia pentru Cooperarea Unit labour costs, calculated by this method,
Economic i Dezvoltare). Costul unitar al forei de highlight the impact of wages on the price or costs
munc, calculat prin aceast metod, subliniaz competitiveness of an economy in relation to its main
impactul salariilor asupra competitivitii, prin pre competitors in international markets.
sau prin cost, a unei economii, n raport cu principalii Analysis of nominal unit labour costs in
ei competitori pe pieele internaionale. correspondence with price index, gives the
Analiza costurilor unitare nominale al forei de possibility to ascertain to which extent of the
munc, n corespundere cu indicele preurilor, d development of nominal labour costs per employee
posibilitatea identificrii msurii n care dinamica through the development of inflation within a given
costurilor unitare curente reflect evoluia preurilor n period. In case there the growth in the average CPI
perioada respectiv. n cazul n care creterea preurilor is lower than the growth in ULC, this means that
este mai mic dect creterea costurilor, putem spune c real ULC increases and we can speak of an
are loc absorbia incomplet a majorrii salariilor n accumulation of wage growth unabsorbed by price
preuri, ce poate indica survenirea presiunilor development, which may subsequently indicate the
inflaioniste, precum i erodarea competitivitii emergence of inflationary pressures and erodes
produselor autohtone pe pieele internaionale. competitive advantage of local products to
ULC2 = costurile reale pentru un international markets.
salariat/productivitatea real ULC= total real compensation per employee/real
Conceptul de mai sus se realizeaz prin labour productivity
transformarea seriilor nominale n reale, eliminnd This concept of calculation is achieved if
influena preurilor. Costul unitar al muncii, n termeni nominal workforce costs are adjusted of price
reali, msoar salariile reale n raport cu influences in the given period. Unit labour costs in real
productivitatea muncii, mai exact (adic ponderea terms, measured as real wages relative to labour
veniturilor din munc) indicnd tendinele presiunilor productivity, (i.e. share of labour income) indicates
inflaioniste: de cretere sau de scdere. whether price pressures have a tendency to grow or to
fall.
Dac ritmul de cretere al productivitii este If compensations per employee are
mai rapid dect ritmul de cretere al salariilor, atunci growing, but productivity is growing faster, then

1
Cursul real de schimb efectiv (engl. Real Efective Exchange Rate REER), calculat pe baza costurilor unitare
ale forei de munc, ne permite evidenierea competitivitii internaionale a unor astfel de transformri, care sunt
create n economia naional (ex. creterea sau scderea productivitii i evoluia salariilor), precum i a
evoluiilor care survin de la nivel internaional (ex. dinamica cursului nominal efectiv de schimb) [4].

Revista / Journal ECONOMICA nr.3 (93) 2015 95


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RULC1 se diminueaz, i proporia cost-inflaie este RULC 1 will decline and the proportion of cost-
echilibrat, iar riscul unor presiuni asupra preurilor inflation is balanced, there is a risk of price
din partea costurilor salariale, pe termen scurt i pressure from labour costs in the short and
mediu, fiind redus. Majorarea RULC poate fi medium term is reduced. Increases of RULC can
considerat o surs posibil a presiunilor inflaioniste be considered as a possible source of future
viitoare, mai ales n condiiile meninerii gradului nalt inflationary pressures, especially in maintaining the
al persistenei altor factori inflaioniti. high degree of persistence of others inflation factors.
Aspecte statistice ale costului unitar al forei The statistical aspects of the unit lab or cost
de munc i componentelor lui and its components
Chiar i n cazul utilizrii aceleiai metode de Even in the case of using the same methods of
calculul, nivelul ULC poate s fie diferit, n funcie de calculation, the actual level of ULC may differ
sursele datelor statistice. Pentru calcularea ULC, pot fi depending on the input data sources used. For ULC
folosite datele din Sistemul Conturilor Naionale cu calculation can be used data from the national account
frecven anual (ca parte a contului de exploatare) annual frequency (as part of the operating account)
(figura 1) sau informaia din buletinele statistice cu (figure 1) or information from statistical bulletins with
frecven trimestrial. quarterly frequency.

30
25
20
15
10
5
0
-5 1996 1998 2000 2002 2004 2006 2008 2010 2012
-10
-15
-20
-25
-30
Producivitatea muncii/Labour productivity
Ctigul mediu salarial/Compensation per employee
Costul unitar al forei de munc/Unit labour cost

Figura 1. Ctigul mediu per salariat, productivitatea muncii, costul unitar al forei de munc pe
economie (%, an fa de an) / Figure 1. Compensation per employee, labour productivity, unit labour
costs in the whole economy (%, year-on-year growth)
Sursa: date primare BNS, calcule de autor / Source: prime date NBS, calculated by author

Pe parcursul anilor 1996-2013, comportamentul During the 1996-2013, the behaviour of the
variabilelor analizate, la nivelul economiei, n ansamblu, a variables analysed in the whole economy, had a
avut un caracter fluctuant (figura 1). Cea mai semnificativ fluctuating character (figure 1). The most
scdere a ULC a fost nregistrat n anul 1999. Acest significant decrease of ULC was registered in
declin a survenit ca urmare a crizei financiare din Rusia, 1999. This decline occurred as a result of the
reflectat n nivelul nalt al inflaiei, n perioada 1998-1999, Russian financial crisis, reflected in the high level
n Republica Moldova. Perioada respectiv a fost of inflation in 1998-1999 in Moldova. This period
caracterizat de stoparea creterii salariilor i limitarea was characterized by stopping the growth in
puterii de cumprare a consumului final al gospodriilor, wages and limiting the purchasing power of final
ce a adus la diminuarea deficitului balanei comerciale. households consumption, which in turn led to a
n perioada 2000-2003, n condiiile creterii decrease in the trade balance deficit.
culminante a salariului mediu real, precum i a In 2000-2003, in terms of growth of wages
productivitii muncii, ULC a crescut brusc, ns fr and labour productivity, ULC increased
apariia presiunilor inflaioniste2. De menionat c, n significantly, but without causing inflationary
anul 2003, s-a nregistrat cel mai nalt nivel al pressures 2. Note that in 2003 there has been
productivitii muncii din toat perioada analizat, la reflected the highest level of labour productivity
nivelul ntregii economii. Urmtorii doi ani s-au growth for the whole period. The next two years

1
RULC costul unitar al forei de munc real
2
n anul 2002, s-a consemnat cea mai mic rat a inflaiei, pn la anul de criz 4.4 la sut

