Rez Um at Nicolau

MINISTERUL EDUCAIEI NAIONALE
UNIVERSITATEA VALAHIA DIN TRGOVITE

IOSUD COALA DOCTORAL DE TIINE ECONOMICE I UMANISTE
Domeniul: Contabilitate
REZUMAT
TEZ DE DOCTORAT
POSIBILITI DE PERFECIONARE A SISTEMULUI

INFORMAIONAL CONTABIL N CAZUL EXPLOATAIILOR
AGRICOLE
Conductor tiinific
Prof. univ. dr. tefan POPA
Doctorand
Adrian NICOLAU
Trgovite, 2017
CUPRINS UL REZUMATUL UI
1. Cupri nsul tezei de doctorat

2. Actualitatea i interesul temei de cercetare
3. Contextul cercetrii tiinifice
4. Problematica i obiecti vele cercetrii tiinifice
5. Ipotezele cercetrii tiinifice
6. Demersul cercetrii tiinifice
7. Metodologia cercetrii tiinifice
8. Structura i coninutul lucrrii de cercetare
9. Concluzii
10. Concluzii i propuneri
11. Referine bi bli ografice
12. Curriculum vi tae
13. Diseminarea rezultatelor cercetrii
Cuvinte cheie: agricultur, dezvoltare, exploataii agricole, tehnologia, controlul, eficien economic,
ecoeficien, ferm, contabilitate, performan, management, sistemul informatic, planificare, rentabilitate,
cloud, automatizare,
1. Cuprinsul tezei de doctorat

INTRODUCERE
SECIUNEA I ASPECTE TEORETICE I ANA LIZA M EDIULUI CONTABIL N CADRUL UNEI
EXPLOATAII A GRICOLE
CAPITOLUL I ASPECTE TEORETICO M ETODOLOGICE PRIVIND A GRICULTURA - RAMUR DE
BAZ A ECONOMIEI NAIONA LE
1.1. Locul i ro lul agriculturii n dezvoltarea econo miei naionale
1.1.1. Rolu l politicii agricole la dezvoltarea economiei Ro mniei
1.1.2. Structura fermelor ag rico le din Ro mnia
1.1.3. Rolu l serviciilor n agricultura ro mneasc
1.1.4. Educaia i formarea profesional n domen iul agricol n Ro mn ia
1.1.5. Cercetarea dezvoltarea i inovarea n do meniu l agricol d in Ro mnia
1.2. Surse de finanare a agriculturii p rin pris ma dezvo ltrii durabile
1.2.1. Incidena surselor de finanare private asupra dezvoltrii agriculturii Ro mniei
1.2.2. Contribuia UE la dezvoltarea agriculturii Ro mneti. Programul Naional de Dezvoltare Rural 2014
2020
1.2.3. Necesitatea perfecionrii agriculturii prin utilizarea tehnologiilor modern e. Analiza SWOT a
domeniulu i agricol d in Ro mnia n raport cu imp lementarea de mijloace de informat izare
1.3. Conclu zii i aprecieri de perspectiv
CAPITOLUL II ROLUL CONTABILITII N CA LITATEA SA DE FURNIZOR DE INFORMAII
2.1. Evo luia contabilitii de la orig ini pn n prezent. Sistemul contabil din Ro mn ia
2.1.1. Aspecte istorice privind contabilitatea
2.1.2. Part icularitii ale sistemulu i contabil n agricultur
2.2. Imp licaiile standardelor de raportare financiar contabil n domen iul agricol (IA S 41)
2.3. Ro lul contabilitii n raportarea financiar din perspectiva beneficiarilor de informaii
CAPITOLUL III CONTA BILITATEA SURS PRIMA R PENTRU UN MANA GEM ENT PERFORMA NT N
CAZUL EXPLOATAIILOR A GRICOLE
3.1. Relaia contabilitate eficien rentabilitate performan
3.2. Part iculariti ale analizei rentabilitii n cadru l unei exp loataii agricole
3.3. Indicatori specifici de rezu ltat i de rentabilitate
3.4. Contabilitatea i controlul unei exp loataii agricole informaie primar a managerului
3.5. Conclu zii i perspective
CAPITOLUL IV M ETODOLOGIA REA LIZ RII UNUI SISTEM INFORMATIC N CADRUL UNEI
EXPLOATAII A GRICOLE
4.1. Teo ria sistemelor info rmatice
4.2. Evo luia sistemelor informat ice n cadrul unei exp loataii agricole
4.3. Tipuri i modele de sisteme informat ice n cadrul unei exp loataii agricole
4.4. Plan ificarea i proiectarea sistemelor informatice n cadrul unei exp loataii ag rico le
CAPITOLUL V A NALIZA CRITIC A SISTEM ELOR INFORMATICE UTILIZATE N PREZENT N
CONTA BILITATEA EXPLOATAIILOR A GRICOLE
5.1. Prezentarea sistemulu i informa ional-contabil actual
5.2. Analiza SWOT asupra actualelor sisteme contabile n agricu ltur vs. sistem in formaional contabil
automatizat conform lucrrii de cercetare
5.3. Monografia contabil i manualu l de politici contabile, instrumente de baz ale unui sistem informat ic
contabil
5.3.1. Monografie contabil
5.3.2. Manual polit ici contabile
SECIUNEA II Ut ilizarea de produse ale tehnologiilor de vrf n domen iul sistemelor informatice contabile
specifice unei exp loataii agrico le
CAPITOLUL VI TEHNOLOGIA DE TIP CLOUD UTILIZAT N CONTA BILITATEA A GRICOL
6.1. Conceptul de cloud
6.2. Context european n ceea ce privete cloud computing
6.3. Dezvoltarea durabil a agriculturii i cloud computing
6.4. Tendine de evoluie
6.5. Cloud computing i utilizarea acestuia n do meniul financiar contabil
CAPITOLUL VII IMPLEM ENTA REA UNUI SISTEM INFORMAIONAL CONTA BIL A UTOMATIZAT N
AGRICULTUR
7.1. Date intrri n sistemul informaional contabil automatizat
7.2. Date ieiri din sistemu l informa ional contabil auto matizat
7.3. Schem sistem informatic contabil - Detaliere sistem (scheme logice ale sistemului i fo rmule contabile
aferente nregistrrilor/schemei)
7.4. Concluzii i perspective
CAPITOLUL VIII CERCETARE POZITIV ASUPRA ELEM ENTELOR STRUCTURA LE, FUNCIONA LE I
A FACTORILOR DE INFLUEN A SISTEMULUI INFORMAIONA L CONTABIL N SECTORUL
AGRICOL
8.1. Obiect ivele cercetrii bazate pe caz practic i chestionar
8.2. Metodologia de cercetare
8.2.1. Analiza datelor culese
8.2.2. Interpretarea rezu ltatelor
8.2.3. Validarea ipotezelor
CONCLUZIILE CERCETRII PRIVIND PERFECIONAREA SISTEMULUI INFORMAIONA L CONTABIL
N CAZUL UNEI EXPLOATAII A GRICOLE
1. Conclu zii generale
2. Contribuii proprii
3. Limitele i perspectivele viitoare de cercetare
4. Valorificarea i d iseminarea rezu ltatelor cercetrii
BIBLIOGRAFIE
Lista abrevierilor
Lista figurilor
Lista tabelelor
Lista grafice
Lista anexelor
ANEXE
2. Actualitatea i interesul temei de cercetare
Actualitatea i importana cercetrii perfecionrii sistemu lui info rmaional contabil n cazu l exp loataiilor
agricole n Ro mn ia decurge din faptul c n ara noastr, att agricultura ca ramur a economiei naionale, dar i
sistemele adiacente care contribuie la buna funcionare a domeniulu i au fost neglijate, efo rturile concentrndu-se pe
alte sectoare ale economiei naionale, precu m serviciile d in care ctigul este imed iat. Factorii care au contribuit la
ineficiena sectorului agricol n Ro mnia in att de domeniul n sine, de proprietatea asupra terenului i de lipsa de
finanare att din partea statului, ct i din partea antreprenorilor privai care n t imp au renunat a mai privi
agricultura ca una dintre principalele ramuri ale econo miei naionale.
Aplecarea asupra studiului factorilor i condiiilor din agricu ltur necesit o abordare complex a
premiselor care au generat starea de ineficien a sistemului agrico l, alocarea resurelor economice n timp, prin
prisma asigurrii sustenabilitii economice. Agricu ltura abordeaz att resursele economice prin pris ma capitalului
avansat, creterea eficienei acestuia prin exp loatarea caracterului de pia al bunurilor economice produse, ct i
resursele naturale, n sensul exploatrii sustenabile a acestora n vederea asigurrii accesului la produsele agricole a
unui numr mare de consumatori pe termen lung. Piaa agricol furnizeaz n prezent n Ro mnia bunuri cu un grad
sczut de productivitate, dar cu o valoare ridicat de utilitate pentru consumator. Acest fapt necesit investiii care s
eficientizeze produsul agricol i p iaa produselor agricole.
3. Contextul cercetrii tiinifice

Agricultura devine, prin purttorii cererii i interesul productorilor, un important domeniu de pia care
impune prioritizarea investiiilor, informat izarea i dezvoltarea sa n consens cu avansul cercetrii i progresului
tiinific.
Cercetrile prezente relev faptul c orice investiie devine profitabil n contextul creterii interesului
pentru informatizarea sistemu lui de producie. Astfel, incidena informatizrii este att asupra bunurilor economice
produse, prin creterea vizib ilitii produselor pe piee utiliznd mecanis me specifice de promovare, ct i asupra
actului de producie n sine prin valorificarea eficient a resurselor economice, utiliznd concepte precum
programarea, producerea asistat prin mijloace IT, monitorizarea.
Exp loataiile agricole necesit un salt informaional, logistic i tehnologic substanial, n condiiile
adaptabilitii la cerinele pieei agrico le europene i compatibilitii cu structu ri de producie agricole pe segmentul
de pia, n vederea creterii n ivelulu i de perfo rman i al profitabilitii.
4. Problematica i obiecti vele cercetrii tiinifice

Conceptul de contabilitate managerial este abordat n lucrarea de doctorat din punct ul de vedere al surselor
de colectare a datelor i informa iilor necesare managerilor; astfel, am considerat c acestea pot fi preluate din
contabilitatea financiar, contabilitatea de gestiune i calculaia costurilor, controlul de gestiune.
Cercetarea problemat icii perfecionrii sistemu lui informa ional contabil n cazul exploataiilo r agrico le i
propune s ofere repere teoretico-metodologice i un instrumentar practic-ap licat iv pentru fundamentarea unor
sisteme informatice moderne men ite s evidenieze evoluia tehnologic prin aplicabilitatea acesteia n toate
ramurile economiei naionale i, n special, n agricultur, domen iu destul de ignorat n ult imii 20 de an i n Ro mnia.
Obiecti vul central al tezei de doctorat const n identificarea modalitilor de perfecionare a sistemelor
informatice contabile cu ajutorul crora se gestioneaz eficient activitatea organizaiilor ce activeaz n domeniul
agricol.
Obiectivul central al tezei de doctorat este compus din urmtoarele obiective specifice care vor fi dezbtute
de-a lungul prezentei lucrri:
Obiectivul specific nr. 1 Identificarea premiselor care pot eficientiza sistemul informa ional contabil la n ivelul
exploataiilor agricole.
Obiectivul specific nr. 2 Stabilirea de inte operaionale care definesc un sistem contabil integrat prin identificarea
factorilor intrinseci, specifici do meniulu i agricol, i a factorilor ext rinseci, specifici med iului extern, care pot
modifica structural i n d inamic sistemul informaional contabil.
Obiectivele specifice sunt descompuse n urmtoarele subobiecti ve :
Subobiecti vul nr. 1 Prezentarea principalelor aspecte legate de evoluia agriculturii ro mneti ca
ramur de baz a economiei naionale.
Subobiecti vul nr. 2 Prezentarea principalelor aspecte legate de contabilitatea sectorului agricol,
precum i calitatea sa de furnizor de informa ii.
Subobiecti vul nr. 3 Identificarea metodologiilor de realizare a contabilitii ca surs primar
pentru un management performant n cadru exp loataiilor agricole.
Subobiecti vul nr. 4 Orientri priv ind metodologia de realizare a sistemulu i informa ional.
Subobiecti vul nr. 5 Prezentarea unei analize critice a sistemului informa ional contabil utilizat n
agricultur.
Subobiecti vul nr. 6 Tehnologia de tip cloud utilizat n realizarea sistemelor info rmaionale
contabile pentru sectorul agricol.
Subobiecti vul nr. 7 Analiza i pro iectarea unui sistem informatic contabil pentru exploataiile
agricole.
Subobiecti vul nr. 8 Modalitile de imp lementare a unui sistem de contabilitate automat izat
integrat n agricultur.
5. Ipotezele cercetrii tiinifice

Cercetarea presupune luarea n considerare a unui set de premise factuale i cognoscibile, care s conduc
la realizarea scopului i punerea n oper a obiect ivelor cercetrii.
Urmare a unui cu mu l de insuficiene identificate la nivelul exploataiei agricole n Ro mnia, ale
funcionrii sistemulu i informa ional contabil n scopul operaionalizrii i eficientizrii activit ii economice
specifice exploataiei agricole, am identificat ipoteza general perfecionarea sistemului informaional contabil care
se manifest n mediul de afaceri agricol prin utilizarea standardelor de raportare financiar n condiiile
prelucrrii automate a datelor. Aceast ipotez am ncercat s o descompunem n mai multe subipoteze specifice
fiecru i obiectiv n parte, astfel:
Sistemu l in formaional contabil este neles i valorificat corespunztor n mediu l de afaceri
agricol?
Exist o legtur de cauzalitate ntre sistemul informa ional contabil i performana economic din
domeniul agrico l?
Modelarea arhitecturii sistemulu i informaional contabil conduce la performana exploataiilo r
agricole?
Organizarea i imp lementarea sistemului in formaional contabil n domen iul agrico l rspunde
exigenelor standardelor de raportare financiar la nivel intern i internaional?
Sistemu l informa ional contabil este un software al performanei n do meniu l agricol?
Figura nr. 1. Ipotezele cercetrii tiinifice
Ipoteza general I1. Sistemul info rmaional contabil este neles i valorificat
corespunztor n med iul de afaceri agricol?
Perfecionarea
sistemului
informaional I2. Exist o legtur de cauzalitate ntre sistemul informaional
contabil care se contabil i performana economic d in domen iul agricol?
manifest n
mediul de afaceri
agricol prin I3. Modelarea arh itecturii sistemu lui in formaional contabil
utilizarea conduce la performana exploataiilor agrico le?
standardelor de
raportare
financiar n Organizarea i imp lementarea sistemulu i informa ional contabil
n do meniul agrico l rspunde exigenelor standardelor de
condiiile
prelucrrii raportare financiar la nivel intern i internaional?
automate a
datelor
I5. Sistemul informa ional contabil este un software al
performanei n do meniul agrico l?
Sursa: Proiecie p roprie
6. Demersul cercetrii tiinifice

Prezenta lucrare include urmtoarele etape ale demersului de cercetare:
1. Documentarea care imp lic mai mu lte tipuri de aciune i anume: identificarea surselor bibliografice pentru
tema aleas, documentarea direct prin interaciunea cu cei care i desfoar activitatea n domeniul ce face
obiectul analizei precu m i consultarea specialitilor n do meniu (cadre d idactice, manageri, proprietari de
exploataii agricole, specialiti IT). Informarea asupra surselor utilizate pe parcursul studiului imp lic nu numai
identificarea acestora ci i a loculu i unde se gsesc sursele i modalitile de accesare pn la finalul cercetrii.
Studierea surselor este subetapa care presupune gruparea surselor pe obiectivele tematicii tezei, studierea
aprofundat a manualelor, crilor, informa iilor web, rev iste de specialitate etc. precum i extragerea celor mai
concludente i utile date pentru subiectul lucrrii. In aceast etap s -au realizat fie bibliografice i note de lectur,
rezu mate, conspecte, adnotri i s -au selectat citate din lucrrile utilizate. Un alt aspect al etapei de studiu a surselor
bibliografice este cel legat de verificarea teoriilor n teren prin ntlniri concrete cu reprezentani ai organizaiilor
agricole care au prezentat realitatea aa cum este perceput de ei. Astfel am verificat ipotezele emise cu ocazia
alegerii temei tezei. Tema tezei a fost determinat plecnd i de la propria experien a autorului n domeniul
agricol, fiind deintor al unei exp loataii agricole medii i confruntndu -se direct cu deficienele ntlnite la nivel de
ramur n Ro mn ia. De aceea, se poate afirma faptul c realitatea med iului econo mic s -a dovedit a fi d iferit n
unele aspecte, fa de teoriile emise pn la acest mo ment i nu toate sursele bibliografice (mai ales cele ale unor
autori strini) se potrivesc specificitilor sectorului agricol ro mnesc i evoluiei acestuia de-a lungul timpu lui. Ins,
studierea acestora a fost util n sensul c, autorul a putut identifica asemnrile i deosebirile dintre sistemele
contabile agricole ale mai mu ltor ri, precu m i a premiselor ce stau la baza schimbrii n acest domeniu.
Materialele utilizate au fost colectate de la Institutul Naional de Statistic, Institutul Naional de Cercetri
Economice al Academiei Ro mne, APIA, Min isterul Agriculturii i Dezvoltrii Rurale, M inisterul de Finan e,
Ministerul Co municaiilo r i Tehnologiei Informaiei, Biblioteca Universitii Valah ia din Trgovite, diverse
biblioteci virtuale i surse de pe internet surse citate i n bibliografia tezei.
2. Cercetarea propriu-zis - realizat prin observarea tiinific a tuturor proceselor economice i tehnice d in
domeniul ce face obiectul analizei. De observarea tiinific depinde explicarea feno menelor cercetate, verificarea
ipotezelor i alegerea metodelor si tehnicilo r de cercetare. Observarea tiinific a implicat analiza i cercetarea de
caz pe toat durata tezei.
3. Elaborarea ipotezelor tiintifice o alta etap important n demersul elaborrii tezei imp lic utilizarea unor
metode i tehnici de cercetare cu impact asupra rezultatelor acesteia. Meto de frecvent utilizate au fost analiza de tip
cauz efect, cu ajutorul careia s-au identificat rela iile de cauzalitate ntre procesele i fenomenele ce au stat la
baza formu lrii ipotezelor tiinifice sau inducia prin care s -au tras concluzii asupra cazurilor practice supuse
analizei. De asemenea, a fost utilizat metoda deductiv cu ajutorul creia s -au verificat ipotezele tiinifice
formulate.
4. Msurarea tehnico-economic implic calcularea de indicatori i stabilirea de standarde pentru analiza
realizat n cadru l tezei. Fiind vorba despre contabilitate ne referim n acest caz la indicatori de raportare
economico-financiar i operaional legai de do meniul agricu lturii.
5. Metode si tehnici stiintifice utilizate n prezenta tez sunt:
Analiza SW OT cu ajutorul careia s-au identificat direc iile n care se ndreapt agricu ltura
romneasc ca ramur a economiei naionale pe de-o parte i caracteristicile actualelor
sisteme contabile n agricultur versus sistemul info rmaional automatizat pentru contabilitate;
Monografia contabil ca instrument tiinific de analiz a activitii de contabilitate i
financiar a oricarei organizaii;
Analiza rentabilitii sistemelor agricole cu ajutorul careia s-au identificat indicatorii de
eficien i rentabilitate utilizai n act ivitile agricole calculai fo losind datele contabile;
Analiza de sistem pentru identificarea nevoilor de pro iectare a ap lica iei in formatice
integrate ce va fi utilizat pentru evidenele financiar-contabile ale exploataiilo r agricole;
Chestionarul ca tehnic de analiz a unei anumite activ iti, tendine ale unui feno men sau
proces a fost utilizat n cadrul prezentei lucrri pentru a identifica nevoia de imp lementare a
unei soluii contabile integrate pentru exploataiile agricole precu m i pentru estimarea
costurilor cu un astfel de sistem plecnd de la aplicaiile utilizate n prezent n organizaiile de
profil.
Astfel au fost aplicate chestionare unui numar de 500 deintori de exp loataii ag icole.
Concluziile obinute n urma aplicrii chestionarelor pe lang propria experien a autorului
au determinat dezvoltarea cercetrii pe aceast tem i rezultatele cercetrii;
Simu larea a presupus construirea de modele de aplicaii in formatice (de funcionaliti ale
acesteia mai exact ), modele care s corespund cerinelor utilizatorilor finali i anu me a
detinatorilor de exp loataii agricole care vor folosi n viitor rezultatele cercetrii din cadrul
acestei teze, rezultate ce vor fi transpuse n practic.
6. Concluzii tiinifice este ultima etap n demersul elaborrii tezei, concluzii ce trebuie s fie fundamentate i s
raspund exigenelor elaborrii unei astfel de lucrri ale carei rezultate se doresc transpuse n practic. Concluziile
ns nu reprezint nu mai finalul tezei ci sunt concluzii formu late n etape intermed iare ce fundamenteaz ipotezele
tiinifice ale cercetrii pe parcurs.
7. Metodologia cercetrii tiinifice