96 Revista / Journal ECONOMICA nr.3 (93) 2015


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caracterizat printr-un ritm nalt de cretere a salariilor, were characterized by a high rate of wage growth
care l-a depit pe cel al productivitii i, ca rezultat, that exceeded productivity growth, and as a result
ULC s-a poziionat n jurul valorii nule. ULC positioned around zero.
n 2006-2008, productivitatea muncii msurat In 2006-2008, labour productivity exceeded
la nivelul ntregii economii a fost depit de the wage growth; this was characterized by placing
majorrile salariale, aceasta s-a caracterizat prin values on the positive ULC. This trend was
amplasarea valorilor ULC pe banda pozitiv. Tendina highlighted more clearly in 2009 on account of
respectiv s-a evideniat i mai clar, n anul 2009, pe excessive wage growth relative to labour
seama creterii excesive a salariilor n raport cu productivity growth. Cycle of recovery, during
creterile productivitii muncii. Perioada ciclului de 2010-2011 was observed a tendency of maintaining
recuperare economic, n 2010-2011, s-a remarcat prin the proportion of labour productivity growth and
tendina de meninere a proporiei dintre creterea wage costs.
productivitii muncii i a cheltuielilor salariale. The year 2012 was characterized by
Anul 2012 s-a caracterizat prin schimbarea changing the direction of the relationship
direciei raportului dintre creterea productivitii between labour productivity growth and real
muncii i a salariului mediu real fa de perioada wage growth, in the previous period ULC has
precedent, ULC s-a deplasat spre valorile pozitive, shifted to positive values, by reason of reducing
din cauza diminurii volumului produciei fabricate. production volume.
La nivel anual, sistemul costurilor naionale Annual date, according ESA95 makes possible
face posibil evaluarea mai corect a ULC, cu luarea to estimate of ULC more exactly, taking into
n considerare a tuturor costurilor cu fora de munc account all labour costs [5], but a large gap in access
[5], ns un decalaj mare la accesul de informaii duce to statistics information leads to summarize the
la rezumarea analizei acestui indicator, la nivelul analysis of this indicator to the industrial sector of
sectorului industrial al economiei1. economy1.

Figura 2. Ctigul mediu per salariat, productivitatea muncii, costul unitar al forei de munc n industrie
(%, an fa de an) / Figure 2.Compensation per employee, labour productivity, unit labour costs in
industry (%, year-on-year growth)
Sursa: date primare BNS, calcule de autor / Source: prime date NBS, calculated by author

ncepnd cu trimestrul I, 2013 (figura 2), Since the first quarter of 2013 (figure 2)
consolidarea ctigurilor din productivitatea muncii a labour productivity gains determined a negative
determinat meninerea unei dinamici negative a costurilor dynamic of unit labour costs in spite of acceleration
unitare cu fora de munc, n pofida accelerrii uoare a in the growth rate of wages in industry. Thus, the
ritmului de cretere a salariului mediu brut din sectorul labour productivity in industry was not exceeded
industrial. n aa fel, productivitatea muncii la nivelul salary growth. In addition, maintaining that ration
industriei nu a fost depit de creterile salariale. n plus, was supported by the tendency of depreciation of the
meninerea raportului respectiv a fost susinut i de national currency (figure 3), facilitating competitive
tendinele de depreciere a monedei naionale (figura 3), advantage for exports (and re-export). However,
facilitnd avantajul competitiv al produselor de export during the first three quarters of 2014 ULC placed in
(precum i reexport). Totodat, pe parcursul primelor trei positive limits or approximation of the null value,
trimestre ale anului 2014, ULC s-a plasat n palierul pozitiv due to the decrease rate of output growth to wage
sau n aproximare de valoarea nul, din cauza diminurii increases. I have to mention that the price growth

1
n cazul dat, sursa de baz a datelor statistice sunt buletinele statistice lunare, trimestriale publicate de BNS

Revista / Journal ECONOMICA nr.3 (93) 2015 97


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ritmului de cretere a produciei fa de creterile salariale. advanced unit labour costs growth almost the entire
De menionat, c creterea preurilor de producie a depit- period of analysis (figure 3), which is a good sign
o pe cea a costurilor unitare ale forei de munc aproape pe for the purposes of the lack of cost-push inflation
toata perioada de analiz (figura 3), care reprezint un semn pressures.
bun n sensul lipsei pericolului inflaiei din partea costurilor.

Figura 3. Dinamica RULC n coresponden cu dinamica IPPI /


Figure 3. Dynamics of RULC in corespundering with IPPI
Sursa: date primare BNS, calcule de autor / Source: prime date NBS, calculated by author

Concluzii. Lucrarea de fa arat c, indiferent Conclusions. This paper shows that no matter
de metodologia de calcul al ULC aleas (n termeni of the ULC calculation methodology chosen (in
nominali sau reali), acesta are la baz dou aspecte nominal or real terms), ULC is based on two important
importante. Primul se axeaz pe capacitatea de aspects. The first focuses on the capacity of
aproximare a indicatorului ULC al presiunilor approximating the ULC indicator of future inflationary
inflaioniste viitoare din partea costurilor, iar al doilea pressures from the cost-push side and the second helps
reflect tendina competitivitii produciei autohtone to identify possible changes in a countrys
prin cost pe pieele internaionale. competitiveness in international markets.
Analiza statistic descriptiv a demonstrat c Descriptive statistical analysis showed that
aproape pe ntreg intervalul prezentat, ncepnd cu almost the entire period presented, since 1996 until
anul 1996 pn n prezent, ctigurile din now productivity gains were not significantly exceeded
productivitate nu au fost depite semnificativ de the wages growth, exercising major adverse effects on
ctigurile salariale, exercitnd efecte nefavorabile price stability and erosion competition on domestic
majore asupra stabilitii preurilor, precum i asupra products. These tendency can be seen both on annual
erodrii concurenei produselor autohtone. Aceast data from National System Accounts in the whole
tendin se vede att din analiza datelor anuale din economy, as well as in the industrial date sector from
Sistemul Conturilor Naionale la nivelul ntregii quarterly frequency.
economii, ct i la nivelul sectorului industrial cu At the same time, the comparison of the unit
frecvena trimestrial. labour cost development with the development of
n acelai timp, evoluia costului unitar al forei de prices in the industry didnt show a clearly visible
munc, n raport cu preurile din industrie, nu denot o causal interaction during the period. This can be
interaciune cauzal vizibil clar pe parcursul perioadei explained by the persistence of inflation, especially in
analizate. Acest fapt poate s fie explicat prin persistena the short term, which depends on several factors
inflaiei, n special, pe termen scurt, care depinde de mai limiting1 or compensating2 the transmission of full
muli factori ce limiteaz1 sau compenseaz2 transmisia impact of costs to the prices. But most consistent
complet a impactului costurilor respectiv n preuri. Dar conclusion requires the applicability of econometric
concluziile mai consistente necesit aplicabilitatea aparatului device and inclusion of ULC in the model of the

1
Ponderea relativ mic a sectorului respectiv n produsul intern brut
2
Legtura dintre ULC i NEER este mai evident i, respective, exercit un impact mai semnificativ asupra
costului unitar al forei de munc

98 Revista / Journal ECONOMICA nr.3 (93) 2015


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econometric cu includerea indicatorului respectiv n cadrul Phillips curve1. It emerged in terms to realize the
modelului Curbei Phillips1. Aceasta reiese din condiiile de objective of ensuring and maintaining price
realizare a obiectivului de asigurare i meninere a stabilitii stability2, and after signing the Association
preurilor2, precum i n urma semnrii Acordului de Asociere Agreement EU Moldova, anticipating an
UE Republica Moldova, anticipndu-se integrarea intensiv intensive integration of Republic of Moldova in
a Republicii Moldova n comerul internaional. international trade.