Prezenta lucrare Posibiliti de perfecionare a sistemului informaional contabil n cazul
exploataiilor agricole, realizeaz o incursiune a rolulu i i importanei agriculturii n economia Ro mniei,
reliefnd necesitatea dezvoltrii agriculturii, att ca ramur propriu -zis generatoare de hran, ct i de servicii
integrate, prin dezvoltarea de ini iative la nivelul econo miei locale, atragerii de investiii i de fonduri structural i de
coeziune europene axate pe problematica agriculturii.
Dezvo ltarea social-economic n aceast perioad a societii moderne a adus n prim plan fenomene noi, a
impus necesitatea utilizrii unor modaliti adecvate de abordare a lor, a readus n actualitate ideea, potrivit creia,
evoluia, progresul societii sunt de neconceput n afara promovrii relaiilor specifice economiei de pia i a unor
mijloace de cuantificare a performanei econo mice. No ile realiti i no ile condiii socio -economice imprim noi
particulariti managementului financiar-contabil menite s identifice factorii care definesc, imp lementeaz i
eficientizeaz variab ilele economice la n ivel de unitate decizional.
Sistemu l de cercetare-dezvoltare sub aspect economic pune n eviden relaia de cauzalitate d intre
capacitatea factorului uman de a elabora sisteme de asistare a deciziilor la nivel de entitate economic i tehnologie,
n rela ie direct cu principiile managementului financiar -contabil. Realizarea acestui scop impune rezolvarea
urmtoarelor activ itii:
identificarea i cercetarea principalelor paradig me ale managementului financiar-contabil la n ivel global i
regional;
stabilirea obiect ivelor cercetrii;
analiza direciilor managementului financiar-contabil n contextul perfecionrii sistemului financiar
contabil, n co mp lementaritate cu standardele de raportare financiar intern i internaional;
stabilirea cilor de perfecionare ale activitii manageriale n cadrul entitii economice prin evaluarea
sistemului informa ional contabil, precu m i a contribuiei acestuia la asigurarea performanei entitii
economice din do men iul agricol.
n ceea ce privete problematica lucrrii abordate, metodologia cercetrii implic mai multe etape, dup
cum urmeaz:
a) Documentare-acu mu larea de noi informaii studiind literatura de specialitate i structurarea cunotinelor
actuale n domeniu l cercetat; colectarea de date referitoare la sistemu l in formaional contabil specific unei
exploataii agrico le;
b) Sintetizarea datelor i gruparea acestora;
c) Prelucrarea i analiza datelor obinute n etapa de documentare;
d) Analiza nivelului de perfo rman economic generat prin imp lementarea unui sistem informa ional contabil
eficient;
e) Diseminarea i valorificarea rezu ltatelor cercetrii tiinifice prin publicarea unor articole n vederea
promovrii interne i internaionale a cercetrii efectuate i a rezu ltatelor acesteia;
f) Sinteza, avnd rolul de a indentifica coninuturile cheie sub o form logic;
g) Comparaia cu ajutorul creia se identific specificitatea diferitelor fo rme de man ifestare ale sistemului
informa ional contabil;
h) Observaia are ca scop culegerea mai mu ltor in formaii specific sistemu lui informaional contabil la nivel
de exploataie agricol i alegerea acelor metode i ci de aciune care conduc la perfec ionarea acestuia.
n literatura de s pecialitate exist mai mu lte definiii ale contabilitii manageriale.
Chartered Institute of Management Accounting, din Marea Britanie, definete contabilitatea managerial
astfel: un proces de identificare, cuantificare, colectare, analiz, a informa iilor financiare i nonfinanciare, utilizate
de ctre management pentru evaluarea i controlul n cadrul organiza iei i pentru asigurarea utilizrii i evidenierii
corespunztoare a resurselor acesteia avnd urmtoarele obiective:
- formularea de strategii;
- planificarea i controlul activ itilor;
- luarea deciziilor;
- optimizarea folosirii resurselor;
- informarea asociailor sau altor utilizatori de in formaii externi;
- informarea angajailor;
- protejarea activelor.
Cele de mai sus implic participarea n conducere pentru a se asigura:
formularea de planuri pentru realizarea ob iectivelor (plan ificarea strategic);
formularea de planuri operaionale pe termen scurt (bugetarea profitulu i);
aciuni de achiziii i finanri (management financiar), ct i nregistrarea acestor tranzacii
(contabilitatea financiar i contabilitatea costurilor);
prezentarea in formaiilor financiare i operaionale;
aciuni corective pentru a impune realizarea planurilor (control financiar).
Profesorul Henry Bouquin propune urmtoarea defini ie a contabilitii manageriale: un sistem de
informa ii contabile care are n vedere s ajute managerii i s influeneze co mportamentele prin modelarea rela iilor
dintre resursele alocate, consumate i finalitile u rmrite 1 .
Contabilitatea managerial reprezint un domeniu distinct n scopul pregtirii rapoartelor interne pentru
luarea deciziilor manageriale. 2
Contabilitatea managerial 3 trebuie s furnizeze managerului elementele necesare, care s l fac s
neleag feno menele i procesele care au loc n entitate, sa-i furn izeze info rmaiile operative pe baza crora poate
lua decizii pert inente, s poat prevedea repercusiunile deciziilor luate i, n acelasi timp, s aib prghiile pentru
efectuarea unui control permanent i eficient.
Contabilitatea managerial este parte integrant a sistemului informa ional al unei entiti, ajutnd
managerul la ndeplinirea funciilor sale de peviziune, coordonare, control i autoreglare 4 .
8. Structura i coninutul lucrrii de cercetare