Bibliografie/ Bibliography:
1. DEDU Vasile, DUMITRESCU Bogdan Andrei. Underlying factors of persistent inflation in Romania.
Annales Universitatis Apulensis Series Oeconomica, 11(1), 2009
2. BRAUER David A.. Do Rising labour costs Trigger Higher Inflation? Current Issues in Economics and
Finance, Volume 3, Number 11. Federal Reserve Bank of New York
3. Glosar, intirea direct a inflaiei. Banca Naional a Romniei
4. Trade and development report, 2004. UNITED NATIONS, New York and Geneva, 2004
5. Prognoza costului unitar al forei de munc, Comisia Naional de Prognoz.
6. Barometrul productivitii muncii, Fondul Social European prin Programul Operaional Sectorial
Dezvoltarea Resurselor Umane 2007-2013
7. Strategia politicii monetare a Bncii Naionale a Moldovei pentru 2010-2012 (modificat prin Hotrrea
Consiliului de administraie al Bncii Naionale a Moldovei nr.267 din 30.12.2010, n vigoare din
01.01.2011)
8. https://www.euro-area-statistics.org/competitiveness-indicators?cr=eur&lg=ro

1
Dup varianta curbei descrise de Gordon (1982,1985) , Stockton i Glassman (1987)
2
Obiectivul fundamental al BNM stipulat prin Strategia Politicii Monetare a Bncii Naionale a Moldovei
asigurarea i meninerea stabilitii preurilor la nivel de 5.0 la sut cu o posibil deviere de 1.5 puncte
procentuale.

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ESTIMAREA EFICIENEI ESTIMATING THE


CHELTUIELILOR CU EDUCAIA EFFICINENCY OF TERTIARY
TERIAR N RILE UE EDUCATION EXPENDITURE IN
EU COUNTRIES
Drd. Raluca-Mariana DRGOESCU,
ASE Bucureti PhD student Raluca-Mariana DRAGOESCU,
Drd. Ioana-Maria BUCERZAN (PRECUP), PhD student Ioan-Maria BUCERZAN (PRECUP),
ASE Bucureti PhD student Ramona BERE (SILVESTRU),
Drd. Ramona BERE (SILVESTRU), Bucharest University of Economic Studies
ASE Bucureti
Determining the efficiency of public spending
Calculul eficienei cheltuielilor cu educaia este on education is a current topic in economic research.
un subiect actual n cercetarea economic. n acest Hence, in this article we aim to estimate the relative
articol, ne propunem s estimm eficiena relativ a efficiency of public spending on tertiary education
cheltuielilor cu educaia teriar pentru rile membre within the EU member states. For this purpose we use
UE, folosind, n acest scop, metoda DEA (Data the DEA method (Data Envelopment Analysis) which is
Envelopment Analysis), care este o metod non- a non-parametric method derived from linear
parametric provenit din programarea liniar. Drept programming. The input variable used is public
variabile de intrare, am recurs la cheltuielile publice cu spending on education per student (level ISCED 5 and
educaia per student (nivel ISCED 5 i 6), exprimate n 6) expressed in PPS (CHELT variable), and as output
termeni PPS, iar ca output am utilizat numrul total al variable we considered the total number of graduates
absolvenilor la 1000 de persoane cu vrsta cuprins per 1000 persons age 20 to 29 years. The results show
ntre 20 i 29 de ani. Rezultatele obinute denot c that Bulgaria, Romania and Poland represent the
frontiera de eficien este format din Bulgaria, efficiency frontier, countries for which the lowest
Romnia i Polonia, ri n care se nregistreaz cele expenditures per student are recorded.
mai mici cheltuieli per student la nivelul UE.
Cuvinte-cheie: educaie teriar, cheltuieli Key words: tertiary education, public expenditure,
publice, DEA DEA
JEL: C15 JEL: C15

Introducere. n acest articol, ne propunem s Introduction. In this article we aim to estimate


estimm eficiena cheltuielilor publice cu educaia the efficiency of public expenditure on tertiary
teriar pentru rile membre UE. Msurarea eficienei education for EU member states. Measuring the
cheltuielilor publice cu educaia este dificil, indiferent efficiency of public expenditure on education is
dac se utilizeaz metode parametrice sau non- difficult, whether parametric or non-parametric
parametrice. Studiile efectuate pn acum la nivel methods are used. Studies conducted so far at
internaional folosesc metode specifice estimrii international level use specific methods for estimating
eficienei unei ntreprinderi: metoda DEA (Data the efficiency at company level: DEA method (Data
Envelopment Analysis) (Charnes et al., 1978; Envelopment Analysis) (Charnes et al., 1978;
Emrouznejad et al., 2008), o metod non-parametric Emrouznejad et al., 2008) which is a non-parametric
bazat pe modele din programarea liniar, o variant a method grounded in linear programming, FDH method
acesteia metoda FDH (Free Disposal Hull) (Leleu, a method derived from the former one (Free Disposal
2006) sau tehnica SFA (Stochastic Frontier Analysis) Hull) (Leleu, 2006) or SFA technique (Stochastic
(Aigner et al., 1977), care se bazeaz pe metoda Frontier Analysis) (Aigner et al., 1977) which is based
verosimilitii maxime, fiind o metod parametric. on the maximum likelihood method, being a parametric
Toate aceste metode s-au dovedit dificile de aplicat n method. All this methods have proven to be difficult to
practic (Grigoli, 2014). n cadrul DEA, prezint apply in practice (Grigoli, 2014). Due to the
dificultate ncorporarea unui numr mare de variabile computational complexity of the method, using the
explicative (input-uri), datorit complexitii DEA method is difficult to embed a large number of
computeriale a metodei. Studiile care folosesc aceast explanatory variables (inputs). Studies using this
metod utilizeaz, de regul, o singur variabil input, method typlically include one input variable, in
anume cheltuielile publice cu educaia. Spre deosebire de particular the public expenditures on education. In
DEA, metoda SFA poate ncorpora mai multe input-uri, contrast to the DEA method, the SFA technique may
ns, practica arat c este dificil de aplicat din cauza include more inputs, however practice shows that it is
corelaiei foarte slabe (din punct de vedere statistic), care difficult to apply this method due to the weak

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exist ntre cheltuielile publice cu educaia i rezultatele correlation ( from statistical point of view) between
sistemului educaional (Grigoli, 2012). public expenditure on education and the outcomes of
La momentul actual, exist o serie de studii care the educational system (Grigoli, 2012).
au ncercat s estimeze eficiena cheltuielilor publice cu Currently, there is a number of studies which
educaia la nivel internaional. Gupta i Verhoveen tried to estimate the efficiency of public expenditure on
(2006) estimeaz eficiena cheltuielilor publice cu education at international level. Using the FDH
educaia i sntatea, utiliznd tehnica FDH. Pentru technique, Gupta and Verhoveen (2006) estimate the
educaie, autorii au folosit drept variabil input efficiency of public expenditure on education and
cheltuielile publice cu educaia exprimate n PPP, iar ca health. The authors used as a proxy for education and
rezultat (output) al sistemului educaional au utilizat as the input variables the public expenditures on
ratele brute de cuprindere n educaia primar i education expressed in PPP, and the gross enrolment
secundar. ncercarea de a introduce n model i PIB-ul rates in primary and secondary education as a result
per capita a condus la scderea influenei cheltuielilor (output) of the educational system. The attempt to
publice cu educaia asupra rezultatelor (output-ului) include in the model the GDP per capita has led to a
sistemului educaional datorit coliniaritii acestor dou decrease of the influence of public expenditure on
variabile. Rezultatele obinute de autori au artat c rile education on the output of the educational system, due
de pe continentul african au o eficien mult mai redus a to coliniarity. The results of the study have shown that
cheltuielilor cu educaia, comparativ cu rile asiatice sau African countries have a lower efficiency of the
vest-europene. Herrera i Pang (2005) estimeaz, de expenditures on education, compared to Asian or West-
asemenea, eficiena cheltuielilor publice cu educaia i European countries. Likewise, using a version of the
sntatea pentru un grup de 140 de ri n curs de DEA method, Herrera and Pang (2005) estimate the
dezvoltare, n perioada 1996-2002, recurgnd la o efficiency of public expenditures on education and
versiune a metodei DEA. Drept input se folosete health for a group of 140 developing countries for the
variabila care exprim cheltuielile publice cu educaia, timespan 1996-2002. The input variable is represented
output-urile sistemului educaional fiind msurate prin by the public expenditures on education, while the
rata brut de cuprindere i absolvire n educaia primar. outputs of the educational system are measured by the
Rezultatele obinute indic faptul c rile mai bogate gross enrolment and graduation rate in primary
tind s aib o eficien mai sczut a cheltuielilor publice education. The results indicate that richer countries
cu educaia. La nivel european, Grigoli (2014) estimeaz tend to have a lower efficiency of public expenditure
eficiena cheltuielilor cu educaia, folosind tehnica DEA on education. Grigoli (2014) estimates the efficiency
cu suma cheltuielilor publice cu educaia per elev, n of expenditure on education at European level, using
nvmntul primar i secundar, exprimat n PPP drept the DEA technique and having as input variable the
variabil input i rezultatele la testele PISA drept sum of public expenditure on education per student in
variabil de rezultat (output). Estimrile eficienei au fost primary and secondary education, expressed in PPP,
realizate pe dou perioade distincte, 2000-2004 i 2005- and as output variable the results at the PISA tests. The
2009, msurnd eficiena n termenele n care o ar analysis has been done for two period of time, one
poate utiliza input-urile pentru obinerea aceluiai nivel form 2000 to 2004 and one from 2005 to 2009,
de output. Rezultatele obinute de autori demonstreaz c focusing in measuring the efficiency in terms of how
Finlanda, Polonia, Slovacia i Romnia sunt rile cu much can a country use the given inputs for achieving
eficiena cea mai bun a cheltuielilor cu educaia primar the same level of output. The results show that Finland,
i secundar, n perioada 2000-2004 (dei Romnia a Poland, Slovakia and Romania have the best efficiency
avut cele mai mici cheltuieli cu educaia primar dintre of expenditures on primary and secondary education
rile membre UE n perioada analizat), iar n perioada during 2000-2004 (although, within this timeframe,
2005-2009, rile cu cea mai bun eficien au fost Romania has had the lowest expenditures on primary
Finlanda, Cehia, Slovacia i Romnia. education compared to the other EU countries), and for
Aceeai metod DEA este folosit de Greene the time period 2005 to 2009, the countries with the
(2005) pentru evaluarea eficienei cheltuielilor publice cu highest efficiency have been Finland, Czech Republic,
educaia i sntatea. Variabilele dependente, luate n Slovakia and Romania.
considerare de autor, au fost: ratele brute i nete de The same DEA method is used by Greene
cuprindere n educaia primar i secundar, rata de (2005) for analysing the efficiency of public
alfabetizare a populaiei tinere, ratele de absolvire a expenditure on education and health. The dependent
educaiei primare i secundare i numrul mediu de ani variables considered by the author are the gross and net
de coal; n timp ce variabilele independente au fost: enrolment rates in primary and secondary education,
cheltuielile cu educaia, raportul dintre numrul de the literacy rate of young population, the graduation
profesori i elevi i rata de alfabetizare a populaiei rate of primary and secondary education and the
adulte. Autorul folosete valoarea medie a variabilelor average number of schooling years, while the
considerate pe dou perioade, 1975-1995 i 1996-2002 i independent variables used are expenditure on
arat c variabilele cu impactul cel mai mare asupra education, the ratio between the number of teachers