Analiza posibilitii de perfecionare a sistemului informa ional contabil n cazu l unei exploataii agricole
vizeaz cadrul abordrilor teoretico-metodologice ale tiinei economice, precum i fundamentarea unor politici,
mecan isme i instrumente practic-aplicat ive care au ca obiectiv obinerea unui sistem informaional contabil integrat
de tip ERP (Enterprise Resources Planning) prin intermediu l cruia gestionarea unei afaceri n agricultur s devin
mai facil. De asemenea, prin aceasta s se aigure un control mai riguros al res urselor indiferent de natura acestora i
nu n cele din urm, se asigur acurateea informaiilor din domeniu l agricol. Toate acestea n contextul actual n
care schimbrile climat ice i utilizarea proceselor chimice n agricultur au modificat speciile de plante i animale,
dar i volu mul p roduciei n cazu l anu mitor culturi sau categorii de animale.
Lucrarea doctoral este structurat pe opt capitole.
Primul capitol al lucrrii cerceteaz aspectele teoretico-metodologice ale agriculturii, ca ramu r de baz a
economiei naionale, locul i rolul acesteia la dezvoltarea econo mic a Ro mniei, precu m i contribuia Un iunii
Europene la dezvoltarea agricu lturii ro mneti. Totodat, sunt tratate politicile agricole n Ro mn ia, structura
fermelor agricole din Ro mnia, cercetarea-dezvoltarea -inovarea n do meniul agricol d in Ro mn ia, educaia i
formarea profesional n do meniul agricol d in Ro mnia, programul Naional de Dezvolt are Rural 2014 2020. A m
realizat o analiz SW OT a domen iului agrico l din Ro mnia care fundamenteaz direciile de finanare pn n anul
2020.
n Ro mnia nc exist o important pondere a populaiei care activeaz n med iul ru ral, avnd ca
principal ocupaia agricultura. Cu toate acestea, agricultura nu este un domeniu major al econo miei ro mneti, acest
fapt este confirmat de contribuia agriculturii n PIB (indicatorii macroeconomici ai rii noastre arat c agricultura
este pe ultimul loc ca ramur a economiei naionale n 2014: agricultur 7,5% din PIB, industrie 33% din PIB,
1
Bouquin H., Comptabilite de gestion, 4-e ed ition, Econo mica, Paris, 2006, p. 11-12;
2
Nederi A., Contabilitate managerial, ghid practico-didactic, ACAP Chiinu, 2000, p. 10;
3
Briciu S., Contabilitatea managerial. Aspecte teoretice i practice, Editura Economic, Bucureti, 2008;
4
Braga V. F., Contabilitate managerial, Editura Fundaiei Romnia de Mine, Bucureti, 2009;
servicii 59,5% din PIB) i de fora de munc ocupat n agricultur (31,6% din total for de munc ocupat n
Romnia, industrie 21,1%, servicii 47,3%), ocupaie n cele mai mu lte cazuri neremunerat sau parial
remunerat, ceea ce confer o putere de cumprare sczut, cu consecine negative asupra nivelului de trai i calitii
vieii. n vederea remedierii problemei asigurrii venitului forei de munc ocupate n agrigultur este necesar
implementarea msurilor de politic agrico l prin care aceast ramur devine co mpetitiv, prin dezvoltarea fermelor,
atragerea de finanari n scopul susinerii investiiilor pentru dezvoltarea componentei de pia a agriculturii
Ro mniei. n acest sens, sunt necesare investiii pentru dezvoltarea sectorului agricol prin mecanizare, creterea
nivelului de fertilizare a terenurilor agricole, dezvoltarea sistemu lui de irigaii, dezvoltarea pieei produselor agricole
prin creterea incidenei politicii de market ing asupra acestei piee. Din perspectiva autorului prin prisma
contabilitii, buna funcionare a pieei agricole din Ro mn ia se va realiza n mo mentul reglementrii co mplete a
activitii acesteia, armonizrii funcionrii lanului valoric (productori prestatori deintorii de spaii de
depozitare/silozu ri transportatori vnztori) i nu n ultimu l rnd prin mbuntirea sistemelor de asisten
financiar din partea statului, din fonduri structurale sau de la bnci prin simp lificarea modalitilor de acordare a
creditelor pentru agricultur.
Capitolu l al doilea reflect rolul contabilitii n calitatea sa de furnizor de informaii prin aspecte ale
evoluiei contabilitii de la orig ini pn n prezent i prezentarea sistemulu i contabil din Ro mn ia, rolul
contabilitii n raportarea financiar i informa iile managementului de vrf, perfo rmant. Sunt descrise standardele
de raportare financiar-contabil n do meniu l agricol (IAS 41) care au ca principal obiect iv reg lementarea
tratamentului contabil i a informaiilor care trebuie furn izate n privina activitii agricole. IAS 41 se aplic strict
procedurii de contabilizarare a activelor b iologice, p roduselor agricole pn la mo mentul recoltrii, i nu n ult imul
rnd, subveniilor primite din partea statului pentru desfurarea activitii agricole. Standardul IAS 41 are un
caracter comun cu alte industrii, este reglementat separat n vederea unei nelegeri unitare, fiind detaliat de OMFP
1802/2014.
Standardul IAS 41 definete activitatea agricol, respectiv administrarea de ctre o entitate a transformrii
biologice a activelor bio logice pentru vnzare n produ se agricole sau n active biologice suplimentare, produsul
agricol (produsul recoltat de la activele biologice ale entitii), act ivul biolog ic (un animal viu sau o plant vie),
transformarea bio logic (procesele de cretere, degenerescen, producere i p rocreare care produc modificri
calitative sau cantitative unui activ biologic) si nu in ultimul rnd recolta (separarea produselor agricole de un activ
biologic sau ncetarea proceselor vitale ale unui act iv biologic).
Raportat la standardul IAS 41, lucrarea prezint modalitatea prin care utilizarea contabilitii de gestiune i
integrarea acesteia ntr-un sistem informatic va contribui la efectuarea de analize-diagnostic necesare lurii unor
decizii manageriale concrete, corecte i durabile. n cadrul cap itolului se accentueaz modalitatea prin care
informat izarea proceselor financiar-contabile prin utilizarea de noi tehnologii informaionale, a informaiilo r din
contabilitatea financiar i managerial, genereaz performane ale exp loataiei agrico le.
Importana cheltuielilor de producie din agricultur rezu lt din faptul c ele stau la baza formrii preului
de vnzare-cumprare, determinnd n final rezu ltatul activitii economice a productorului agricol. Astfel, raportat
la proesul info rmaional financiar-contabil, optimizarea rezultatelor financiare au un ro l concludet n formarea
ofertei productorului, ca premis a creterii rezultatului economic prezu mtiv.
Capitolul al treilea prezint motoda de cercetare a contabilitii prin prisma indicatorilo r de eficien prin
care se msoar performana unei exp loataii agrico le. Sunt prezentai indicatorii specifici, indicatorii de rezu ltat i
cei de rentabilitate.
n cadrul capitolului sublinieaz faptul c exploataiile economice trebuie s -i perfecioneze sistemul
informa ional contabil pentru a asigura informaia economic decidenilor ntr-un timp ct mai scurt, de calitate, ct
mai comp let, astfel nct acetia s poat lua decizia cea mai bun n timp real. Aceste cerine se pot realiza dac
decidenii vor apela i aplica rezultatele cercetrilor care s duc la implementarea unor sisteme informatice
complexe i integrate iar finalitatea va fi obinerea avantajulu i co mpetitiv pe o pia globalizat cu un numr mare
de competitori. Factorii externi (p mntul, arenda, capitalu l) care ac ioneaz asupra procesului de producie dezvolt
att latura tehnologic, ct i cea economic, cu implicaii asupra analizei rentabilitii unei exp loataii agrico le.
Analiza rentabilitii economico-financiare a exp loataiei agricole cu ajutorul contabilitii manageriale (de
gestiune) poate fi utilizat fr restricii n ad min istrarea exp loataiei agrico le i n rezolvarea oricarei probleme care
afecteaz nivelul eficienei economice. Ca element total distinct de conta bilitatea oricrei alte organizaii,
contabilitatea unei exp loataii agricole se difereniaz n special prin rulajele conturilor 331 i 711. Din punct de
vedere contabil, la fiecare sfrit de lun se face nota contabil 331 (Produse n curs de execuie) 711 (Ven ituri
aferente costurilor stocurilor de producie). Costul de producie este reglementat de pct. 52 din OMFP 1802/2014
privind contabilitatea, i stabilete, n seama societii, evaluarea produselor realizate n unitate la o valoare care
exprim toalitatea cheltuielilor aferente realizrii acestor bunuri/servicii. Recolta brut constnd n produsele
obinute n urma recoltrii (gru, poru mb, etc.) se nregistreaz 345 711, valoarea fiind egal cu a costurilor de
producie. Costul de producie va cuprinde toate cheltuielile mai sus menionate cu materii prime, au xiliare,
consumabile, salarii i amo rtizri.
Eficiena economic se obine prin valorificarea la maximu m a resurselor cu cheltuieli minime. Astfel,
indicatorii relevani utilizai n ferme/exp loataii agricole, i sistemul n sine de indicatori, prezint rezultatele
produciei n urma aplicrii tehnologiei de producie, evideniind mijloacele/resursele utilizate pentru realizarea
produciei. Totodat, n cadrul capitolului sunt prezentai i indicatorii de performan generai de contabilitatea
managerial, care stau la baza imaginii de ansamblu a situaie societii i care pot genera semnale de alarm asupra
situaiei financiare a co mpaniei.
n cel de-al patrulea capitol, este elaborat o analiz SWOT a actualelor sisteme informat ice utilizate n
industria agricol versus un sistem info rmaional contabil auto matizat conform lucrrii de cercetare doctoral,
precum i o monografie contabil. Tema cercetrii se axeaz n special pe automatizarea contabilitii unei
ntreprinderi unde sistemele sunt nc la nceput iar lucrarea militeaz pentru creterea nivelulu i de automat izare a
sistemului agricol n vederea creterii performanei prin adoptarea de decizii manageriale optime n raport cu situaia
contabil existent n cadrul exp loataiei agricole, pe de o parte, i a sistemului de indicatori ce pot valorifica
resursele existente n scopul eficientizrii rezu ltatelor economice pe termen med iu i lung. Automatizarea pe care
lucrarea o are n vedere produce informa ii dig itale care se pot transmite automat n sistem. Constatm ns c,
indiferent de tipul soluiei alese, nici un software din domeniul contabilitii nu a fcut nc pasul nainte s pre
automatizarea nregistrrilor. Astfel, n cadrul lucrrii se face o analiz co mparativ ntre sistemele de contabilitate
bazate ERP clasic i cele bazate pe tehnologii performante, de business inteligence, de tip cloud. Ext inderea
tehnologiei de tip cloud, ofer acces la mobilitate la costuri insignifiante, imp lementarea tehnologiei informatice pe
utilajele agrico le, facilitnd posibilitatea implementrii sistemulu i informatic contabil ce face obiectul prezentei teze
de cercetare. Sistemul propus n cadrul lucrrii are n vedere definirea intrrilor prin intermediul facturilo r care
prezint cod de bare, scanarea documentelor, transmiterea nregistrrilo r contabile n mod automat, info rmaia fiind
transmis tuturor celor care sunt interesai n funcie de n ivelul de acces. Totodat, i nregistrarea produciei
exploataiei agricole se face automat prin configurarea codurilor utilajelor de producie, dar i a ieirilor, prin
sisteme de informat izare similare. Toate aceste elemente care prezint pai ai sist emului de informatizare a
exploataiei agrico le sunt consemnai n cadru l unor documentaii care definesc procedurile din Manualu l calitii.
Capitolul al cincilea descrie metodologia cercetrii realizrii unui sistem informatic tratnd teoria, evoluia,
tipologia, modelele, p lanificarea i proiectarea acestuia n cadrul unei exploataii agricole. Posibilitatea descrierii
unui sistem devine din ce n ce mai dificil, odat cu gradul de complexitate al acestuia. Astfel, n urma analizei
situaiei curente i a stabilirii strategiei de tranziie, se trece la realizarea unui studiu de fezabilitate, n vederea
determinrii costurilor i beneficiilo r. Dac rezultatele studiului de fazabilitate indic un raport cost -beneficiu
subunitar (beneficiu > cost) se determin cerinele de sistem care se realizeaz prin intervievare, chestionare, analiza
procedurilor de lucru. Info rmaiile rezultate n urma analizei cerinelor de sistem vor fi utilizate pentru crearea i
modelarea logic a flu xu rilor de date i a prelucrrilor acestora. Pasul imediat urmtor dup modelarea conceptual
este selectarea mediu lui de programare (software) i a hardware -ului necesar, aferent imp lementrii fizice a
sistemului. Proiectarea formu larelor i a rapoartelor, interfeelor dialogurilor i proiectarea bazelor de date sunt
etapele imed iat premergtoare pentru proiectarea fizic, urmai de pai precum: imp lementarea sistemului, instruirea
utilizatorilor, intreinerea sistemului.
Tehnologia de tip cloud utilizat n contabilitatea agricol este reflectat n cel de-al aselea capitol, n care
am defin it noiunea de cloud computing, contextul european n ceea ce l privete, evoluia sa n dezvoltarea durabil
a agriculturii i utilizarea acestuia n domeniu l financiar-contabil. Cloud computing-ul este o paradigm n evoluie,
un model ce permite accesul facil la informa ia stocat ntr-o dat center, prin orice mijloc modern de co municare,
de la laptop, PC, tableta sau smartphone fr a se limita la acestea. La nivel agrico l, utilajele sunt echipate cu servicii
GPS, senzori sau mijloace de stocare a datelor iar, cu ajutorul tehnologiei could se face operaiunea de conectare
Utilaj Informaie Decizie care va permite luarea de decizii operaionale n vederea creterii valorii adugate a
exploataiei agricole. Cu ajutorul tehnologiei could au fost dezvoltate servicii de contabilitate, precum SaaS
(Software as a Service) care u rmresc reducerea costurilor, calitatea resursei umane, flexib ilitatea i in iiativa.
Ro mnia dorete, prin aplicarea tehnologiilor de tip could s stabilizeze capitalu l u man cu competene sporite IT n
vederea dezvoltrii de soluii tehnice, flexib ile i fiabile aplicabile domen iilor rmase n urm ale economiei
Ro mniei, n special agricultura, ca un element de cretere a competitivitii acestora pe pieele regionale. Totodat,
prin implementarea tehnologiilor moderne i dezvoltarea avantajelo r co mpetitive n acest domeniu, Ro mnia poate
deveni promotor al nearshoring-ului, n sensul c marile firme producatoare ncep s ajung la concluzia c nu
numai costurile salariale sunt importante n succesul unui contract de externalizare, ci calitatea capitalului u man. In
sprijinul tendinelor economice, la nivel instituional se fac eforturi de promovare a Cloud Computing -ul pentru a
deveni un instrument de decizie managerial facil tuturor entitilor agricole.
n cadrul celu i de-al aptelea capitol se prezint modalitatea de imp lementare a unui sistem info rmaional
contabil automatizat n agricu ltur, cu accent asupra prezentrii schemei sistemu lui informat ic contabil. n prezenta
tez de cercetare se propune utilizarea codurilor de bare n vederea implementrii cu succes a sistemului informatic.
Acest lucru nu este o noutate la nivel internaional, existnd software i hardware necesar, inclusiv soluii integrate.
Integrarea intrrilor de documente din mediul extern prin sistemul de cod de bare implic i o soluie de
management al documentelor n acest sens. Astfel, se propune crearea sistemelor care s automatizeze crearea
(pentru ieiri) i recunoaterea (pentru intrri) a codurilo r de bare.
Beneficiile integrrii n sistem a codurilor de bare sunt imp licite, ntregul sistem gndit i cercetat n
prezenta lucrare bazndu-se pe automatisme i automatizarea intrrilor i ieirilor din contabilitate. Astfel, utilizarea
codurilor de bare pentru a popula automat valorile de indexare, elimin necesitatea ca utilizatorii s introduc
manual datele, econo misind timp , iar introducerea lor auto mat reduce probabilitatea ca ele s fie introduse incorect.
Acesta va fi ntotdeauna introduse ntr-un format exact, fiabil i coerent, crescnd viteza de procesare a
documentelor i informaiilor. Codurile de bare aferente intrrilor (dar i ieirilor) vor conine de asemenea sume de
control care s detecteze dac exist erori, asigurnd astfel interpretarea eronat a in formaiilo r transmise, mai ales
c este vorba de informa ii financiar contabile.
Lucrarea, prin info rmatizarea codurilor de bare, faciliteaz calea spre automatizarea inclusiv a domeniului
financiar contabil.
Cel de-al optulea capitol prezint rezu ltatele unei cercetri de pia pe baz de chestionar, ca tehnic de
analiz a unei activiti din do meniul agrico l, n scopul identificrii tendinelor unui feno men sau proces de natur
contabil avnd ca obiectiv estimarea costurilor p lecnd de la ap lica iile ut ilizate n prezent n organiza iile de pro fil.
n acest sens, au fost aplicate chestionare unui numar de 500 deintori de exploataii agicole iar concluziile obinute
au determinat dezvoltarea cercetrii pe aceast tem i rezultatele cercetrii.
Astfel, cercetarea aplicativ a constat n realizarea unui chestionar care vizeaz imp lementare de soluii
contabile integrate pentru exploataiile agricole, precu m i estimarea costurilor generate de un astfel de sistem care
au fost comune unor uniti agricole.
Obiectivul general al acestei cercetri aplicative a fost n primul rnd testarea gradului de cunoatere al
utilizatorilor cu privire la avantajele implementrii unei tehnologii de t ip could, identificarea deficienelor sistemului
contabil n agricultur, msura n care respondenii sunt interesai de evitarea acestor deficiene prin aplicarea
riguroas a unor soluii integrate operaionalizate la n ivelul actului managerial contabil.
n finalul lucrrii se prezint principalele concluzii i recomandri.
Teza de doctorat mi-a o ferit prilejul aprofundrii cercetrii tiinifice n domeniu l contabilitii, dar i a
cunotinelor mele generale n plan teoretico-metodologic i aplicativ. Pe parcursul ntregii perioade de doctorat m-
am bucurat de sprijinul conductorului tiinific, de ncurajarea permanent i sfaturile profesorului universitar dr.
tefan Pop cruia doresc s-i mu lu mesc n mod deosebit.
9. Concluzii
Dezvo ltarea agricu lturii n general i a agriculturii Ro mniei n special necesit implementarea pe scar
larg a unor programe de informa ionalizare a proceselor specifice do meniul agrico l, de la p roducerea de bunuri
adaptate nevoilor pieei agricole, la optimizarea procesului de colectare de date i informaii utilizate de sistemul
contabil n vederea eficientizrii activitii economice agricole.
Utilizarea de tehnologii speciale care utilizeaz internetul, a celor de t ip could, au ca efect creterea
performanei fermelor agricole, n sensul creterii productivitii, prin antrenarea forei de munc n activiti
mecan izate care au ca rezu ltat diminuarea timpului de munc efectiv, substituirea timpului de munc cu timpul
liber n scopul creterii motivaiei lucrtorului. Totodat, se urmrete eficientizarea consumurilor de resurse
(materiale, financiare), reducerea timpulo r de producie n scopul eficientizrii procesului de producie i creterii
competitiv itii economice.
Din analiza ntregii documentaii colectate pentru elaborarea tezei a rezultat c in agricultura romneasc
exist foarte multe deficiee att n ceea ce privete activitatea operaional, dotrile tehnice dar i deficiene de
natur economico-financiar prin lipsa de introducere a tehnologiei informa iei n activitile agricole. Ch iar daca
subiectul tezei se refer la sistemele automatizate contabile prin imp lementarea unor soluii integrate, se pot rezolva
i probleme de ordin operaional. Concret, n cadrul acestei lucrri doctorale, am identificat ca soluii care reprezint
i rezultatele cercetrii, urmatoarele :
utilizarea (introducerea) cloud computing n do meniul financiar-contabil prin ext indere n toate ramurile
economiei naionale deoarece orice organizaie, indiferent de profil, trebuie s dein sisteme de eviden
financiar-contabil;
utilizarea de ERP-uri n agricu ltur, sisteme integrate care s asigure mbuntirea att operaional, ct i
financiar, a organiza iilor d in acest sector de activitate;
propuneri pentru utilizarea unui ,,Manual de politici contabile n do meniu l agricol;
implementarea si utilizarea unui sistem informa ional contabil auto matizat n industria agricol studiu
bazat pe rezultatele cercetrii n teren efectuate n scopul elaborrii acestei lucrri.
n esen, lucrarea militeaz pentru o abordare ext ins a mijloacelor de programare n agricultur, ca
argument pentru o dezvoltare echilibrat, n consens cu cerinele pieei.
10. Concluzii i propuneri