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rezultatelor sistemului educaional l constituie rata de and students and the adult literacy rate. Using the mean
alfabetizare a populaiei adulte i raportul dintre numrul value of the variables considered for two time periods,
de profesori i elevi, iar influena cheltuielilor cu educaia 1975-1995 and 1996-2002, the author shows that the
este nesemnificativ din punct de vedere statistic. strongest impact on the results of the educational
Metodologia utilizat. Conceptul-cheie al system are the variables referring to the adult literacy
metodei DEA const n noiunea de suprafa de rate and the ratio between the number of teachers and
acoperire i proiecia eficient pe aceast suprafa. students, while the influence of the expenditures on
Proiecia pe suprafaa de acoperire este determinat de education are not statistically significant.
tipul modelului: orientat ctre rezultat, adic se urmrete Methodology. The key concept of the DEA
maximizarea rezultatului fiind date nivelele input-urilor method represents the surface area and efficient
sau orientat ctre input-uri, adic ncercndu-se projection on this area. The projection on the surface
minimalizarea utilizrii input-urilor pentru producerea are is determined by the model type: result-oriented,
unui output dat. Modelele orientate ctre input-uri sunt i.e. trying to maximize the results given the input
cele mai adecvate pentru analiza eficienei cheltuielilor levels, or inputs-oriented, i.e. trying to minimize the
cu educaia. use of the inputs for achieving a given output. The
DEA este o tehnic bazat pe programarea liniar inputs-oriented models are more appropriate for
care estimeaz eficiena relativ a unor entiti n analysing the efficiency of expenditures on education.
condiiile existenei mai multor input-uri i a mai multor DEA is linear programming based technique,
output-uri, ceea ce face ca operaia de comparare a which estimates the relative efficiency of entities given
respectivelor entiti s fie dificil. the existence of several inputs and several outputs,
Aceasta este o tehnic care se folosete n diverse which makes the comparison of those entities difficult.
domenii, precum managementul, marketingul, finanele. This is a technique used in various fields such as
DEA permite compararea i ordonarea unor entiti, cum management, marketing, finance. DEA allows
ar fi unitile de producie, depozitele, salariaii etc., pe comparison and ordering of entities, such as production
baza unor caracteristici ale lor, fr a face nicio ipotez units, warehouses, employees, etc., on the basis of their
referitoare la importana relativ a acestor caracteristici, characteristics, without making any hypothesis on the
fiind folosit prima dat pentru a compara productivitatea relative importance of those characteristics, being first
unor ageni economici. used to compare the productivity of companies.
Metoda DEA presupune c toate variabilele, care The DEA method assumes that all variables
intr n calcul, sunt mrimi pozitive i c se pot forma which are considered have positive values, linear
combinaii liniare ale acestora cu ajutorul unor ponderi combinations of these values, using weights (which are
(care sunt valori nenegative), iar eficiena fiecrei entiti non-negative values) can be computed, and the
se poate exprima ca raportul dintre combinaiile liniare efficiency of each entity can be expressed as a ratio
ale output-urilor i ale input-urilor. Algoritmul DEA between the linear combinations of outputs and inputs.
maximizeaz acest raport pentru fiecare entitate n parte, The DEA algorithm maximizes this ratio for each
calculnd ponderile care conduc la valoarea maxim a entity by determining the weights that lead to
raportului i, n acelai timp, se asigur c, dac folosim maximizing the value of the ratio and simultaneously
aceste ponderi pentru celelalte entiti, eficiena lor nu va ensures that if these weights are used for other entities,
fi mai mare dect 1. Prin urmare, se calculeaz ponderile their efficiency will not be greater than 1. Hence, the
care maximizeaz raportul output/input pentru o entitate, weights which maximize the output/input ratio are
ns, n aceste condiii, raportul calculat pentru celelalte computed for an entity, however taking into account
entiti trebuie s nu depeasc valoarea 1, adic that the ration for the other entities is not greater than
celelalte entiti s nu aib o eficien mai mare de 100%. 1, namely the other entities will not have efficiency
Dup ce se calculeaz ponderile care maximizeaz acest greater than 100%. After computing the weights that
raport pentru toate entitile, valoarea raportului este maximize this ratio for all entities, the ratio value is
folosit pentru a compara ntre ele entitile. used to compare each entity with the others.
Notnd cu n numrul entitilor, cu Let n be the number of entities, and
variabilele de tip input pentru the input variables for entity j, m
entitatea j, m fiind numrul input-urilor i cu being the number of inputs and the
variabilele output pentru entitatea j, s output variables for entity j, s being the number of
fiind numrul output-urilor, putem defini eficiena outputs. The efficiency of entity j can be defined as
entitii j astfel: follows:

where u and v are the weights associated with each of


unde u i v sunt ponderile asociate fiecrei variabile
the output, respectively input variable of entity j. The
output, respectiv input ale entitii j. Problema calculrii
problem of computing the weighs that maximize the

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ponderilor care maximizeaz eficiena entitii j, poate fi efficiency of entity j cab be defined as:
definit astfel:

with the condition that


cu condiia ca

for each entity i=1...n


pentru fiecare entitate i=1...n
and
i

To solve this problem, we will transpose it in


Pentru a rezolva aceast problem, o vom the form of a linear programming problem. Linear
transpune n forma unei probleme de programare liniar. programming does not admit the form of a ratio for the
Programarea liniar nu admite ca funcia care trebuie function which needs to be maximized. Therefore, we
maximizat s fie un raport. Astfel, vom scrie funcia write the function which needs to be maximized in an
care trebuie maximizat ntr-o form echivalent, equivalent form, based on the observation that
pornind de la observaia c maximizarea unui raport este maximizing a ratio is equivalent with maximizing the
echivalent cu maximizarea numrtorului n condiiile numerator under the conditions of constant
n care numitorul este meninut constant. denominator.

pentru entitatea i=1...n


for entity i=1...n

Aceast problem de programare liniar trebuie


rezolvat pentru toate entitile i=1...n, iar n urma rezolvrii This problem of linear programming needs to
ei, va rezulta valoarea ponderilor pentru care eficiena be solved for all entities i=1...n, and its solution will
fiecrei entiti este maxim. Aceste ponderi sunt cele mai result in the values of the weights for which the
favorabile, privite din punctul de vedere al unei entiti. efficiency of each entity is maximized. These
Rezolvarea problemei de programare liniar weights are most favourable, seen from the
pentru o entitate va cuta s maximizeze eficiena perspective of an entity.
entitii respective, iar procedura de calcul se va termina Solving this linear programming problem for an
atunci, cnd, fie eficiena entitii considerate, fie entity will seek to maximize the efficiency of the
eficiena altei entiti, va atinge valoarea-limit 1. Astfel, entity, and the computation procedure will end when
pentru fiecare unitate ineficient (adic are eficiena the efficiency of the entity of other entities reaches the
subunitar) exist cel puin o entitate care este eficient. limit value of 1. Thus, for each inefficient unit (that has
Aceste entiti eficiente vor forma un grup-pereche al efficiency below 1) there is at least an entity that is
entitii ineficiente. Soluia final a metodei DEA va crea efficient. These efficient entities will form a pair for
o list a eficienei relative pentru fiecare entitate, grup de the inefficient entity. The final solution of DEA
entiti-pereche i un set de valori-int pentru ponderile method will provide a list of the relative efficiency of
fiecrei entiti ineficiente (valori care conduc la each entity, a pair of entities and a set of target values
eficientizarea entitii respective). Algoritmul DEA nu of weights for each inefficient entity (values that lead
face nicio supoziie a priori asupra ponderilor input-urilor to a more efficient entity). DEA algorithm makes no a
i output-urilor. Dac exist o astfel de informaie, ea priori assumption on inputs and outputs weights. If
poate fi introdus n problem ca restricie suplimentar. there is such information, it can be introduced as a
Exist i cteva limitri ale acestui algoritm, de additional constrain.
care trebuie inut cont cnd l aplicm n practic. DEA There are several limitations of this algorithm,
pleac de la ideea de a utiliza combinaii liniare ntre which need to be taken into account when applying it.
variabile i a calcula raportul acestor combinaii. Dac DEA is based on the idea of using linear combinations
utilizarea unei combinaii liniare nu este posibil, din of variables and computing the ratio between these
cauza naturii problemei pe care o rezolvm, atunci combinations. However, if using a linear combination

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trebuie cutate transformri asupra variabilelor astfel, is not possible due to the nature of the problem, then
nct s aib sens o combinaie liniar a lor. O alt transformation of the variables should be considered so
limitare pleac de la observaia c trebuie rezolvate attea as to have a significance of their linear combination.
probleme de programare liniar cte entiti avem. Dac Another limitation derives from the fact that depending
numrul entitilor este mare, va fi nevoie de resurse de on how many entities we have, so many linear
calcul importante (memorie i putere de procesare). De programming problems must be solved. If the number
asemenea, algoritmul DEA nu poate fi folosit pentru date of entities is large enough, in this case significant
cu multe dimensiuni (suma dintre numrul variabilelor computing resources will be required (memory and
input i output). Dac notm cu numrul processing power). Moreover, DEA algorithm cannot
dimensiunilor datelor i cu n numrul entitilor, atunci, be used for data with many dimensions (defined as the
pentru a putea aplica cu succes DEA, trebuie ndeplinit sum of the number of input and output variables). If we
denote with d = m + s the number of data dimensions
condiia: . Dac d este apropiat sau chiar mai and with n the number of entities, then to successfully
mare dect n, rezultatele obinute n urma aplicrii DEA apply DEA the condition: dn needs to be satisfied. If d
nu vor fi de folos, ntruct aproape toate entitile vor fi is close to or even higher than n, the results will not be
gsite ca fiind eficiente. of use, as almost all entities will be found to be
n figura 1, este prezentat situaia unui set de efficient.
entiti A, B, C, D, E, F, G, care folosesc aceeai cantitate Figure 1 shows the case of a set of entities A, B,
dintr-o variabil input i produc output-urile i . C, D, E, F, G which use the same amount of input and
Pentru aceeai cantitate din input consumat, entitile produce the outputs and . For the same amount
care au un output mai mare vor fi mai eficiente. of input consumed, entities with higher output will be
Aplicarea algoritmului DEA conduce la identificarea more efficient. Applying the DEA algorithm leads to
entitilor A, B, C i D ca fiind eficiente, iar acestea identifying A, B, C and D to be the efficient entities,
formeaz o anvelop (frontier), n interiorul creia se which form a border (frontier) inside which are the
gsesc entitile E, F i G care sunt ineficiente. Pentru inefficient entities E, F and G. For entity E, the pair
entitatea E, grupul-pereche este format din A i B, iar group is formed by A and B, and the target values for
valorile-int, pentru ponderi care fac ca E s devin the weights that make E efficient lead to E. If, for
eficient, conduc la punctul E. Dac, de exemplu, nu este example the increase of is not possible for E, then a
posibil creterea lui pentru E, atunci poate fi gsit o new solution can be found, E, which involves only
nou soluie, E care presupune doar creterea lui . the growth of .

2

8
A
7
E
B
6

C
5 E
E
4


3 F

2
G D

1


0

0 1 2 3 4 5 6 7 1

Figura 1. Frontiera de eficien / Figure 1. The efficiency frontier


Sursa: elaborat de autori/ Source: developed by author

Seriile de date utilizate. Vom aplica tehnica descris Data. The technique discussed in the previous
mai sus pentru a calcula eficiena relativ a cheltuielilor cu section is being applied in order to determine the
educaia n nvmntul superior din rile UE, folosind drept relative efficiency of the expenditure on tertiary
variabil input cheltuielile publice cu educaia per student education in the EU member states, considering as
(nivel ISCED 5 i 6), exprimate n termeni PPS (variabila input variable the public expenditures on education per
CHELT), iar ca output al sistemului de educaie teriar student (ISCED level 5 and 6), expressed in PPS

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numrul total al absolvenilor la 1000 de persoane cu vrsta (CHELT variable), and as output of the tertiary
cuprins ntre 20 i 29 de ani (variabila ABS). PPS educational system the total number of graduates per
(Purchasing Power Standard) este o unitate valutar 1000 persons age 20 to 29 years (ABS variable).
convenional: cu o unitate PPS se poate achiziiona aceeai PPS (Purchasing Power Standard) is a
cantitate de bunuri (sau servicii) indiferent de ar. Datele conventional currency, hence using a unit PPS the
utilizate provin din baza de date Eurostat, iar cel mai recent an same amount of goods (or services) can be purchased
pentru care exist informaii disponibile este anul 2011. Vom in any country. The data source is the Eurostat database
exclude din estimrile noastre Grecia i Luxemburgul, pentru and the most recent year for which data is available is
care nu exist date disponibile. n tabelul 1, sunt prezentate 2011. Greece and Luxembourg are not included in the
valorile variabilelor folosite n calcul. analysis, as no data is available for these two countries.

Tabelul 1/ Table 1
Valorile variabilelor CHELT i ABS, n anul 2011 /
The values of the CHELT and ABS variable in 2011

ara/ CHELT (PPS) ABS ara/ CHELT (PPS) ABS


Country (input) (output) Country (input) (output)
BE 10314.0 76 LI 3968.1 105.1
BU 1951.2 65.3 HU 4852.2 51.1
CZ 5509.5 76.2 MA 8685.1 56.9
DE 16520.2 88.6 NE 12067.9 68.2
GE 12781.5 53 AU 11666.8 59
ES 4356.6 60.5 PL 3418.0 105.9
IR 10177.7 86.9 PO 5375.4 69.9
SP 6455.3 65.9 RO 2530.7 95.4
FR 10203.2 87.1 SL 5579.0 75
CR 3937.4 70.1 SK 4275.6 88.5
IT 6534.3 61.2 FI 10990.9 72.8
CY 13132.8 41.7 SW 12697.8 57.1
LA 3023.4 81.8 UK 8566.0 88.3
Sursa datelor: calculele autorilor dup date Eurostat /
Data source: authors computations based on Eurostat data