Dezvo ltarea agricu lturii n general i a agriculturii Ro mniei n special necesit implementarea pe scar
larg a unor programe de in formaionalizare a proceselor specifice do meniulu i agricol, de la producerea de bunuri
adaptate nevoilor pieei agricole, la optimizarea procesului de colectare de date i informaii utilizate de sistemul
contabil n vederea eficientizrii activitii economice agricole.
Utilizarea de tehnologii speciale care utilizeaz internetul, a celor de t ip could, au ca efect creterea
performanei fermelor agricole, n sensul creterii productivitii, prin antrenarea forei de munc n activiti
mecan izate care au ca rezu ltat diminuarea timpului de munc efectiv, substituirea timpului de munc cu timpul
liber n scopul creterii motivaiei lucrtorului. Totodat, se urmrete eficientizarea consumurilor de resurse
(materiale, financiare), reducerea timpulo r de producie n scopul eficientizrii procesului de producie i creterii
competitiv itii economice.
Sistemu l informaional contabil imp lementat n cadrul lucrrii de cercetare se bazeaz pe un algorit m
logico-matematic care faciliteaz imp lementarea de tehnologii de tip could pe baza p rocesului de culegere de date
complexe, diverse, detaliate furnizate de echipamente i utilaje interne (deinute de companie), personalul societii,
teri colaboratori, care u lterior vor deveni nregistrri prestabilite n manualul de politici contabile al societii.
Pentru o nregistrare corect a datelor de intrare n sistem, acestea trebuie a fi standardizate, nregistrrile
prestabilite n manualu l de politici contabile al societii, iar informa iile externe pe suport de hrtie trebuie a avea
tiprit un cod de bare de comun acceptat pe care sistemele i echipamentele electronice s l transforme la o simpl
scanare n informa ie electronic care s fie nregistrat automat n sistem i t ransmis managementului co mpaniei i
celorlali factori interesai n funcie de gradul de autorizare n ceea ce privete informaiile furn izate de sistem.
Datele de ieire din sistem le vom mpr i n Ieiri de uz intern, Ieiri ctre teri. In ceea ce privete tabloul
de bord, aplicaia va calcula automat datele i indicatorii pe care managerul le va preselecta. De asemenea, va putea
s efectueze statistici i grafice prin co mpararea a d iveri ind icatori pe luni sau ani.
Cu ajutorul tabloului de bord, managerul are tot timpul o imagine de ansamb lu asupra modului n care
evolueaz feno menele specifice act ivitilor conduse. Prin tabloul de bord se stabilesc obiectivele i se urmresc
realizrile fa de previziuni, pe baza informa iilor generate de aplicaia software financiar-contabil, avnd ca
obiectiv calcul unor indicatori grupai astfel: Indicatori de lich iditate, Indicatori de risc, Indicatori de activ itate (de
gestiune), Indicatori de profitabilitate, Indicatori de solvabilitate pe termen lung. Analiznd fiecare categorie,
sublinie m tabelar elementele pentru fiecare categorie de nregistrare contabil, inclusiv ID -ul aferent aplicaiei, ca
fiind document/date ieire ctre teri, adugnd categoriilor i considernd ca i element de ieire ctre teri i
declaraiile fiscale (inclusiv bilan). La ieirea datelor, documentelor le vor fi atribuite un ID de identificare, ns
spre deosebire de seciunea de intrare a datelor, nu se va mai solicita alocarea unei categorii pentru documentele de
ieire, aceasta fcnd-use n mod automat de ctre sistem n funcie de intrarea principal. Avnd toate informaiile
necesare n vederea elaborrii declara iilor, actualizate ziln ic, sistemu l poate genera i transmite n mod auto mat
declaraiile fiscale i informa managerul companiei printr -o alert de tip E-mail i/sau SMS pentru semnarea
electronic a declaraiilo r i avizarea transmiterii acestora ctre organele competente.
Pentru detalierea sistemulu i informatic contabil, datelelor de intrare i ieire li se adug i formu lele
contabile ce constituie n fapt baza aplicaiei fr de care acesta nu ar putea funciona. Formu lele (nregistrrile
contabile) vor funciona n baza unei chei primare (ID).
a. Concluzii generale
Demersul tiinific a fost ngrunat n special de lipsa unei literaturi de specialitate n u ltimii ani n Ro mnia.
Astfel a fost necesar accesarea bazelor de date internaionale, unde literatura de specialitate urmrete i
promoveaz automatizarea tuturor sistemelor i a bazelor de date ncercd s dezvolte aplicaii informatice care s
reduc costurile operaionale ale organizaiilor n vederea obinerii unor produse/servicii, nu numai calitative, dar i
cu un pre ct mai sczut. Decalajul n domen iul contabil agricol ntre Ro mn ia i alte ri dezvoltate este
semnificativ.
Lucrarea de cercetare include teorii, ideii i sugestii n ceea ce privete subiectul abordat, n spe
automatizarea contabilitii agricole, profitnd de tehnologia modern la care au ajuns utilajele de lucru, utilaje ce
obin i pot transmite n timp real informa iile necesare n registrrilor contabile.
n cercetarea teoretic din primul capitol considerm c, agricu ltura nu se poate dezvolta n afara
progresului, att al forei de munc, ct i al ncorporrii tehnologiilor care s serveasc dezvolt rii intensive,
calitative a actului agricol, crerii de locuri de munc pentru dezvoltarea sustenabil a economiei locale, n consens
cu protejarea mediu lui i conservarea habitatului natural. Prezentarea statistic a domeniului agricol d in Ro mnia
confer o imagine holistic, complet, asupra nsemntii agriculturii pentru economia Ro mniei, din punct de
vedere locativ, ocupational i al n zestrrii cu resurse naturale, dar i a necesitii modernizrii prin atragerea de
fonduri pentru investiii. n acest sens, se prezint o analiz mult icriterial a agricu lturii, prin luarea n considerare a
aspectelor pozitive i negative, ceea ce face posibil o abordare echidistant n raport cu nzestrrile i
vulnerabilitile do meniulu i agricol.
Cercetarea teoretic din cadrul capitolului II este conferit armonizrii princip iilor contabilitii la n ivelul
economiei regionale, europene, prin intermed iul IA S/IFRS-urilor n scopul identificrii unor mecanis me de
gestionare eficient a patrimoniu lui. La nivelu l agricu lturii, exist un standard comun de contabilitate, IAS 41, care
reglementeaz p rocedura de contabilizarare a activelor b iologice, produselor agricole dar nu mai pn la mo mentul
recoltrii precu m i a subveniilor primite d in partea statului pentru desfurarea activitii agricole. Ut ilizarea
contabilitii de gestiune i integrarea acesteia n cadrul unui sistem informat ic comp lex are rolu l de a efectua
analize diagnostic n vederea adoptrii de decizii manageriale concrete, corecte i durabile pentru cre terea
performanelor exploataiei agricole.
Cercetarea teoretic ntreprins n capitolul III prezint contabilitatea de ramur, ca sistem info rmatic
complex ce poate genera soluii care conduc la eficientizarea unei exploataii agricole, care s identifice un sistem de
soluii pentru situaii contextuale care se confrunt cu limite ale resurselor economice (materiale, financiare,
tehnologice).
Cercetarea teoretic ntreprins n capitolul IV prezint, informa iile generate de sistemele informat ice i
contabile prin intermediu l indicatorilor de performan. n vederea atribuirii caracterulu i de eficin unei exploataii
agricole trebuie stabilit un sistem de indicatori care msoar performana prin raportarea rezultatelor obinute la
intrri de resurse, inclusiv a celor financiare. n acest fel, indicatorii de eficien calcula i pot determina un anumit
nivel de performan care s genereze competit ivitatea produselor n raport cu produse similare pe piee, pe de o
parte, dar i consolidarea poziiei pe pia prin noi flu xuri investiionale.
Cercetarea ap licat iv ntreprins n capitolul V prezint, tehnologia informatic de tip could ce permite
obinerea de performane sporite la nivelu l unei co mpanii prin conectarea utilaju lui/ mijloculu i de
producie/tehnologiei la o surs de INTERNET cu ajutorul creia se proceseaz un sistem de date i informa ii cu
caracter de specificitate pentru un anumit domeniu sau sector de activitate, n cazul de fa, pentru domeniul agricol,
n vederea emiterii unei decizii care s faciliteze actul managerial. Astfel, sistemul cloud creeaz premisele adoptrii
unei metode moderne de management organiza ional care confer plus valoare co mpaniei i actului de producie.
Cercetarea aplicativ ntreprins n capitolul VI prezint, o analiz sinoptic a funcionalitilor sistemului
de soluii in formatizate contabile integrate prin acordarea unui punctaj de la 0 la 10 pentru fiecare funcionalitate n
cadrul unui tabel, pe de o parte, i a verificrii nreg istrrilor con tabile sub forma unui tabel n care s -au verificat
automatismele a 57 de tipuri de nreg istrri contabile. Din analiza datelor fu rnizate de cele dou tipuri de tabele se
constat c performanele co mpaniilo r din do meniul agrico l au crescut substanial dato rit utilizrii tehnologiilor
could.
Tot n cadrul acestui capitol, s -a realizat o analiz SWOT asupra actualelor sisteme contabile utilizate n
industria agricol vs. utilizarea unui sistem informa ional contabil automatizat, ceea ce constituie un bun prilej de a
sublinia importana utilizrii tehnologiilor could att pentru economia de resurse, reducerea costurilor, ct i pentru
perfo mana general a unei companii agricole apreciat n termen i de productivitate i satisfacie a angajailor. n
acest sens, se propune implementarea manualulu i de politici i proceduri contabile al societii prin care angajaii
din departamentul financiar contabil sunt ntiinai cu privire la obligativitatea dezvoltrii politicilor i procedurilor
contabile cerute de regle mentrile date n aplicarea Leg ii contabilitii.
Cercetarea aplicativ ntreprins n capitolul VII prezint, dezvoltarea de sisteme software cu referire la
modul de nregistrare n sistemele de contabilitate i de gestiune a datelor i informaiilor, pre cu m i urmrirea
procesului de emitere de documente purttoare de coduri de bare pentru procesarea lor automat de ctre alte
sisteme informat ice, reprezint un proces complex, eficient i eficace care definete un set de proceduri prestabilite
de decodificare. Datele de intrare n sistem, mpr ite pe categorii de intrri (categorii de cheltuieli), precu m i
documentele ce prezint intrri n sistemul financiar contabil, devin purttoare a unui cod unic, n vederea
funcionrii prii ap licat ive IT, cu referire la nreg istrrile contabile. Datele de ieire din sistem vor fi generate n
mod automat de ctre aplica ie n urma informa iilor electronice transmise de ctre utilaje (t ractoare, semntori,
combine, etc), ele fiind procesate automat n partea finan ciar-contabil a aplicaiei prin nregistrarea automat a
conturilor i formu lelor contabile , aprnd n baza de date a aplicaiei n format pentru print, avnd
generat inclusiv codul de bare cu informaia coninutului.
n urma itera iilor n sistem de tip intrri-ieiri, se va genera tabloul de bord n care aplicaia va calcula
automat datele i indicatorii pe care managerul le va preselecta, va prezenta statistici i grafice prin co mpararea de
indicatori n perioade de timp diferite. Tab loul de bord reprezint un instrument care sintetizeaz informaiile
financiar contabile sub o form agreat de conducerea/managementul companiei, prin prezentarea sub diverse forme
a indicatorilor specifici cu privire la msurarea real a eficienelor i/sau ineficienelor co mpaniei, generarea de
rapoarte detaliate artnd noile tendine ale indicatorilor financiari, v izib ilitatea total a tuturor sistemelor i
indicatorilor financiari nregistrai la n ivelul co mpaniei, generarea automat a declaraiilor fiscale i posibilitatea de
interoperabilitate a sistemulu i propus, cu sistemul naional.
Cercetarea ap licat iv n capitolul VIII, a constat n realizarea unui chestionar care v izeaz imp lementare de
soluii contabile integrate pentru exp loataiile agricole, precu m i estimarea costurilor generate de un astfel de sistem
care au fost comune unor uniti agricole. Obiectivul general al acestei cercetri aplicative a fost n primul rnd
testarea gradului de cunoatere al utilizatorilor cu privire la avantajele imp lementrii unei tehnologii de tip could,
identificarea deficienelo r sistemulu i contabil n agricu ltur, msura n care respondenii sunt interesai de evitarea
acestor deficiene prin aplicarea riguroas a unor soluii integrate o peraionalizate la nivelul actului managerial
contabil.
Prin intermed iul acestui chestionar noi am validat ipotezele prezentate la nceputul cercetrii.
Ipoteza nr. 1 Sistemul informai onal contabil este neles i valorificat corespunztor n mediul de afaceri
agricol?
Rspunsurile obinute prin intermediul ntrebrilor din chestionar de la nr. 2 pn la nr. 5 se adreseaz acelor
deintori de exp loataii ag rico le/antreprenori care au ca obiectiv obinerea de producie agricol destinat pieei. n
aceste condiii, suprafaa de teren deinut este un factor de avantaj comparat iv, att n ceea ce privete cantitatea
de bunuri de natur agricol obinut, ct i nivelul costului de producie, n condiiile n care pe o suprafaa mare
de teren se pot obine economii de scar i costuri de producie pe termen lung n scdere. A ceast ipotez este
validat.
Ipoteza nr. 2 Exist o legtur de cauzalitate ntre sistemul informai onal contabil i performana economic
di n domeni ul agricol?
Rspunsurile obinute prin intermediul ntrebrilor din chestionar de la nr. 6 pn la nr. 8 precizeaz c,
evidena contabil la n ivelul exp loataiilor agricole servete nemijlocit la co lectarea de date i informaii necesare
procesului de rentabilizare a entitilor de producie. Aceast ipotez este validat.
Ipoteza nr. 3 Model area arhitecturii sistemului informaional contabil conduce la performana unei
exploataii agricole?
Rspunsurile obinute prin intermediul ntrebri din chestionar de la nr. 9 precizeaz c, probleme de
raportare financiar-contabil, att n ceea ce privete raportarea investiiilor, nreg istrri aferente nfiinrii
culturilor, reco ltei realizate, ct i a declaraiilor financiare, ceea ce ncetinete rit mul de luare a deciziilor
manageriale, cu efect asupra nivelului de competitivitate al produciei. n acest sens, utilizarea de sisteme contabile
de tip could ar putea facilita minimizarea problemelo r de natur contabil, cu efecte la nivelu l sistemulu i de
raportare, de control al activitii economice a co mpaniei agricole n general. A ceast ipotez este validat.
Ipoteza nr. 4 Organizarea i implementarea sistemului informai onal contabil n domeniul agricol rspunde
exigenelor standardel or de raportare financi ar l a ni vel intern i internai onal?
partea covritoare a agenilor economici chestionai se declar pentru automatizarea sistemului contabil conform
standardelor internaionale de contabilitate. Aceast ipotez este validat.
Ipoteza nr. 5 Sistemul informai onal contabil este un software al performanei n domeniul agricol?
implementarea unui sistem info rmaional contabil prezint o serie de limite la n ivelul unei exp loataii agricole, cu m
ar fi costul imp lementrii, ceea ce implic de mu lte ori i costul sistemului de ad min istrare i mentenan al
sistemului. Totodat, se consider c implementarea programulu i de contabilitate care utilizeaz tehnologii de tip
could conduce la eficientizarea sistemului contabil i la facilitarea personalului n procesul de colectare de date,
obinere de informaii, procesare de date, obinere de rapoarte necesare asistrii deciziilor manageriale. A ceast
ipotez este validat.
b. Contribuii proprii
Tema abordat este de actualitate major n domeniul contabil agricol, ntr-o economie bazat pe
cunoatere, n care trendul este dat de mutarea bazelor de date i a informa iilor n sistemele de tip cloud,
eficientiznd costurile organizaionale. Cercetarea doctoral conine elemente de o riginalitate, att din punct de
vedere tehnic, ct i aplicat iv.
Rezultatele desprinse din activitatea de cercetare cu caracter teoretic

Din analiza ntregii documentaii colectate pentru elaborarea tezei a rezultat c n agricultura romneasc
exist foarte multe deficiee att n ceea ce privete activitatea operaional, dotrile tehnice dar i deficiene de
natur economico-financiar prin lipsa de introducere a tehnologiei informa iei n activitile agricole. Ch iar daca
subiectul tezei se refer la sistemele automatizate contabile prin imp lementarea unor soluii integrate, se pot rezolva
i probleme de ordin operaional. Concret, n cadrul acestei lucrri doctorale, am identificat ca soluii care reprezint
i rezultatele cercetrii, urmatoarele:
utilizarea (introducerea) cloud computing n do meniul financiar-contabil prin ext indere n toate ramurile
economiei naionale deoarece orice organizaie, indiferent de profil, trebuie s dein sisteme de eviden
financiar-contabil;
utilizarea de ERP-uri n agricu ltur, sisteme integrate care s asigure mbuntirea att operaional, ct i
financiar, a organiza iilor d in acest sector de activitate;
propuneri pentru utilizarea unui ,,Manual de politici contabile n do meniu l agricol;
implementarea si utilizarea unui sistem informa ional contabil auto matizat n industria agricol studiu
bazat pe rezultatele cercetrii n teren efectuate n scopul elaborrii acestei lucrri.
n esen, lucrarea militeaz pentru o abordare ext ins a mijloacelor de programare n agricultur, ca
argument pentru o dezvoltare echilibrat, n consens cu cerinele pieei.
Rezultatele desprinse din activitatea de cercetare cu caracter empiric

Lucrarea conine o seciune dedicat modalitii de imp lementare i descrierea unei aplicaii informatice
contabile, automatizate, imp lementate n cadrul fermelo r agricole.
In contextul n care Ro mnia deine n Europa i n lu me poziia de urmritor tehnologic sau chiar de
imitator creator, avnd totui n vedere reprezentarea rii noastre la saloanele de inventic, cercetarea prezentat,
devanseaz aceste aspecte, ncercnd s impun ntr-un do meniu sensibil, cu m ar fi agricu ltura, do meniu n care
inovaiile tehnologice sunt utilizate doar dac sunt reprezentate de utilaje agricole , inovativitatea i n domeniul unei
soluii tehnice aplicative dar de alt natur, respectiv a unei aplicaii software, care n baza unor politici contabile
predefinite s automatizeze i s reduc la minim intervenia omu lui asupra nreg istrrilor contab ile.
Dezvo ltarea sustenabil a agriculturii n Ro mn ia nu se poate efectua dect cu sprijinul cercetrii i inovrii
n toate domeniile conexe. A m prezentat cu titlu de exemp lu beneficiile aduse de cercetare i inovare doar n ceea ce
privete utilizarea thnologiilor agricole de tip No-Tille, a utilizrii excesive a chimicalelor i a inovrii prin
introducerea unui sistem informatic n ceea ce privete contabilitatea managerial (de gestiune).
Extrapolnd, se poate vedea c pe termen med iu i lung, efectele unei abordri de tip dezvoltare durabil n
toate aspectele sale va conduce pe lang beneficiile de mediu i sociale i la ndeplinirea obiectivelor financiare a
companiilor din acest domeniu.
De ce cloud? Pentru c managerul viitorului trebuie s fie o persoan dinamic, s aib acces la informaie
indiferent de localizare sau timp. Cloud-ul transcede bariera geografic oferind managerului posibilitatea de a fi
omnip rezent indiferent de locaia sa fizic.
Tehnologia informaiei i ofer acestuia posibilitatea efecturrii funciilor de previziune, control, inclusiv a
comunicrii deciziilor n t imp real ctre utilizatorii finali ai acestora indiferent de pozi ia lor geografic.
Impactul utilizrii unui astfel de sistem va aduce beneficii financiare datorit timp ilor de execuie scazui, a
comunicrii informa iilor decizionale mai rap ide i mai exacte.
Informaia i deciziile se pot comunica pe grad ierarhic n timp real utiliznd sistemul de tip cloud
asigurnd totodat securitatea informa iilor co mpaniei.
Beneficiile utilizrii unui sistem informaional contabil implementat pentru exploataii agricole sunt :
- Reduce costurile de exp loatare prin coordonarea i corelarea tuturor activitilor de producie, financiare,
organizatorice, logistice, de personal i utilizarea aceluiai set de informaii ce vor genera eficiena organizaional.
- Reduce timpul necesar raportrilor ob ligatorii ctre stat prin evitarea muncii redundante a mai mu ltor persoane
din diferite compartimente atunci cnd intervine momentul raportrii. Declaraiile fiscale au format standard i fiind
introduse formularele n ap lica ie se vor comp leta automat utiliznd inform iile deja introduse n sistem.
- Salveaz timp i bani ca urmare a automatizrilor d in sistem raportrile lunare/trimestriale/semestriale i anuale
se realizeaz mai rap id, necesitnd doar un singur angajat n compartimentul contabilitate care s fac nchiderile i
raportrile.
- Reduce riscurile co merciale i financiare prin previziunile privind producia i activitile, dimensionarea
resurselor i necesarului de aprovizionat, reduc riscurile de natur comercial ce pot s apar n afacerea respectiv.
- Eficientizeaz operaiunile financiare deoarece vorbim despre un sistem automatizat de preluare a informa iilor
de natur financiar d in sistemele informatice ale organiza iei, aplicaia reduce substanial timpul de nreg istrare
manual a operaiunilor financiare i reduce riscul erorilor ajutnd managementul s citeasc mai uor raportrile i
indicatorii.
- Faciliteaz raportarea financiar-contabil la nivel de organizaie prin automatizarea calcululu i ind icatorilor de
eficien i rentabilitate, managerii sunt mai b ine informa i i pot oricnd s ia decizii fundamentate sau s prezinte
unei instituii bancare raportri care s-i ajute de exemp lu n obinerea unui credit.
- Elaboreaz docu mentele financiar contabile direct n sistem (documente electronice) ca de exemplu emiterea
de facturi electronice, raportri electronice, balane, b ilanu ri realizate automat cu ajutorul sistemului in formaional
contabil.
Din punct de vedere al activitii specifice agriculturi (cu ltura plantelor/creterea animalelor) beneficiile
sunt date de facilitile sistemului priv ind:
Ev idena contractelor de arend
Ev idena parcelelor i culturilor
Gestionarea personalului i utilajelor
Automatizarea proceselor/lucrrilor agricole
Ev idenierea stadiului produciei, irigaiilor, altor lucrri
Raportri obligatorii anuale la APIA n vederea obinerii p lilor n agricultur (subvenii)
Optimizarea produciei animale
Optimizarea resurselor pentru cultura plantelor/creterea animalelor
Ev idena efectivelor de animale prin microcip-uri conectate la aplicaie
Elaborare/listare documente de livrare a produciei vegetale sau animale
O alt concluzie/aspect pozitiv al elaborrii prezentei teze ine de introducerea tehnologiei de tip cloud n
procesele industriei ag rico le din Ro mnia. Astfel n 2015 piaa serviciilor de tip cloud computing n ara noastr a
crescut cu 20% i a depit ca valoare 250 milioane euro, trend ce se va menine pn n 2017, apreciaz specialitii
n domeniu. Creterea este semnificativ n mediul privat, din 2015 chiar i firmele mici ncepnd s utilizeze astfel
de servicii deoarece acestea pot reprezenta economii la cheltuielile cu serverele, hosting-ul, licenele, mentenana
sistemelor i ch iar cu personalul de specialitate IT. Se estimeaz c 55% d in firmele d in Ro mnia utilizeaz sub o
form sau alta cloud n 2016.
Toate aceste aspecte conduc la concluzia c utilizarea cloud-ului devine tot mai frecvent n toate mediile
att publice ct i private, specialitii aprecind c a nceput s existe cerere tot mai mare i d in partea autoritilor
publice chiar dac acestea au fost reticente iniial d in cauza securitii informaiilor confideniale cu care acestea
opereaz. Insa, n timp soluiile de securitate s -au dezvoltat din ce n ce mai mult oferind utilizatorilor garania
informa iilor stocate n cloud.
Dac problemele de securitate a datelor nu mai constituie n fapt probleme, urmtorul pas n utilizarea
cloud computing-ului l reprezint serviciile de t ip Saas (Soft ware ca serviciu) i Paas (Platforma ca serviciu) care
implic scalabilitatea i standardizarea serviciilor v irtualizate.
In Ro mn ia sunt ns foarte puine companii de d imensiuni mari n domen iul agrico l care utilizeaz sisteme
informat ice performane i tehnologii moderne de stocare i prelucrare a informa iilor. Din statistici rezu lt c
acestea folosesc aplicaii informatice contabile simple, cu costuri de mentenan relativ sczute i personal calificat
cu predilecie n do meniu l contabil.
Prin imp lementarea unei soluii info rmatice similare celei propuse n tez, o rganiza iile cu profil agrico l d in
Ro mnia i pot eficientiza act ivitile curente dar mai ales pe cele financiar-contabile i de personal. De ce, de
personal? Pentru c vor avea resurse umane mai bine pregtite i informate att n aria suport administrativ
(contabilitate, resurse umane, ad ministrare) ct i n aria operaional i tehnic utiliznd o aplica ie informatic ce
le permite accesul mai rap id la date, pe baza crora i pot fundamenta activitile.
O alt concluzie ce se desprinde din prezenta lucrare este aceea c un astfel de sistem va necesita la un
mo ment dat ext inderea i actualizarea conform cerinelor publiculu i (deintori de exp loataii agrico le) utilizator.
Prin punerea n producie i testarea sistemului ntr-o serie de organizaii cu profil agricol se pot dezvolta la
cerere noi funcionaliti i noi module. Astfel de la modulul contabilitate automatizat se poate ajunge la o serie de
alte module necesare optimizrii activ itilo r n agricu ltur.
Un posibil model de ERP ar include:
Modul contabilitate
Modul operaiuni financiare i cash-flow
Modul producie agricol
Modul fleet management (gestiune maini i utilaje ag rico le)
Modul raportare-bugetare
Modul asigurri culturi agricole
Modul facturare electronic (ce poate fi direct inclus n modulul de contabilitate)
Modul eviden personal
Modul imobilizri (ev iden mijloace fixe i obiecte de inventar)
Eficiena costurilor de utilizare a sistemelor cloud computing pentru agricultur i extinderea utilizrii pe
scar larg a unor aplicaii informat ice integrate n acest sector
Din punct de vedere al costurilor de imp lementare i mentenan ale unei astfel de aplicaii informatice,
acestea pot fi considerate rid icate pentru o ferm mic de cteva hectare, ns pentru o ferm de peste 150 de hectare
achiziia unui sistem financiar integrat cel puin pentru activitile financiar contabile este justificat aducnd
beneficiile mai sus amintite.
Cu att mai mult pentru o companie mare d in domeniu l agrico l (peste 10.000 de hectare sau cteva mii de
animale sau mixte) este necesar achizi ionarea unui ERP care s eficientizeze activ itatea. O aplicaie informatic
integrat pentru contabilitate face diferena ntre o companie eficient i una n care deciziile financiare sunt
fundamentate pe calcule emp irice.
Costurile introducerii unei astfel de aplicaii nu vor fi n viitor extrem de mari din studiile efectuate n
cadrul tezei rezu lt un cost de implementare mai mic de 1000 euro (n funcie de dimensiunea exp loataiei agricole)
i un cost de mentenan de maxim 50 euro/lun.
Legat de stocarea informa iilor n cloud storage costurile apro ximative variaz ntre 10 lei i 50 de lei pe
lun la operatorii teleco m de pe piaa ro mneasc.
In concluzie, aceasta este o soluie inovativ ce va prinde contur n viitor cu ajutorul careia orice
organizaie ce activeaz n sectorul agrico l i poate eficientiza activitatea i poate accesa informa iile n t imp real de
pe orice mijloc electronic de co municare (laptop, telefon, tablet).
c. Limitele i perspectivele viitoare de cercetare

Limitele cercetrii tiinifice n derularea unui proces sunt inevitabile. Aceast tem de cercetare tiinific
abordat n domeniu l perfecionrii act ivitii financiar-contabile la nivelu l unei exp loataii agricole prin
valorificarea rezu ltatelor financiar contabile n cadrul unui tablou de bord, particip n mod evident la dezvoltarea
practic i metodologic a activ itii unei exp loataii agrico le.
d. Valorificarea i diseminarea rezultatelor cercetrii

Rezultatele cercetrii au fost disiminate de ctre autor n diferite art icole ce au fcut obiectul publicrii
tiinifice n rev iste de specialitate, indexate n baza de date BDI i n rev iste din ar recunoscute, CNCSIS, dar i
participarea la d iferite co municri tiin ifice na ionale i interna ionale.
11. Referine bi bliografice
Cri i articole de s pecialitate

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*** COM (2009) 108; Concluziile Consiliu lui (17190/ 09) i (9451/ 10)
*** Manualul de politici i proceduri contabile al SC A GRO BUSINESS SOLUTIONS SRL
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*** Revista Finane, Credit, Contabilitate, colecia 1994 -2016
*** Revista Gestiunea i Contabilitatea firmei, colecia 2000 -2016
*** Revista Tribuna Econo mic, colecia 1992-2016
Legislaie
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*** http://faxsolutions.opentext.co m/default.asp x
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*** http://www.insse.ro
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*** http://ro.wikipedia.org/wiki/Cloud_computing
12. Curriculum vitae

INFORMAII PERSONALE Nicolau Adrian Nicolae Catalin
Str. Elena Cuza, nr 31, sect. 4, 040331 Bucuresti (Ro mn ia)
0749260206
adrian.nico lau10@g mail.co m
Sexul Masculin | Data naterii 5 Sept 78 | Naionalitatea romn
EXPERIENA
PROFESIONAL
01/12/2012Prezent Director Executiv / Consultant / Manager Proiect / Formator

S.C. Agro Business Solutions, Bucuresti (Romnia)
planifica si coordoneaza activitatile firmei
responsabilitati privind evidenta contabila,financiara si de gestiune;
elaborare fise posturi;
asigurare respectare norme emise de Ministerul Finantelor;
avizare documente contabile;
responsabilitati privind relatia cu clientii societatii;
semnatura pe documentele justificative si in banca;
avizare operatiuni de incasari si plati;
organizare si asigurare a controlului financiar preventiv conform prevederilor legale in
vigoare;
organizare inventariere patrimoniu conform prevederilor legale in vigoare;
responsabilitate privind inregistrarea si miscarea mijloacelor fixe si a obiectelor de inventar;
formularea de observatii si propuneri de natura legislativa, metodologica, procedurala sau
organizatorica pentru asociati;
reprezinta societatea in relatia cu institutii publice locale si cu tertii;
emitere decizii cu privire la buna desfasurare a activitatii organizatiei;
consultanta financiara si pentru afaceri;
elaboreaza cereri de finantare pentru proiecte finantate din Fonduri Structurale;
membru in echipe de implementare proiecte finantate dibn Fonduri Structurale;
planifica si coordoneaza activitati de implementare proiecte in desfasurare;
coordoneaza implementarea activitatilor conform graficului,
evalueaza stadiu de implementare,
sustine cursuri de formare profesionala
01/07/2009Prezent Director Tehnic/Expert Achizitii/ Manager proiect/ Formator

SC Radinc SRL, Bucuresti (Romnia)
planifica si coordoneaza activitatile tehnice ale firmei
responsabilitati privind evidenta contabila, financiara si de gestiune;
vigoare;
membru in echipe de implementare proiecte finantate din Fonduri Structurale;
planifica si coordoneaza activitati de implementare proiecte in desfasurare;
coordoneaza implementarea activitatilor conform graficului,
evalueaza stadiu de implementare,
elaboreaza proceduri de achiziti publice/private in cadrul proiectelor in care este implicat,
01/11/200801/06/2009 Administrator / Consultant / Formator

S.C. OPTIM BUSINESS S.R.L., Bucuresti (Romnia)
responsabilitati privind evidenta contabila, financiara si de gestiune;
elaborare fise posturi;
semnatura pe documentele justificative si in banca;
avizare operatiuni de incasari si plati;
vigoare;
formularea de observatii si propuneri de natura legislativa, metodologica,procedurala sau
organizatorica pentru asociati;
elaborare cereri de finantare pentru proiecte finantate din Fonduri Structurale;
membru in echipe de implementare proiecte finantate dibn Fonduri Structurale;
02/05/200515/07/2009 Expert achizitii
S.C. ISAF S.A., Bucuresti (Romnia)
Elaborare documentatie achizitii;
Negociere si incheiere contracte cu furnizori;
Analize piata si preturi;
Urmarire derulare contracte;
Identificare furnizori alternativi
Aprovizionare cu materiale a departamentelor de productie ale organizatiei;
EDUCAIE I FORMARE
16/10/2012Prezent Doctorand
Universitatea Valahia din Targoviste, Targoviste (Romnia)
Tema de cercetare: Posibilitati de dezvoltare si organizare a implementarii contabilitatii manageriale
in exploatatiile agricole
03/201610/2016 Tehnician Ecolog si Protectia Mediului

ECOIMPACT- Asociatia Romana a Evaluatorilor siAuditorilor de Mediu, Bucuresti
aplicare reguli protectia mediului;
organizare activitati monitorizare calitate mediu;
efectuare analize si incercari mediu
09/201507/2016 Inspector Resurse Umane

ECOIMPACT-Asociatia Romana a Evaluatorilor si Auditorilor de Mediu, Bucuresti
intocmire si gestionare documente evidenta personal;
organizare recrutare personal;
administrare baze de date personal
09/2014 Consilier orientare privind cariera

Euro Best Team, Bucuresti
evaluari psihoprofesionale;
consiliere profesionala;
perfectionare profesionala
08/2012 Expert accesare fonduri structurale si de coeziune Europene

S.C. FAXMEDIA CONSULTING S.R.L., Ploiesti (Romnia)
pregatire elaborare proiect
documentare in vederea realizarii proiectului
stabilire parteneriate
elaborare proiect
05/2012 Evaluare si reorganizare IMM-uri
Academia de Studii Economice din Bucuresti, Bucuresti (Romnia)
competente evaluare IMM
competente reorganizare IMM
04/2011 Expert achizitii publice

planificare achizitii
acordare consultanta de specialitate
elaborare documente de specialitate
derulare si finalizare proceduri de atribuire
20082010 Master
Universitatea Ecologica din Bucuresti Facultatea de Stiinte Economice, Bucuresti (Romnia)
Finantarea si administrarea proiectelor
07/2010 ECDL Complet

ECDL ROMANIA, Bucuresti (Romnia)
competente informatice
06/2010 Formator
pregatire si realizare formare profesionala
09/2009 Manager proiect

managementul proiectului
planificarea proiectului
managementul achizitiilor
managementul calitatii
06/2009 Inovare in management

Instituto Tecnologico De Aragon, Zaragoza (Spania)
concepte inovative in management
20052008 Economist
Universitatea Ecologica din Bucuresti Facultatea de Management, Bucuresti (Romnia)
Cunostinte economice
02/2007 Calificare - Crescator ingrijitor de animale

OJCA Ilfov, Balotesti (Romnia)
competente profesionale pentru cresterea si ingrijirea animalelor
11/2005 Operator introducere, validare si prelucrare date

Centrul de Pregatire in Informatica, Bucuresti (Romnia)
notiuni ale tehnologiei informatici
baze de date
pachet office
COMPETENE PERSONALE
Alte limbi strine cunoscute NELEGERE VORBIRE SCRIERE

Participare la
Ascultare Citire Discurs oral
conversaie
englez C2 C2 C2 C2 C2
Niveluri: A1 i A2: Utilizator elementar - B1 i B2: Utilizator independent - C1 i C2: Utilizator
experimentat
Cadrul european comun de referin pentru limbi strine
Competene de comunicare bune abilitati de comunicare, dobandite in urma experientei mele ca manager si formator
Competene leadersheap(experienta acumulata ca si director general si manager de proiect)

organizaionale/manageriale
Competene dobndite la locul de cunoastere a proceselor de control al calitatii

munc
Competen digital buna stapanire a pachetului office ca urmare a unor cursuri de specializare
INFORMAII
SUPLIMENTARE
13. Diseminarea rezul tatelor cercetrii

14. Rezultatele autorului au fost disiminate n lista de lucrri prezentat mai jos:
LIS TA D E L UC R R I
1 Cri de specialitate publicate n edituri recunoscute (E1, E2, etc.), articole/studii publicate n reviste de
specialitate de circulaie internaional recunoscute (F1, F2, etc.), articole/studii publicate n reviste de
specialitate de circulaie naional recunoscute (G1, G2, etc.), articole/studii publicate n volumele unor
manifestri tiinifice internaionale recunoscute din ar i din strintate (H1, H2, etc.), articole/studii
publicate n volumele unor manifestri tiinifice naionale (I1, I2, etc.), lucrri prezentate la diferite
seminarii/expoziii, inovaii etc. (J1, J2 etc.), dup caz, prin care se aduc contribuii tiinifice la dezvoltarea
domeniului.
F1. Adrian NICOLAU, Nico leta GUDANESCU, CLOUD TECHNOLOGIES USE D IN

AGRICULTURE MANA GERIAL ACCOUNTING CIENC IA E TECNICA Vol 30, May 2015 ISSN:
0254-0233, tip publicatie ISI
G1. Adrian NICOLAU, CONTEMPORAR Y FARM MONITOR ING THROUGH INF ORMATION
SYSTEMS Hyperion International Journal of Econophysics & New Economy - 30 May, 2015 ISSN:
2069 4350, tip publicatie B+
G2. Ro meo Ctlin CREU, Petric TEFA N, Adrian NICOLAU, Dinu NICOLESCU, The need to
improve practical information system in agriculture and specialized industry Scientific Papers Series
Management, Economic Engineering in Agriculture and Rural Development, Vol. 15, Issue 1, 2015 ISSN
2284-7995, E-ISSN 2285-3952, tip publicatie B+
G3. Adri an NICOLAU, STRUCTURAL FUNDS AND THE CONCEPT OF LIFELONG LEARNING
IN ROMA NIA World Conference on Educational Sciences (WCES-2010) Innovation and Creativity in
Education, Bahcesehir University, Istanbul Turcia, publicat in Proceedia Social and Behavioral Sciences
Journal, ISSN:1877-0248, Elsevier Publishing LTD, Vol2, Issue 2, a rt.591, pag.5641-5645, Indexed
ScienceDirect, Scopus, Thomson Reuters Proceedings Citation Index (ISI web of science),
H1. Adri an NICOLAU, INFORMATION TECHNOLOGY SYSTEM S (ERP) APPLIED IN

AGRICULTURE EXPLOITATIONS C ONFERINTA S TIIN TIFICA INTERNATIONALA
CONTEMPORARY CRISIS RISK AND CHALLENGES", 14-16 MAY 2015, Universitatea Atheneum
Bucuresti
H2. Adrian NICOLAU, SUSTAINABLE DEVELOPMENT OF R OMANIAN A GRIC ULTURE
DALG 2015, 15-16 May 2015, Location: "Petru Maior" University, Trgu-Mure, Romania
H3. Adrian NICOLAU, SPRIJINIREA INOVARII IN DOME NIUL ANTREPRENORIATULUI PRIN
INTERMEDIUL CENTRELOR DE AFACERI FINANTATE DIN FONDURI EUR OPENE
Conferina Internaional ,,Dezvoltare Durab il prin Educaie, Cercetare i Inovare'', organizata de
Universitatea Ecologica din Bucuresti, Facultatea de Stiinte Econo mice, publicat in rev ista ICTCM,
Tehnologia Inovativa, An 61,Nr.4/2009, Resurse Umane & Inovare, ISSN: 0573-7419,
http://www.ictcm.ro/revista%20Tehnologia%20Inovativa%20nr%204_ 2009.pdf
2 Granturi/proiecte ctigate prin competi ie (K1 )

K1. Adrian NICOLAU, Viitor fara granite Grant Fondul Social European POSDRU, ( Specialist IT),
2009-2011, Beneficiar: Universitatea Ecologica din Bucuresti, Axa Prioritara 1, DMI1.2 Calitate in
invatamantul superior (POSDRU/18/G/22459), valoarea proiectului 1.441.34 0 RON
K2 . Adrian NICOLAU, Formare profesionala pentru piata muncii, Grant Fondul Social European
POSDRU, (manager de proiect), 2010-2011, Beneficiar: Primaria Orasului Baicoi, Parteneri SC
Faxmedia Consulting, Axa Prioritara 5, DMI 5.1. Dezvoltarea si impl ementarea masurilor active de
ocupare (POSDRU 101/5.1/G/77073), valorea proiectului 2.101.377,39 RON
K3. Adrian NICOLAU, Consiliere, orientare si calificare pentru piata muncii, Grant Fondul Social
European POSDRU, (manager de proiect), 2010-2011, Beneficiar: Primaria Orasului Seini, Parteneri SC
Faxmedia Consulting, Axa Prioritara 5, DMI 5.1. Dezvoltarea si implementarea masurilor active de
K4. Adri an NICOLAU, Calificare si sprijin pentru o noua sansa pe piata muncii, Grant Fondul Social
European POSDRU, (manager de proiect), 2010-2011, Beneficiar: Primaria Orasului Panciu, Parteneri
SC Faxmedia Consulting, Axa Prioritara 5, DMI 5.1. Dezvoltarea si implementarea masurilor active de
K5. Adrian NICOLAU, Masuri active pentru prevenirea abandonului scolar, Grant Fondul Social
European POSDRU, (Responsabil monitorizare), 2010-2013, Beneficiar: Comuna Dumesti, Parteneri
Asociatia Parudimos, Consiliul Local Aroneanu si Consiliul local Horlesti, Axa Prioritara 2, DMI 2.2.
"Prevenirea si corectarea parasirii timpurii a scolii" (POSDRU/91/2.2/S/63832), valorea proiectului
2.352.000 lei
K6. Adrian NICOLAU, VIITOR EUR OPEAN CALIFICARE, Grant Fondul Social European
POSDRU, (Coordonator responsabil Partener 2), 2010-2013, Beneficiar: Fundatia Magdalena Deijs, Axa
Prioritara 5, DMI 5.1. Dezvoltarea i implementarea msurilor active de ocupare"
(POSDRU/100/5.1/G/78497), valorea proiectului 2.162.733,96 lei
K7. Adrian NICOLAU, STA GII DE PRE GATIRE C OMPETITIVE IN DOMENIUL TIC , Grant
Fondul Social European POSDRU, ( Responsabil Informare-Promovare), 2012-2013, Beneficiar:
Universitatea Hyperion Bucuresti, Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa"
(POSDRU/109/2.1/G/81661), valorea proiectului 1.944.819,00 lei
K8. Adrian NICOLAU, STUDE NTII DE AZI PR OFESIONISTII DE MAINE , Grant Fondul Social
European POSDRU, (Expert achizitii), 2012-2014, Beneficiar: Universitatea Hyperion Bucuresti, Axa
Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa" (POSDRU/109/2.1/G/81875), valorea
proiectului 1.830.303,98 lei
K9. Adrian NICOLAU, PR OFESIONISTI IN DOMENIUL ARTELOR SI JURNALISMULUI, Grant
Fondul Social European POSDRU, (Responsabil Financiar), 2014-2015, Beneficiar: Universitatea
Hyperion Bucuresti, Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa"
(POSDRU/161/2.1/G/139799), valorea proiectului 2.164.158,6 4 lei
K10. Adrian NICOLAU, Practica Teoria! Grant Fondul Social European POSDRU,( Manager Proiect),
2015-2015, Beneficiar: Asociatia EXCELSIOR, Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o
viata activa" (POSDRU/175/2.1/S/150619), valorea proiectului 5.669.921,26 lei
K11. Adri an NICOLAU, De la liceu la viata activa, Grant Fondul Social European POSDRU, ( Manager
Proiect), 2015-2015, Beneficiar: Asociatia Sprijin pentru Tineret, Axa Prioritara 2, DMI 2.1. Tranzitia de
la scoala la o viata activa" (POSDRU/175/2.1/S/149791), valorea proiectului 5.247.862,69 lei
K12. Adrian NICOLAU, Stop abandonului scolar! Grant Fondul Social European POSDRU,( Manager
Proiect), 2015-2015, Beneficiar: Asociatia Sprijin pentru Tineret, Axa Prioritara 2, DMI 2.2 Prevenire a
i corectarea prsirii timpurii a colii" (POSDRU/181/2.2/S/151377), valorea proiectului 5.015.099,53 lei
MINISTRY OF EDUCATION AND SCIENTIFIC RESEARCH
UNIVERSITY VALAHIA OF TARGOVISTE
IOSUD DOCTORAL SCHOOL OF ECONOMICS AND HUMANISTIES
Domain: Accounting
SUMMARY
THESIS
POSSIBILITIES OF PERFECTING THE ACCOUNTING INFORMATION SYSTEM