n ceea ce privete cheltuielile publice per In terms of public expenditure per student,
student, constatm c cele mai mici sume revin Bulgaria, Romania, Latvia and Lithuania have the lowest
Bulgariei, Romniei, Letoniei i Lituaniei, iar cele mai values recorded, while the highest values are registered in
mari sume le regsim n Danemarca, Suedia, Denmark, Sweden, Germany, and Netherlands. The
Germania, Olanda. highest numbers of graduates are in Poland and Lithuania
Numrul absolvenilor prezint valorile cele mai (two of the countries with the lowest expenditures per
mari pentru Polonia i Lituania (adic dou dintre rile student) and the smallest number in Cyprus, Hungary,
cu cheltuielile per student cele mai mici) i cele mai mici Germany and Sweden, countries with one of the highest
pentru Cipru, Ungaria, Germania, Suedia, ri cu expenditures per student.
cheltuieli per student dintre cele mai mari. n general, Overall, we find that former communist
rile din fostul bloc socialist cheltuiesc puin cu educaia, countries spend less on education, but have a high
dar au un numr de absolveni foarte mare, n timp ce n number of graduates, while developed countries spend
rile dezvoltate, dei cheltuielile cu educaia sunt mari, large amounts of money on education, although the
numrul absolvenilor este redus. number of graduates is low.
Rezultate. Pentru calculul eficienei cheltuielilor, Results. For estimating the efficiency of
vom utiliza pachetul Benchmarking, din sistemul expenditures we use the Benchmarking package
software R. Valorile eficienei relative a cheltuielilor cu available in the R software. Table 2 present the values
educaia, obinute dup aplicarea metodei DEA orientate of the relative efficiency of expenditures on education
ctre input, sunt prezentate n tabelul 2. derived after applying the input-oriented DEA method.

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Tabelul 2/ Table 2
Eficiena relativ a finanrii educaiei teriare obinut prin DEA /
Relative efficiency of financing the tertiary education, using DEA method
Eficiena relativ
a cheltuielilor
Eficiena relativ
ara / ara / cu educaia /
a cheltuielilor cu educaia /
Country Country Relative efficiency
Relative efficiency of expenditure on education
of expenditure on
education
BE 0.21 LI 0.84
BU 1.00 HU 0.40
CZ 0.39 MA 0.22
DE 0.15 NE 0.17
GE 0.15 AU 0.17
ES 0.45 PL 1.00
IR 0.23 PO 0.38
SP 0.30 RO 1.00
FR 0.23 SL 0.38
CR 0.52 SK 0.56
IT 0.30 FI 0.19
CY 0.15 SW 0.15
LA 0.75 UK 0.28

n figura 2, este prezentat frontiera de eficien a Figure 2 represents the efficiency frontier of
cheltuielilor cu educaia, iar n figura 3, eficiena relativ a public expenditures on education, while figure 3 the
cheltuielilor cu educaia pentru fiecare ar luat n relative efficiency of expenditures on education by
considerare. Observm c frontiera de eficien este country. We notice that Bulgaria, Romania and Poland
format de Bulgaria, Romnia i Polonia, cu alte cuvinte, form the efficiency frontier, hence countries which
rile care au cele mai mici cheltuieli per student la nivelul have the lowest expenditures per student at European
UE. Dintre rile dezvoltate, cu tradiie n domeniul level. Among developed countries, with tradition in the
educaiei teriare, cele mai apropiate de frontiera de field of tertiary education, United Kingdom, Ireland
eficien sunt Marea Britanie, Irlanda i Frana. and France are the closest to the efficiency frontier.

Pl Li
100
Ro Ir
Sk Cz UK Fr De
80 La Sl Be
Bu Cr Po Sp Ne
ABS

60 Es It Fi
Hu
Ma Au Ge Sw
40 Cy

20

0 5000 10000 15000


CHELT

Figura 2. Frontiera de eficien a cheltuielilor cu educaia teriar, DEA orientat input,


n anul 2011 / Figure 2. Efficiency frontier of expenditures on tertiary education, input-oriented DEA
method, in 2011
Sursa: elaborat de autori / Source: developed by author

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Rezultatele obinute arat c, n general, eficiena The results show that the efficiency of expenditures on
cheltuielilor cu educaia teriar este mai mare n rile mai puin tertiary education is in generally higher in less developed EU
dezvoltate ale UE i mai redus n rile dezvoltate. Aceste countries and lower in developed countries. These results are
rezultate sunt n acord cu alte studii (Grigoli, 2012) efectuate consistent with other studies (Grigoli, 2012) dealing with
pentru estimarea eficienei cheltuielilor cu educaia primar i efficiency estimation of expenditure on primary and secondary
secundar, studii care arat c Romnia este printre rile care education, studies which reveal that Romania is among those
folosete cel mai eficient alocrile de fonduri publice pentru countries using most efficient the public funds for education.
educaie. Explicaia provine din faptul c, la nivel de input, One reason for this outcome is the fact that, at input level, the
cheltuielile cu educaia sunt foarte mici, n special, datorit public expenditures on education are low, especially due to low
salariilor foarte mici din sistemul educaional, n timp ce, dup wages corresponding to the educational system, although after
1990, numrul absolvenilor s-a meninut la valori ridicate 1990 the number of graduates recorded high values as a result
datorit creterii spectaculoase a numrului de studeni. of a remarkable growth in the number of students.
Aceste rezultate trebuie privite ns cu circumspecie, However, these results should be viewed with great
ntruct exist i alte output-uri ale sistemului educaional, caution, since other outputs of the educational system, such as
cum ar fi calitatea educaiei sau competenele dobndite n quality of education or competences acquired during the
timpul studiilor, care permit plasarea absolvenilor pe piaa studies which allow the insertion of graduates into the labour
muncii i care nu au fost luate n considerare. Output-ul market, have not been taken into consideration. Thus, the
sistemului educaional, aa cum a fost definit el aici, este output of the educational system, as defined in the present
influenat i de ali factori care nu au fost luai n calcul. study, is influenced also by other factors not taken into account.
Eficiena crescut n ri, precum Romnia, Bulgaria, Polonia, In countries like Romania, Bulgaria, Poland, Lithuania and
Lituania, Letonia, provine doar din faptul c accesul la Latvia, the increased efficiency derives from the more facile
educaia teriar a devenit foarte facil dup 1990, fapt ce a access to tertiary education after 1990, which determined a
condus la creterea masiv a numrului de studeni n timp ce massive increase in the number of students, more pronounced
cheltuielile educaionale nu au crescut n aceeai proporie, compared to the expenditures on education, tertiary education
nvmntul superior fiind, n mod constant, subfinanat. being constantly underfinanced.
Din figura 3, se poate observa cu uurin c, n partea According to the data in figure 3, most former socialist
stng, sus (eficien mare, cheltuieli mici), se afl majoritatea countries have high efficiency and low level of expenditures
rilor din fostul bloc socialist, n timp ce, n partea dreapt, (upper-left part of figure 3), while most developed EU
jos, se afl majoritatea rilor dezvoltate ale UE (cheltuieli countries have low efficiency and high level of expenditures (
mari, eficien redus). Dei eficiena relativ a cheltuielilor cu lower-right part of Figure 3). Although the relative efficiency
educaia nregistreaz valori foarte mari n fostele ri of public expenditures on education records high levels in
socialiste, acest lucru nu trebuie analizat separat de alte former socialist countries, other aspects of the educational
aspecte ale sistemului educaional. system should be considered within such analysis.