REGARDING AGRICULTURAL HOLDINGS
SCIENTIFIC COORDINATOR
UNIV. TEACHER. DR. Stefan POPA
CANDIDATE
Adrian NICOLAU
Targoviste, 2017
Content of the summary
1. The content of the PhD thesis

2. Actuality and interest of the research theme
3. Context of scientific research
4. Problems and objectives of scientific research
5. Hypotheses of scientific research
6. The approach of scientific research
7. Methodology of scientific research
8. Structure and content of the research paper
9. Conclusions
10. Conclusions and proposals
11. Bibliographic references
12. Curriculum vitae
13. Dissemination of research results
Keywords: agriculture, development, agricultural holdings, technology, control, economic efficiency,

eco-efficiency, farm, accounting, performance, management, informatic system, planning, rentability,
cloud, automatization.
1. The content of the PhD thesis

INTRODUCTION
SECTION I - THEORETICAL ASPECTS AND ANALYSIS OF THE ACCOUNTING

ENVIRONMENT IN AN AGRICULTURAL HOLDING
CHAPTER I THEORETICAL AND METHODOLOGICAL ASPECTS REGARDING AGRICULTURE

- THE BASIC STRUCTURE OF THE NATIONAL ECONOMY
1.1. The place and role of agriculture in the development of the national economy
1.1.1. The role of agricultural policy in the development of Romania's economy
1.1.2. Structure of agricultural farms in Romania
1.1.3. The Role of Services in Romanian Agriculture
1.1.4. Education and training in agriculture in Romania
1.1.5. Research - Development and Innovation in the Agricultural Field of Romania
1.2. Sources of financing agriculture through sustainable development
1.2.1. Incidence of private financing sources on the development of Romania's agriculture
1.2.2. EU contribution to the development of Romanian agriculture. National Rural Development
Program 2014 - 2020
1.2.3. The need to improve agriculture through the use of modern technologies. SWOT analysis
of the agricultural field in Romania in relation to the implementation of informat ional means
1.3. Conclusions and forward-looking assessments
CHAPTER II THE ROLE OF ACCOUNTING IN ITS QUALITY OF AN INFORMATION SUPPLIER
2.1. Evolution of accounting from origins to present. The accounting system in Romania
2.1.1. Historical aspects of accounting
2.1.2. Particularities of the accounting system in agriculture
2.2. Implications of Financial Reporting Standards in Agriculture (IAS 41)
2.3. The role of accounting in financial reporting from the perspective of information beneficiaries
CHAPTER III ACCOUNTING - PRIMARY SOURCE FOR A PERFORMANCE MANAGEMENT IN
THE CASE OF AGRICULTURAL HOLDINGS
3.1. Accounting - efficiency - profitability - performance relationship
3.2. Particularities of profitability analysis on an agricultural holding
3.3. Result-specific and cost-effective indicators
3.4. Accounting and control of an agricultural holding - primary information of the manager
3.5. Conclusions and perspectives
CHAPTER IV METHODOLOGY FOR THE PERFORMANCE OF AN INFORMATION SYSTEM IN
AN AGRICULTURAL HOLDING
4.1. Theory of Information Systems
4.2. Evolution of computer systems within an agricultural holding
4.3. Types and models of computer systems on an agricultural holding
4.4. Planning and design of information systems within an agricultural holding
CHAPTER V CRITICAL ANALYSIS OF THE INFORMATION SYSTEMS USED IN THE PRESENT
TIME AT THE AGRICULTURAL HOLDINGS ACCOUNT
5.1. Presentation of the current information and accounting system
5.2. SWOT analysis of current accounting systems in agriculture vs. Automated accounting information
system according to research work
5.3. Accounting monograph and accounting policy manual, basic tools of an accounting software system
5.3.1. Accounting monograph
5.3.2. Accounting Policies Manual
SECTION II - Use of high technology products in the field of computer systems accounting specific to an
agricultural holding
CHAPTER VI CLOUD TECHNOLOGY USED IN AGRICULTURAL ACCOUNTANCY
6.1. The concept of cloud
6.2. European context in terms of cloud computing
6.3. Sustainable development of agriculture and cloud computing
6.4. Trends of evolution
6.5. Cloud computing and its use in financial accounting
CHAPTER VII IMPLEMENTATION OF AN AUTOMATIC ACCOUNTING INFORMATION
SYSTEM IN AGRICULTURE
7.1. Data entries in the automated accounting system
7.2. Output data from the automated accounting information system
7.3. Scheme of accounting information system - System detail (logical schemes of the system and
accounting formulas related to records / schemes)
CHAPTER VIII POSITIVE RESEARCH ON THE STRUCTURAL, FUNCTIONAL AND INFLUENCE
FACTORS OF THE ACCOUNTING SYSTEM IN THE AGRICULTURAL SECTOR
8.1. Objectives of research based on practical case and questionnaire
8.2. Research methodology
8.2.1. Analysis of collected data
8.2.2. Interpretation of the results
8.2.3. Validation of hypotheses
CONCLUSIONS OF THE RESEARCH ON THE PERFECTION OF THE ACCOUNTING
INFORMATION SYSTEM IN THE CASE OF AN AGRICULTURAL HOLDING
1. General conclusions
2. Own contributions
3. Future boundaries and prospects for research
4. Valorisation and dissemination of research results
BIBLIOGRAPHY
List of Abbreviations
List of figures
List of tables
Graphic list
List of annexe
ANNEXE
2. Actuality and interest of the research theme
The actuality and importance of researching the improvement of the accounting information system for
agricultural hold ings in Romania stems fro m the fact that in our country both agriculture as a branch of the national
economy and the adjacent systems contributing to the good functioning of the field have been neglect ed, the efforts
being aimed on other sectors of the national economy, such as services where earnings are immed iate. The factors
that contributed to the inefficiency of the agricultural sector in Ro mania are related both to the field itself, the land
ownership and the lack of funding fro m both the state and the private entrepreneurs who in the past abandoned
agriculture as one of the main Branches of the national economy.
Studying the factors and conditions in agriculture requires a complex approach to the premises that
generated the state of inefficiency of the agricultural system, the allocation of econo mic resources over time,
through the assurance of economic sustainability. Agriculture approaches both economic resources in terms of
advanced capital, increasing its efficiency by exploit ing the market character of produced economic goods as well as
natural resources in order to exploit them sustainably in order to ensure access to agricultural products of a large
number of long-term consumers . The agricultural market currently supplies goods with low productivity in
Ro mania, but with a high utility value for the consumer. Th is requires investments to make agricultural product and
agricultural products more efficient.
3. Context of scientific research
Agriculture, through the bearers of the demand and the interest of the producers, is an important market
area requiring investment prioritization, co mputerizat ion and development in line with the advance of research and
scientific progress.
Current research shows that any investment becomes profitable in the context of increasing interest in
computerization of the production system. Thus, the incidence of computerization is both on the produced goods, by
increasing the visibility of the products on the markets using specific promotional mechanis ms, as well as on the act
of production itself by efficiently capitalizing on economic resources, using concepts such as programming, assisted
production through IT means, monitoring.
Agricultural holdings require a s ubstantial informational, logistical and technological leap in the conditions
of adaptability to the requirements of the European agricultural market and compatibility with agricultural
production structures in the market segment in order to increase the level of performance and profitability.
4. Problems and objecti ves of scientific research
The concept of managerial accounting is addressed in the doctoral thesis from the point of view of sources
of data collection and information needed by managers; So we considered that they can be taken fro m financial
accounting, management accounting and cost calculation, management control.
The research of the improvement of the accounting information system in agricultural holdings aims at
providing theoretical and methodological benchmarks and practical and applicative tool for the foundation of
modern informat ional systems meant to highlight the technological evolution through its applicability in all branches
of the national economy and especially in agricu lture, a relat ively ignored field over the last 20 years in Ro mania.
The central objective of the doctoral dissertation is to identify ways to improve the accounting information
systems that effectively manage the work of organizations active in the agricultural field.
The central objective of the doctoral dissertation consists of the following specific objectives that will be
debated throughout this paper:
Specific objective no. 1 Identify the premises that can make the accounting information system more
efficient at farm level.
Specific objective no. 2 Establishing operational targets defining an integrated accounting system by
identifying intrinsic factors specific to the agricultural field and ext rinsic factors specific to the external environ ment
that can structurally and dynamically mod ify the accounting information system.
Specific objectives are deco mposed into the follo wing sub-objectives:
Sub-objecti ve no. 1 Presentation of the main aspects related to the evolution of the Romanian
agriculture as the basic branch of the national economy.
Sub-objecti ve no. 2 Presentation of the main aspects of agricultural sector accounting, as well as
its quality of in formation provider.
Sub-objecti ve no. 3 Identification of the methodologies for making accounting as a primary
source for a performance management within the agricu ltural hold ings.
Sub-objecti ve no. 4 Gu idelines on the methodology for the imp lementation of the informat ion
system.
Sub-objecti ve no.5 Presentation of a critical analysis of the accounting information system used
in agricu lture.
Sub-objecti ve no. 6 Cloud technology used to develop accounting information systems for the
agricultural sector.
Sub-objecti ve no. 7 Analysis and design of a computer accounting system for agricu ltural
holdings.
Sub-objecti ve no. 8 Modalit ies of Implementation of an Automated Accounting System
Integrated in Agriculture.
5. Hypotheses of scientific research

The research involves taking into account a set of factual and cognoscible premises that will lead to the
realization of the goal and the realization of the research objectives.
As a result of the cumulative deficiencies identified at the level o f the agricultural holding in Ro man ia, of
the functioning of the accounting informat ion system in o rder to operationalize and improve the economic act ivity
specific to the agricu ltural holding, we have identified the general hypothesis of improving the accounting
informat ion system that manifes ts in the agricultural business environment by using the Financial reporting under
the conditions of automatic data processing. We tried to decompose this hypothesis into several sub -hypothesis
specific to each objective as follo ws:
Is the accounting informat ion system properly understood and capitalized in the agricultural
business environment?
Is there a causal link between the accounting informat ion system and the economic performance in
the agricultural field?
The modeling of the accounting informat ion system architecture leads to the performance of
agricultural holdings?
The organization and imp lementation of the accounting information system in the agricultural field
meets the requirements of the financial reporting standards at the domestic and international level?
Is the accounting information system a software of agricultural perfo rmance?
H1. Is the accounting information system properly understood

and capitalized in the agricultural business environment?
General hypothesis
H2. Is there a causal link between the accounting information
Improvement of the system and the economic performance in the agricultural field?
accounting information
system that manifests in H3. Modeling the architecture of the accounting information
the agricultural system leads to the performance of agricultural holdings?
business environment
by using the financial
H4. Does the organization and implementation of the
reporting standards
agricultural accounting information system meet the
under the conditions of
requirements of financial reporting standards at the domestic
automatic data
and international level?
processing
H5. Is the accounting information system a software of

agricultural performance?
Source: my o wn project ion

6. The approach of scientific research
This paper includes the following steps of research:
1.Documentation - involving several types of action, namely: identifying bib liographic sources for the chosen topic,
direct documentation through interaction with those working in the field under analysis, as well as consultation with
specialists in the field (teachers, managers, owners Agricultural holdings, IT specialists). Information on the
sources used during the study imp lies not only their identification but also the location of the sources and modalities
of access until the end of the research.
Studying the sources is the sub-stage that involves grouping the sources on the objectives of the thesis, the in -depth
study of textbooks, books, web info rmation, specialized magazines, etc. As well as extracting the most conclusive
and useful data given for the subject of the paper. At this stage were made bibliographic sheets and reading notes,
abstracts, sum-ups, annotations and quotes from the works used. Another aspect of the study phase of bibliographic
sources is that of verifying field theories through concrete meetin gs with representatives of agricultural
organizations that presented reality as perceived by them. Thus we checked the hypotheses issued when choosing
the thesis theme. The theme of the thesis was determined starting from the author's own experience in the field of
agriculture, being a holder of an average agricultural hold ing and confronted directly with the deficiencies
encountered at branch level in Ro man ia. Therefore, it can be said that the reality of the economic environ ment
proved to be different in some respects to the theories issued until now and not all the bibliographic sources
(especially those of some foreign authors) fit the specificit ies of the Ro manian agricultural sector and evolution
Over time. Ho wever, their study was useful in the sense that the author was able to identify the similarit ies and
differences between the agricultural accounting systems of several countries as well as the premises underlying the
change in this field. The materials used have been collected fro m the National Ins titute of Statistics, the National
Institute for Economic Research of the Romanian Academy, APIA, the Ministry of Agriculture and Rural
Develop ment, the Ministry of Finance, the M inistry of Co mmunicat ions and Informat ion Technology, the Library of
Valah ia Un iversity in Trgovite, various virtual libraries and sources From the internet - quoted sources and
bibliography of the thesis.
2. The actual research - made by scientific observation of all the economic and technical processes in the area
under analysis. The scientific observation depends on the explanation of the researched phenomena, the hypothesis
verification and the choice of methods and research techniques. Scientific observation has involved analysis and
case research throughout the thesis.
3. The elaboration of the scientific hypotheses - another important step in the elaboration of the thesis involves the
use of research methods and techniques with impact on its results. Frequently used methods were case -effect
analysis, which identified causal relat ionships between the processes and phenomena underlying the formu lation of
scientific hypotheses or the induction by which conclusions were drawn on the practical cases under analysis. Also,
the deductive method was used to verify the scientific hypothesis formu lated
4. Technical and Economic Measurement - involves calculating indicators and setting standards for analysis in the
thesis. Concerning accounting, we refer in this case to economic -financial and operational reporting indicators
related to agriculture.
5. The scientific methods and techniques used i n this thesis are:
The SWOT analysis - which identified the directions in which Ro manian agriculture is heading as a branch
of the national economy on the one hand and the characteristics of the current accounting systems in
agriculture versus the automated informat ion system for accounting;
Accounting monograph - as a scientific tool for analyzing the accounting and financial activity of any
organization;
Analysis of the profitability of agricu ltural systems - with the help of wh ich were identified the efficiency
and profitability indicators used in the agricultural activit ies calculated using the accounting data;
System analysis - to identify the design needs of the integrated IT application to be u sed for the financial
accounts of agricultural hold ings;
The questionnaire - as a technique for analyzing a particular activity, trends of a phenomenon or process
was used in this paper to identify the need to implement an integrated accounting solution fo r agricultural
holdings as well as to estimate the costs of such a system leav ing Fro m the applications currently used in
profile organizations. Thus, questionnaires were applied to 500 holders of agro -economic holdings. The
conclusions obtained from applying the questionnaires alongside the author's own experience determined
the development of research on the subject and the results of the research;
The simulation - it supposed the building of IT applications (more precisely its functionalities), mode ls that
correspond to the requirements of the end users, namely the owners of agricultural exp lo itations, who will
use the results of the research within this thesis in the future, results that will be Transposed into practice.
6. Scientific conclusions - it is the last step in the elaboration of the thesis, conclusions that must be substantiated
and be the answer to the requirements of the elaboration of such a paper whose results are wanted to be translated
into practice. The conclusions, however, are not only the end of the thesis, but also conclusions drawn in
intermediate stages that underpin the scientific assumptions of the research along the way .
7. Methodology of scientific research
The present paper "Possibilities of Improvement for the Accounting Information System for Agricu ltural
Holdings" makes an insight into the role and importance of agricu lture in the Ro man ian economy, highlighting the
necessity of developing agriculture both as a food-producing branch and of integrated services through dev eloping
local economy in itiatives, attracting investment and European structural and cohesion funds focused on agriculture.
The socio-economic develop ment in this period of the modern society brought to the foreground new
phenomena, imposed the necessity of using appropriate ways to approach them, brought back to the present the idea
that the evolution, the progress of the society are inconceivable outside the promotion of the relations Market
economy and means of quantifying economic performance. New real it ies and new socio-economic conditions imp ly
new features of financial-accounting management to identify factors that define, implement and streamline
economic variables at the level of decision-making.
The economic-research-development system highlights the causal relationship between the human factor's
ability to develop decision-making systems at the economic entity and technology level, in direct relation to the
principles of financial-accounting management. Achieving this goal requires the follo wing activ ities to be solved:
identification and research of the main paradig ms of financial and accounting management at
global and regional levels;
establish research objectives;
analysis of the financial-accounting management d irections in the context of the imp rovement of
the accounting financial system, in complementarity with the internal and international financial
reporting standards;
establishing the ways of improving the managerial activity in the economic entity by evaluating
the accounting information system, as well as its contribution to ensuring the performance of the
economic entity in the agricultural field.
Concerning the issue of the work addressed, the research methodology involves several stages, as follo ws:
A) Docu mentation-the accumulation of new informat ion by studying the literature and the structuring of the
current knowledge in the researched field; The collection of data relating to the accounting information system
specific to an agricultural hold ing;
B) Data synthesis and grouping of data;
C) Processing and analysis of the data obtained during the documentation stage;
D) Analysis of the level of economic performance generated by the implementation of an efficient
accounting information system;
E) Disseminating and capitalizing on the results of scientific research by publishing articles to promote
internal and international research and its results;
F) Synthesis, having the role of identifying key contents in a logical form;
G) Co mparison with which to identify the specificities of the v arious manifestations of the accounting
informat ion system;
H) The observation aims at collecting more information specific to the accounting informat ion system at
farm level and choosing those methods and ways of action that lead to its improvement.
In the speciality literature, there are several definit ions of managerial accounting.
The Chartered Institute of Management Accounting in the UK defines managerial accounting as: a process of
identifying, quantifying, collecting, analyzing, financial and non -financial informat ion used by management for
evaluation and control within the organizat ion, and ensuring appropriate use and disclosure of its resources having
the following objectives:
- formu lating strategies;
- planning and control of activ ities;
- decision making;
- optimizing the use of resources;
- in forming associates or other users of external information;
- in forming the emp loyees;
- protecting assets.
The above objectives involve participation in management to ensure:
formulat ing plans to achieve the objectives (strategic planning);
formulat ion of short-term operational plans (budgeting of profit);
purchasing and financing actions (financial management), as well as the recording of these transactions
(financial accounting and cost accounting);
presentation of financial and operational informat ion;
corrective actions to impose plans (financial control).
Professor Henry Bouquin proposes the following definition of managerial accounting: "an accounting information
system that aims to help managers and influence behaviors by shaping the relationships between allocated,
consumed and end-to-end resources."5
Managerial accounting is a distinct field for the preparation of internal reports for managerial decisions. 6
Managerial accounting7 should provide the manager with the necessary elements to understand the phenomena and
processes taking place in the entity, provide him with the operative informat ion on which to make the relevant
decisions, provide the repercussions of the decisions taken and, at the same time, To have the levers for a permanent
and efficient control.
Managerial Accounting "is an integral part of an entity's informat ion system, helping the manager to perform its
functions of consolidation, coordination, control and self-regulation." 8
5
Bouquin H., Comptabilite de gestion, 4-e edition, Economica, Paris, 2006, p. 11-12;
6
Nederi A., Contabilitate managerial, ghid practico-didactic, ACAP Chiinu, 2000, p. 10;
7
Briciu S., Contabilitatea managerial. Aspecte teo retice i pra ctice, Editura Economic, Bucureti , 2008;
8
Braga V. F., Contabilitate managerial, Editura Fundaiei Romnia de Mine, Bucureti, 2009;
8. Structure and content of the research paper
The analysis of the possibility to improve the accounting information system in the case of an agricultural
exploitation concerns the framework of the theoretical and methodological approaches of the economic science, as
well as the substantiation of practical and applicative policies, mechanisms and tools aiming to obtain an integrated
accounting information system of type ERP (Enterprise Resources Planning) through which it is easier to manage a
business in agriculture. Also, to ensure a more rigorous control of resources, regardless of their nature and not
ultimately, ensure the accuracy of informat ion in the agricultural field. All this in the current context in which
climate change and the use of chemical processes in agriculture have altered plant and animal species, but also the
production volume o f certain crops or animal categories.
Doctoral work is structured in eight chapters.
The first chapter of the paper explo res the theoretical and methodological aspects of agriculture as a basic
branch of the national economy, its place and its role in the economic development of Ro mania, as well as the
contribution of the European Union to the development of the Roman ian agriculture. At the same time, agricultural
policies in Ro man ia, the structure of agricultural farms in Ro mania, research -development-innovation in the
agricultural field in Ro mania, education and training in the agricultural field in Ro man ia, the National Rural
Develop ment Program 2014-2020 are dealt with. We conducted a SWOT analysis of the agricultural field in
Ro mania that bases the funding directions by 2020.
In Ro man ia, there is still a significant share of the population that is active in rural areas, having as main
occupation the agriculture. Ho wever, agriculture is not a major area of the Roman ian economy, this fact is
confirmed by the contribution of agriculture to GDP (the macroeconomic indicators of our country show that
agriculture is on the last place as a branch of the national economy in 2014: agriculture - 7.5% Of GDP, industry -
33% of GDP, services - 59.5% of GDP) and labor force in agriculture (31.6% of total labor force in Romania,
industry - 21.1%, services - 47.3%), occupation in most cases unpaid or partially paid, which gives low purchasing
power, with negative consequences on living standards and quality of life. In order to remedy the problem of labor
income emp loy ment in agri-culture, it is necessary to implement agricultural policy measures by which this branch
becomes competitive, by developing farms, attracting financing in order to support the investments for the
development of the Romanian agricu lture market component. In this respect, investments are needed to develop the
agricultural sector through mechanizat ion, increasing the level o f fertilization of agricultural lands, developing the
irrigation system, developing the agricultural products market by increasing the incidence of market ing policy on
this market. Fro m the perspective of the author through the accountancy, the good functioning of the agricultural
market in Ro man ia will be achieved at the mo ment of co mplete regulat ion of its activity, h armonizat ion of the
functioning of the value chain (producers - suppliers - holders of storage / silos - carriers - sellers) by improving the
financial assistance systems of the state, structural funds or banks by simp lifying the arrangements for granting
credits for agriculture.
The second chapter reflects the role of accounting as a provider of information through aspects of
accounting evolution from orig ins to present, and the presentation of the accounting system in Ro mania, the role of
accounting in financial reporting and top management performance information. The financial accounting and
accounting standards in agriculture (IA S 41) are described which have as their primary objective the regulation of
accounting treatment and the information to be provided on agricultural activ ity. IAS 41 applies strictly to the
accounting of biological assets, agricultural products up to the time of harvest, and last but not least to subsidies
received fro m the State for the conduct of agricultural activity. IAS 41 ha s a common character with other
industries, is regulated separately for a unitary understanding, being detailed by OMFP 1802/ 2014.
IAS 41 Standard defines the agricu ltural act ivity, respectively the management of an entity's biolog ical
transformation of bio logical assets for sale in agricultural or b iological assets, the agricultural product (the product
harvested from the biological assets of the entity), the biological asset (a living animal or A liv ing plant), biological
transformation (processes of growth, degeneration, production and procreation that produce qualitative or
quantitative changes in a biological asset) and, last but not least, harvesting (separation of agricultural products from
a biological asset or cessation of the vital processes of a biological asset) .
Referred to IAS 41, the paper outlines how the use of management accounting and its integration into an IT
system will contribute to conducting diagnostic analyzes needed to make tangible, accurate and sustainable
managerial decisions. The chapter emphasizes the way in which the computerization of financial and accounting
processes through the use of new in formation technologies, information fro m financial and managerial accounting
generates farm performance.
The importance of agricultura l production costs results fro m the fact that they form the basis of the
formation of the sale-purchase price, ultimately resulting in the economic activity of the agricultural producer. Thus,
in relat ion to the financial and accounting information flow, t he optimizat ion of the financial results have a
concluding role in the format ion of the producer's offer as a prerequisite for the increase of the presumed economic
result.
The third chapter presents the method of accounting research in terms of efficiency indicators that measure
the performance of an agricultural holding. Specific indicators, result indicators and cost -effectiveness indicators are
presented.
Within the chapter, it is emphasized that economic hold ings need to improve their accounting informat ion
system to provide economic info rmation to decision-makers in as short a time as possible and as complete as
possible so that they can make the best decision in real t ime . These requirements can be achieved if decision -
makers call and apply the results of research that will lead to the implementation of comp lex and integrated IT
systems and the aim will be to gain competit ive advantage in a globalized market with a large number of
competitors. The external factors (land, lease, capital) that act on th e production process develop both the
technological and the economic side, with implications for the analysis of the profitability of an agricultural hold ing.
The analysis of the economic and financial profitability of the agricultural holding through mana gerial
accounting (administration) can be used without restriction in the management of the agricultural holding and in
solving any problem that affects the level of economic efficiency. As a totally d ifferent element of accounting for
any other organization, the bookkeeping of an agricultural holding is distinguished in particular by the running of
accounts 331 and 711. Fro m the accounting point of view, at the end of every month the accounting note 331 is
made (Products under execution) - 711 (Inco me related to the cost of production stocks). The production cost is
governed by item 52 of OMFP 1802/ 2014 on accounting, and establishes, on behalf of the co mpany, the valuation of
the products made in the unit at a value that expresses all the expenses related to the realization of these goods /
services. The gross harvest consisting of harvested products (wheat, corn, etc.) is 345-711, the value being equal to
the production costs. The cost of production will include all the above mentioned expenses with raw ma terials,
auxiliaries, consumables, wages and depreciation.
Economic efficiency is achieved by maximizing the use of resources with minimu m spending. Thus, the
relevant indicators used in farms / agricultural holdings, and the system itself of indicators, p resent the results of
production following the application of production technology, highlighting the means / resources used to produce
production. At the same time, the chapter presents the performance indicators generated by managerial accounting,
which underlie the overall picture of the company's situation and can generate alarm signals on the financial
situation of the company.
In the fourth chapter, a SWOT analysis of the current computer systems used in the agricultural industry is
developed versus an automated accounting information system according to the doctoral research work, as well as
an accounting monograph. The subject of the research focuses in particular on automating the accounting of an
enterprise where the systems are still in the beginning and the work advocates increasing the level of automation of
the agricultural system in order to increase the performance by adopting optimal managerial decisions in relation to
the accounting situation existing on the farm, On the one hand, and the sy stem of indicators that can capitalize on
the existing resources in order to make the economic results more efficient in the medium and long term. The
automation that the paper is taking into consideration produces digital info rmation that can be automatic ally
transmitted to the system. However, we note that regardless of the type of solution chosen, no accounting software
has yet taken the lead in automating records. In this paper, a comparative analysis is performed between the ERP
based accounting systems and those based on performance, business intelligence, cloud. Expansion of cloud
technology provides access to mobility at insignificant costs, the imp lementation of informat ion technology on
agricultural machinery, facilitating the possibility of imp lementing the accounting informat ion system that is the
subject of this research thesis. The proposed system aims at defin ing inputs through barcode invoices, scanning
documents, automatically transmitting accounting records, and providing informat ion to all who are interested in the
level of access. At the same time, the recording of agricultural production is done automatically by configuring the
production equipment codes, as well as outputs, by similar co mputer systems. All these elements that show the ste ps
of the computerization system of the agricultural holding are recorded in the documentation defining the procedures
in the Quality Manual.
The fifth chapter describes the methodology of researching the realization of an information system dealing
with theory, evolution, typology, models, planning and designing on an agricultural hold ing. The ability to describe
a system becomes more and more d ifficu lt, with its degree of co mplexity. Thus, follo wing the analysis of the current
situation and the establishment of the transition strategy, a feasibility study is being carried out to determine the
costs and benefits. If the results of the phasing-out study indicate a cost-benefit ratio (benefit> cost), the system
requirements are determined by interviewing, questioning, analyzing wo rk p rocedures. The information resulting
fro m the system requirements analysis will be used for the logical creation and modeling of data flows and their
processing. The next step after conceptual modeling is the selection of the soft ware environment and the required
hardware for the physical implementation of the system. Designing forms and reports, dialog interfaces, and
designing databases are the immediate steps for physical design, followed by steps like: system deployment, user
training, system maintenance.
Cloud technology used in agricultural accounting is reflected in the sixth chapter, where we defined the
concept of cloud computing, its European context, its evolution in the sustainable development of agriculture and its
use in the financial and accounting field . Cloud co mputing is an evolving paradig m, a model that allo ws easy access
to information stored at once, through any modern means of co mmunication, fro m a laptop, PC, tablet or
smartphone without being limited to it. At the agricultural level, the machines are equipped with GPS services,
sensors or data storage, and with the help of the technology, the connection could be done Equipment - Information -
Decision that will allow the decision making to increase the added value of the farm. W ith the help of this
technology, accounting services such as SaaS (Software as a Service) could be developed to reduce costs, human
resource quality, flexib ility and initiat ive. Ro man ia wants, by applying such technologies, to stabilize the human
capital with enhanced IT skills in order to develop technical, flexib le and reliable solutions for the remaining areas
of the Ro manian economy, especially agriculture, as an element of increasing their co mpetitiveness in the markets
Regional. At the same t ime, by implement ing modern technologies and developing competitive advantages in this
area, Ro mania can beco me a pro moter of nearshoring in the sense that large manufacturing co mpanies begin to
conclude that not only wage costs are important in the success of an outsourcing contract but human quality capital.
In support of economic trends, efforts are being made at the institutional level to pro mote Cloud Co mputing to
become a managerial decision-making tool that is easy for all agricultural entities.
The seventh chapter presents the way to implement an automated accounting informat ion system in
agriculture, focusing on the presentation of the chart of the accounting informat ion system. In this research thesis it
is proposed to use barcodes for the successful implementation of the IT system. This is not an international novelty,
the software and hardware required exist, including integrated solutions.Integrating document inputs from the
external environ ment through the barcode system also involves a document management solution for this. Thus, it is
proposed to create systems to automate the creation (fo r outputs) and the recognition (for inputs) of bar codes.
The benefits of system integration of barcodes are implicit, the whole system thought out and researched in
this paper based on automation and automation of accounting entries and outputs. Thus, using barcodes to
automatically populate indexing values eliminates the need for users to manually enter data, saving time, and their
automatic insertion reduces the likelihood that they will be entered incorrectly. It will always be entered in an exact,
reliable and consistent format, increasing the speed of document and informat ion processing. Barcodes for inputs
(and also for outputs) will also contain checksums to detect if errors exist, thus ensuring misinterpretation of the
informat ion transmitted, especially as it is financial accounting informat ion.
The work, by computerization of barcodes, facilitates the path towards the inclusive automation of the
financial accounting field.
The eighth chapter presents the results of a market research based on a questionnaire as an analysis
technique of an agricultural activity in order to identify the trends of an accounting phenomenon or process with the
objective of estimating the costs fro m the applications used in the Present in profile organizat ions. In this respect,
questionnaires were applied to 500 holders of agricu ltural hold ings and the conclusions obtained determined the
development of research on the subject and the results of the research.
Thus, applicative research consisted of a questionnaire aimed at imp lementing integrated accounting
solutions for agricultural holdings, as well as estimating the costs generated by such a system that were commo n to
agricultural units.
The overall objective of this applicative research was primarily to test users' knowledge of the advantages
of imp lementing a can-type technology, identifying the weaknesses of the accounting system in agriculture, the
extent to which respondents are interested in avoiding these deficiencies by rigorously applying Integrated solutions
operationalized at the level o f the accounting managerial act.
At the end of the paper are presented the main conclusions and recommendations.
The PhD thesis gave me the opportunity to deepen the scientific research in the field of accounting, as well
as my general knowledge in theoretical-methodological and applicative way. Throughout the doctoral period I
enjoyed the support of the scientific leader, the constant encouragement and the advice of the professor Dr. Stefan
Pop, who m I would like to specifically thank.
9. Conclusions
The development of agriculture in general and of Ro mania's agriculture in part icular requires the large -
scale implementation of in formation programs for the specific agricultural p rocesses, from the production of goods
adapted to the needs of the agricultural market, to the optimization of the data and information collection process
used by the accounting system with an eye to make the agricu ltural economic activity mo re efficient.
The use of special, internet-based technologies such as the cloud types , has the effect of increasing the performance
of agricu ltural farms, in the direction of increasing productivity, by engaging the labor force in mechanized activ ities
that result in a reduction in effective wo rking time, the substitution of working time with Free time in o rder to
increase the motivation of the worker. At the same t ime, it is intended to increase the resource cons umption
(material, financial), reduce the production time in order to increase the efficiency of the production process and
increase the economic co mpetitiveness.
Fro m the analysis of the entire documentation collected for the elaboration of the thesis it resulted that in
the Romanian agriculture there are many deficiencies both in terms of operational activity, technical facilities and
economic and financial deficiencies due to the lack of introduction of information technology in agricultural
activities. Although the subject of the thesis refers to automated accounting systems through the imp lementation of
integrated solutions, operational problems can be solved. Sp ecifically, within this PhD thesis we have identified as
solutions that represent the results of the research as well:
the use of cloud computing in the financial and accounting field through expansion in all branches of the
national economy because any organization, regard less of profile, must have financial accounting systems;
the use of ERPs in agriculture, integrated systems to ensure both operational and financial imp rovement of
organizations in this sector;
proposals for the use of a "Agricultural Accounting Policy Manual;
imp lementation and use of an automated accounting information system in the agricultural industry - a
study based on the results of field research carried out in order to elaborate this paper.
In essence, the work advocates for an extensive approach to programming in agriculture, as an argu ment for
a balanced development in line with market requirements.
10. Conclusions and proposals