1.0 Ro Pl
Bu

Li
0.8
La
Efficiency

0.6 Sk
Cr
Es Cz
0.4 Sl
Hu Po
Sp UK Fr Ir
It
Ma Be Fi Au Ne
0.2 SwGe
Cy De

5000 10000 15000


CHELT

Figura 3. Eficiena cheltuielilor cu educaia teriar, 2011 /


Figure 3. Efficiency of expenditures on tertiary education, in 2011
Sursa: elaborat de autori / Source: developed by author

Revista / Journal ECONOMICA nr.3 (93) 2015 107


INFORMATIC / INFORMATICS

Relund calculele, ns, de data aceasta, folosim un Applying the output-oriented DEA algorithm
algoritm DEA orientat ctre output (input-ul este considerat (the input being considered as constant and focusing on
fix i se exploreaz posibilitatea maximizrii output-ului), i the possibility of maximizing the output), the
obinem frontiera de eficien din figura 4. efficiency frontier in Figure 4 is obtained.

Pl Li
100
Ro Fr
Sk UK
80 La Cz
Sl BeFi
ABS

Cr Po Sp Ne
Bu It
60 Ma Au Sw
Hu Ge
40 Cy

20

0 5000 10000 15000


CHELT

Figura 4. Frontiera de eficien a cheltuielilor cu educaia teriar, DEA orientat output, 2011 /
Figure 4. Efficiency frontier of expenditure on tertiary education, output-oriented DEA method, in 2011
Sursa: elaborat de autori / Source: developed by author

n acest caz, frontiera de eficien este format In this case, the efficiency frontier is formed by
din Polonia, Lituania, Frana, Olanda, Suedia, Poland, Lithuania, France, Netherlands, Sweden,
Germania i Cipru. Cu alte cuvinte, aceste ri obin o Germany and Cyprus. In other words, these countries
eficien maxim, n sensul unui output optim, n achieve maximum efficiency in terms of an optimal
cazul meninerii fixe a cheltuielilor per student. output considering the expenditures per student
Introducnd o nou variabil input, raportul constant.
dintre numrul studenilor i cel al cadrelor didactice Including another input variable, the ratio
(variabila RSC), care, uneori, identific utilizarea n between the number of students and teachers (RSC
exces a unei resurse, am reluat calculul eficienei variable), which sometimes identifies excessive use of
relative i am obinut valorile prezentate n tabelul 3. a resource; we estimate the relative efficiency and
Am exclus din calcule o serie de ri, precum Grecia, obtain the values presented in table 3. Greece, Ireland,
Irlanda, Danemarca, Luxemburg i Estonia, pentru Denmark, Luxembourg and Estonia have been
care nu sunt date disponibile. excluded from the analysis as no data is available for
De aceast dat, eficiena maxim se these countries. In this case, the maximum efficiency is
nregistreaz pentru Bulgaria, Germania, Croaia, recorded for Bulgaria, Germany, Croatia, Lithuania,
Lituania, Polonia i Romnia. Poland and Romania.

Tabelul 3/Table 3
Eficiena relativ a finanrii educaiei teriare obinut prin DEA, varianta cu dou variabile
input: CHELT i RSC / Relative efficiency of financing tertiary education, DEA method with two input
variables: CHELT and RSC
ara/ Eficien relativ/ ara/ Eficien relativ/
Country Relative efficiency Country Relative efficiency
BE 0.61 (0.21) MA 0.98 (0.22)
BU 1 (1) NE 0.59 (0.17)
CZ 0.51 (0.39) AU 0.93 (0.17)
GE 1 (0.15) PL 1 (1)

108 Revista / Journal ECONOMICA nr.3 (93) 2015


INFORMATIC / INFORMATICS

ara/ Eficien relativ/ ara/ Eficien relativ/


Country Relative efficiency Country Relative efficiency
SP 0.72 (0.30) PO 0.89 (0.38)
FR 0.57 (0.23) RO 1 (1)
CR 1 (0.52) SL 0.68 (0.38)
IT 0.54 (0.30 SK 0.76 (0.56)
CY 0.67 (0.15) FI 0.51 (0.19)
LA 0.89 (0.75) SW 0.56 (0.15)
LI 1 (0.84) UK 0.64 (0.28)
HU 0.65 (0.40)
* n parantez, sunt nscrise valorile eficienei obinute n modelul cu un singur input/
* the values of the efficiency for one variable input is included in ( )

Concluzii. n acest articol, ne-am propus s Conclusions. This article aims to estimate the
estimm eficiena relativ a cheltuielilor cu educaia relative efficiency of expenditures on tertiary education for
teriar pentru rile membre UE, folosind metoda the EU member states by using the non-parametric DEA
non-parametric DEA. Privit din punct de vedere al method. Viewed in terms of the efficiency of financing
eficienei finanrii, aplicnd tehnica DEA la nivelul tertiary education, by using the DEA method, we showed
rilor membre UE, am artat c frontiera de eficien that the relative efficiency frontier is represented by those
relativ este format din rile cu cele mai mici alocri countries having the lowest expenditures on tertiary
pentru educaia teriar: Romnia, Bulgaria, Polonia, education, in particular Romania, Bulgaria, Poland and
Lituania. Acest lucru nu trebuie privit ns separat de Lithuania. Nevertheless, these results should be considered
alte aspecte, precum calitatea educaiei, nivelul together with other aspects such as the quality of education
competenelor dobndite n timpul studiilor. Eficiena and the competences acquired during the studies. Within
mare a cheltuielilor cu educaia n aceste ri provine these countries, the high efficiency of expenditures on
din faptul c nivelul cheltuielilor este foarte mic, ceea education is a result of the low level of expenditures, which
ce influeneaz, n mod direct, calitatea educaiei. has a direct influence the quality of education.

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Revista / Journal ECONOMICA nr.3 (93) 2015 109


RECENZII / REVIEW

Bun de tipar 12.10.2015.


Coli de tipar 14,0 . Coli editoriale 18,0.
Tirajul 80 ex.
Tipografia Departamentului Editorial-Poligrafic al ASEM
tel. 402-910

110 Revista / Journal ECONOMICA nr 3 (93) 2015

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