The development of agricu lture in general and the agriculture of Ro man ia in particular requires the large -
scale implementation of informat ion programs for the processes specific to the agricultural field, the production of
goods adapted to the needs of the agricultural market, the optimization of the data and information collection
process used by the accounting system an eye to make the agricultural economic activ ity more efficient.
The use of special internet-based technologies such as cloud type has the effect of increasing the
performance of agricultural farms, in the direction of increasing productivity, by engaging the labor force in
mechanized activities that result in a reduction in effective working time, the substitution of working time with Free
time in order to increase the motivation of the worker. At the same time, it is intended to increase the resource
consumption (material, financial), reduce the production time in order to increase the efficiency of the production
process and increase the economic co mpetitiveness.
The accounting information system imp lemented in the research work is based on a logic -mathemat ical
algorith m that facilitates the imp lementation of cloud type technologies based on the complex, diverse, detailed data
collection process provided by the company's internal equipment and equipment, third party collaborators, which
will subsequently become pre-established records in the company's accounting policy manual.
For a correct entry of system input data, these must be standardized, the pre -recorded records in the
company's accounting policy manual, and external paper information must have printed a co mmonly accepted bar
code on which systems and equipment To turn it into a simple electronic informat ion scan that is automatically
logged into the system and passed to the management of the company and other stakeholders according to the
degree of authorization of the informat ion provided by the system.
Exit data fro m the system will be d ivided into Outputs for internal use, Outputs to third parties. As far as
the dashboard is concerned, the application will automatically calculate the data and indicators that the manager
will preselect. It will also be able to perform statistics and graphs by comparing various indicators over months or
years.
With the help of the dashboard, the manager always has an overview of how the phenomena specific to the
driven activities evolve. The dashboard sets goals and targets against forecasts, based on the information generated
by the financial-accounting software application, with the objective of calculating indicators grouped as follows:
Liquidity indicators, Risk indicators, Activity indicators (management) , Profitability indica tors, Long-term solvency
ratios. Analyzing each category, we highlight the items for each category of accountancy, including the ID for the
application, as the output document / data to third parties, adding the categories and considering as a way of exiting
third parties and tax returns (including balance sheet). At the output of the data, the documents will be assigned an
ID, but unlike the data entry section, it will no longer be required to assign a category for the output documents,
which is automatically used by the system depending on main entrance. With all the information needed to make
statements updated on a daily basis, the system can automatically generate and transmit tax returns and inform the
company's manager through an E-mail and / or SMS a lert for the electronic signing of statements and the approval
of their trans mission to the authorities competent authorities.
For the detailing of the accounting information system, the input and output data are added to the
accounting formulas that actually constitute the basis of the application without which it could not function.
Formulas (accounting records) will work on a primary key (ID).
a) General Conclusions
The scientific approach was mainly embedded in the lack of a specialized literature in rec ent years in
Ro mania. Thus it was necessary to access international databases, where the literature seeks and promotes the
automation of all systems and databases, attempts to develop computer applications that reduce the operational costs
of organizations in order to obtain products / services, not only qualitative, but also at a lower price. The gap in
agricultural accounting between Roman ia and other developed countries is significant.
The research work includes theories, ideas and suggestions on the sub ject, such as the automation of
agricultural accounting, taking advantage of the modern technology that works equipments have acquired and can
transmit in real t ime the in formation required for the accounting records.
In the theoretical research in the first chapter we consider that agriculture can not develop beyond the
progress of both the labor force and the incorporation of technologies that serve the intensive, qualitative
development of the agricultural act, the creation of jobs for the sustainable development of the local economy, in
consensus with protecting the environment and preserving the natural habitat. The statistical presentation of the
agricultural field in Ro mania provides a holistic, comp lete picture of the importance of agriculture for th e economy
of Ro mania, fro m a housing, occupational and natural resource point of view, but also of the necessity of
modernizat ion by attracting funds for investments. In this respect, a mu lti-criteria analysis of agriculture is
presented, taking into account the positive and negative aspects, which makes possible an equidistant approach in
relation to the endowments and vulnerabilities of the agricu ltural field.
The theoretical research in Chapter II is conferred on the harmonization of accounting principles at the
level of the European regional economy, through the IAS / IFRS, in order to identify effective mechanisms for the
management of the patrimony. At the level of agriculture, there is a common accounting standard, IAS 41, wh ich
regulates the accounting of biological assets, agricultural products but only up to the time of harvesting, as well as
subsidies received from the state for agricultural activity. The use of management accounting and its integration into
a comp lex in formation system has the role of conducting diagnostic analyzes for the adoption of concrete, correct
and sustainable managerial decisions for increasing the performance of the agricultural holding.
The theoretical research undertaken in Chapter III presents branch accounting as a comp lex co mputer
system that can generate solutions that lead to the efficiency of an agricultural hold ing, identify ing a system of
solutions for contextual situations that are confronted with limits of economic resources (material, financial,
Technology).
The theoretical research undertaken in Chapter IV presents information generated by computer systems
and accounting systems through performance indicators. In o rder to attribute the effectiveness to an agricultural
holding, a system of ind icators measuring performance should be established by reporting the results obtained in
resource inputs, including financial ones. In this way, the calculated efficiency indicators can determine a certain
level of performance that will generate the competitiveness of products in relation to similar products in the markets
on the one hand and the strengthening of the position on the market through new investment flows.
The applicative research undertaken in Chapter V presents how computer technology can achieve
increased performance at a company level by connecting the equipment / production / technology to an Internet
source that processes a data and informat ion system with a character of specificity for a particu lar field or sector of
activity, in the present case, for the agricultural field, with a view to issuing a decision facilitating the managerial
act. Thus, the cloud system creates the premises for the adoption of a modern organizational management method
that adds value to the company and the production act.
The applied research in Chapter VI presents a synoptic analysis of the functionalities of the integrated
computerized accounting system by giving a score of 0 to 10 for each functionality in a table on the one hand and
checking the accounting records in the form of a table in wh ich the automatisms of 57 types of accounting records
were checked. The analysis of the data provided by the two types of tables shows that the performances of the
agricultural co mpanies have increased substantially due to the use of cloud technologies.
Also under this chapter, a SWOT analysis of the current accounting systems used in the agricultural
industry was carried out. The use of an automated accounting informat ion system, which is a good opportunity to
emphasize the importance of us ing technologies, could both save resources, reduce costs and overall performance of
an agricultural company appreciated in terms of employee productivity and satisfaction. In this respect, it is
proposed to implement the accounting policy and accounting p rocedures manual of the company through which the
emp loyees of the financial accounting department are notified about the obligation to develop the accounting
policies and procedures required by the regulations given in the application of the Accounting La w.
The applicative research undertaken in Chapter VII p resents the development of software systems with
regard to recording in accounting and data and informat ion management systems as well as tracking the process of
issuing bar code documents for their automat ic processing by other Co mputer systems, is a co mplex, efficient and
effective process that defines a set of predetermined decoding procedures. Entry data into the system, broken down
by category of entries (categories of expenditure), as well as docu ments presenting entries in the financial
accounting system, beco me a single code for the functioning of the IT applicat ion part, referring to the accounting
records. Output data from the system will be generated automatically by the application as a result of the electronic
informat ion transmitted by the machines (tractors, seeders, combines, etc.), which are automatically processed in the
financial part of the application by automatic record ing of accounts and accounting formulas ,
appearing in the application's database in print format, having generated the barcode containing the content
informat ion as well.
Following the I / O iterations, a dashboard will be generated in which the application will automatically
calculate the data and indicators that the manager will preselect, present statistics and graphs by comparing the
indicators over different time periods. Dashboard is a tool that synthesizes financial accounting information in a
form that the company's management / management agrees to present in various forms of specific indicators of real
measurement of company efficiency and / or inefficiencies, generating detailed reports showing the new trends of
Financial indicators, total visibility of all co mpany systems and financial indicators, automatic generation of tax
returns and interoperability of the proposed system with the national system.
The applicative research in Chapter VIII consisted of a questionnaire aimed at implementing integrated
accounting solutions for agricultural holdings, as well as estimating the costs generated by such a system that were
common to agricultural units. The overall objective of this applicative resea rch was primarily to test users'
knowledge of the advantages of imp lementing a cloud-type technology, identifying the weaknesses of the
accounting system in agriculture, the extent to which respondents are interested in avoiding these deficiencies by
rigorously applying Integrated solutions operationalized at the level of the accounting managerial act.
Through this questionnaire we vali dated the hypotheses presented at the beginning of the research.
Hypothesis no. 1 Is the accounti ng information system properly understood and capi talized in the
agricultural business environment?
The answers obtained through questionnaire questions from no. 2 to no. 5 is addressed to those farmers /
entrepreneurs who have the objective of obtaining agricultural production for the market. Under these conditions,
the land area is a co mparative advantage, both in terms of the quantity of agricultural goods obtained and the level of
the production cost, given that on a large area of land savings can be made Scale and long -term production costs
falling. This hypothesis is validated.
Hypothesis no. 2 Is there a causal link between the accounting informati on system and the economic
performance of the agricultural sector?
The answers obtained through questionnaire questions from no. 6 to no. 8 states that bookkeeping at the
level of agricultural holdings directly serves the collection of data and information necessary for the process of
profitability of the production entities. This hypothesis is vali dated.
Hypothesis no. 3 Does the modeling of the accounti ng information system architecture lead to the
performance of an agricultural hol ding?
Answers obtained through questionnaire questions from no. 9 points out that financial reporting issues, both
in terms of investment reporting, crop, harvest, and financial statements, which slows down managerial decision -
making with effect on the level of co mpetitiveness of Production. In this respect, the use of accounting systems
could facilitate the min imization of accounting problems, with effects in the reporting system, control of the
economic activ ity of the agricu ltural co mpany in general. Th is hypothesis is vali dated.
Hypothesis no. 4 Does the org anization and i mplementation of the accounting information system in
the agriculture sector meet the requirements of the financi al reporting standards at the domestic and
international level?
The answers obtained through questionnaire questions from no. 10 to no. 11 points out that the
overwhelming part of the surveyed economic agents are deciding to automate the accounting system according to
international accounting standards. This hypothesis is vali dated.
Hypothesis no. 5 Is the accounti ng information system a software of agricultural performance?
The answers obtained through questionnaire questions from no. 12 to no. 14 states that the imp lementation
of an accounting informat ion system presents a series of limits at the level of an agricultural holding, such as the
cost of implementation, which often involves the cost of the system of administration and maintenance of the
system. At the same time it is considered that the implementation of the accounting software using type technologies
could lead to the efficiency of the accounting system and to facilitate the personnel in the process of collecting data,
obtaining informat ion, processing data, obtaining the necessary reports for assisting the management decisions. This
hypothesis is vali dated.
b) My own contri butions

The theme is topical in the field of agricultural accounting, in a knowledge -based economy, where the trend
is to move databases and informat ion into cloud -based systems, making organizational costs more efficient.
Doctoral research contains elements of originality, both technically and practically.
The results obtained from the theoretical research acti vity

Fro m the analysis of the entire documentation collected for the elaboration of the thesis it resulted that in
the Romanian agricu lture there are many deficiencies both in terms of operational activity, technical endowments
and economic and financial deficiencies due to the lack of introduction of information t echnology in agricultural
activities. Although the subject of the thesis refers to automated accounting systems through the imp lementation of
integrated solutions, operational problems can be solved. Specifically, within this doctoral thesis we have identified
as solutions that represent the results of the research as well:
the use of cloud computing in the financial and accounting field through expansion in all branches of the
national economy because any organization, regard less of profile, must have financial accounting systems;
the use of ERPs in agriculture, integrated systems to ensure both operational and financial imp rovement of
organizations in this sector;
Proposals for the use of a "Agricultural Policy Po licy Manual;
Imp lementation and use of an automated accounting information system in the agricultural industry - a
study based on the results of field research carried out in order to elaborate this paper.
In essence, the work advocates for an extensive approach to programming in agriculture, as an argu ment for
a balanced development in line with market requirements.
The results obtained from the empirical research acti vity

The paper contains a section devoted to how to implement and describe an automated accounting software
implemented on farm farms.
In the context in wh ich Ro man ia holds in Eu rope and the world the position of "technological pursuer" or
even "creative imitator", having in view the representation of our country at the inventive salons, the presented
research overcomes these aspects, trying to impose in a Sensitive area, such as agriculture, where technological
innovation is only used if it is represented by agricultural machinery, innovation, and in the field of an applicat ive
technical solution but of a different kind, namely a software application, based on accounting policies predefined to
Automate and minimize hu man intervention on accounting records.
Sustainable development of agriculture in Ro man ia can only be achieved with the support of research and
innovation in all related fields. I have presented, for examp le, the benefits of research and innovation only in terms
of the use of 'No-Tille' farming, excessive use of chemicals and innovation by introducing a computerized system
for managerial accounting (ad min istration).
By extrapolating, it can be seen that in the mediu m and long term, the effects of a sustainable development
approach in all its aspects will lead to environmental and social benefits and the achievement of the financial goals
of companies in this field.
Why cloud? Because the manager of the future must be a dynamic person, have access to information no
matter localization or time. The cloud transcends the geographic barrier g iving the manager the ability to be
omnip resent regardless of his physical location.
Information technology enables it to perform pred ictive, control functions, including real-time
communicat ion of decisions to their end-users regardless of their geographic location.
The impact of using such a system will bring financial benefits due to lower execution times, faster and
more accurate decision-making.
Information and decisions can be hierarchically commun icated in real-time using the cloud-based system
while ensuring company information security.
The benefits of using an accounting information system implemented for agricultural holdings are:
- Reduce operating costs - by coordinating and correlating all p roduction, financial, o rganizat ional,
logistical, personnel and use of the same set of informat ion that will generate organizational efficiency.
- Reduce the time required for mandatory reporting to the state - by avoiding the redundant work of more
people in different compart ments when reporting time occurs. The tax declarat ions have been standardized and the
forms in the applicat ion are automat ically filled in using the informat ion already entered in the system.
- Save time and money - As a result of system automation, monthly / quarterly / half-yearly and yearly
reports are made faster, requiring only one employee in the bookkeeping co mpart ment to close and report.
- Reduce co mmercial and financial risks - by forecasting production and activities, sizing resources and
supply needs, reducing the commercial risks that may arise in the business.
- It makes financial operations more efficient - because we are talking about an automated system for taking
financial information fro m the organization's IT systems, the application substantially reduces the manual recording
time of financial operat ions and reduces the risk of errors by helping management to read reports and indicators.
- Facilitating organization-level financial reporting - By auto mating the calculation of efficiency and cost-
effectiveness indicators, managers are better informed and can at any time make informed decisions or repo rt to a
banking institution to help them, for example, in obtaining a credit .
- Elaborates the financial-accounting documents directly in the system (electronic documents) - such as
issuing electronic invoices, electronic reports, balances, balance sheets made automatically by the accounting
informat ion system.
Fro m the point of view of the specific act ivity of agriculture (p lant culture / animal breeding) the benefits
are given by the system's facilit ies regarding:
Record of lease agreements
Records of plots and crops
Managing staff and equipment
Automation of agricu ltural processes / works
Highlighting the stage of production, irrigation, other wo rks
Co mpulsory annual reports on APIA in order to obtain payments in agriculture (subsidies)
Optimization of animal production
Optimization of resources for plant cultivation / livestock breeding
Ev idence of livestock by microchips connected to the application
Elaboration / listing documents for delivery of vegetal or animal production
Another conclusion / positive aspect of the elaboration of the present thesis is the introduction of cloud
technology in the processes of the Ro manian agricultural industry. Thus, in 2015, the cloud co mputing market in our
country increased by 20% and exceeded the value of 250 million euros, a trend that will remain until 2017,
according to experts in the field. Growth is significant in the private sector since 2015 even small businesses are
starting to use such services as they can save on server spending, hosting, licenses, s ystem maintenance, and even IT
staff. It is estimated that 55% of Ro manian co mpanies use in one form or another cloud in 2016.
All of these points lead to the conclusion that cloud usage is becoming more co mmon in all public and
private environments, with specialists considering that there has been a growing demand fro m public authorities
even though they were initially reluctant for security Confidential information with which they operate. However,
security solutions have increasingly developed, providing users with the guarantee of information stored in the
cloud.
If data security issues are no longer a problem, the next step in using cloud computing is Saas (Software as
Service) and Paas (Serv ice Platform) services involving the scalability and standardization of virtualized services.
In Ro man ia, however, there are very few large co mpanies in the agricu ltural field that use informat ion
systems and modern technologies for storage and processing of informat ion. The statistics show that they use
simp le, simp le accounting software with relatively lo w maintenance costs and qualified staff with predominance in
accounting.
By implement ing an IT solution similar to the one proposed in the thesis, the agricultural organizations in
Ro mania can streamline their current activities, but especially the financial-accounting and personnel ones. Why,
staff? Because they will have better prepared and informed human resources both in the area of administrative
support (accounting, human resources, administration) and in the o perational and technical area, using a co mputer
application that allo ws them to access data more quickly, on th e basis of which they can base activities.
Another conclusion that emerges from the present paper is that such a system will at some point require an
extension and updating according to the requirements of the user (farmer hold ing).
By putting in production and testing the system in a nu mber of organizations with an agricultural profile,
new functionalit ies and new modules can be developed upon req uest. Thus, the automated accounting module can
reach a number of other modules needed to optimize agricultural activ ities.
A possible ERP model would include:
Accounting mode
Financial operations and cash-flow
Agricultural production mode
Flight management mode (farm machinery and equip ment management)
Reporting-budgeting mode
The way of agricultural crop insurance
Electronic invoicing mode (which can be directly included in the accounting module)
Module personal evidence
Fixed assets (inventories of fixed assets and inventory items)
Cost effectiveness of using cloud computing systems for agriculture and expanding the widespread use of
integrated computer applications in the sector
In terms of deployment and maintenance costs of such an IT application, they can be considered high for a
small hectare farm, but for a farm of over 150 hectares the acquisition of an integrated financial system for at least
financial - Accounting is justified by bringing the above mentioned benefits.
All the more so for a large agricultural co mpany (over 10,000 hectares or several thousand animals or
mixed) it is necessary to acquire an ERP that will make the activity more efficient. An integrated IT application for
accounting makes the difference between an efficient company and one in which financial decisions are based on
emp irical calcu lations.
The cost of introducing such an application will not be extremely high in the future - studies from the thesis
result in an implementation cost of less than 1000 euro (depending on the s ize of the farm) and a maintenance cost
of 50 euro / month .
In terms of storing information in cloud storage, approximate costs range from 10 RON to 50 RON per
month to telecom operators on the Romanian market.
In conclusion, this is an innovative solution that will get the future outlook with which any organization
working in the agricultural sector can streamline its activity and access information in real time fro m any electronic
means of co mmunicat ion (laptop, phone, tablet).
c) Future research boundaries and pers pecti ves
The limits of scientific research in a process are inevitable. This theme of scientific research tackled in the
field of imp roving the financial and accounting activity at the level of an agricultural holding by making use of the
financial accounting results in a scoreboard obviously participates in the practical and methodological development
of the activity of an agricultural holding.
d) Exploi t and disseminate research results

The research results were dissimulated by the author in various articles that have been the subject of
scientific publicat ion in specialized journals, indexed in the BDI database and in recognized country journals,
CNCSIS, but also participation in various national and international scientific communication s.
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*** COM (2009) 108; Concluziile Consiliu lui (17190/ 09) i (9451/ 10)
*** Manualul de politici i proceduri contabile al SC A GRO BUSINESS SOLUTIONS SRL
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*** Revista Gestiunea i Contabilitatea firmei, colecia 2000 -2016
*** Revista Tribuna Econo mic, colecia 1992-2016
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12. Curriculum Vitae
INFORMAII PERSONALE Nicolau Adrian Nicolae Catalin
Elena Cuza Street, no. 31, District 4, 040331 Bucuresti (Ro mnia)
0749260206
adrian.nico lau10@g mail.co m
Sex Male | Birth date 5 Sept 78 | Nationality Romanian
01/12/2012Present Executive Director / Consultant / Project Manager / Trainer

S.C. Agro Business Solutions, Bucuresti (Romnia)
Plan and coordinate the company's activities
accounting, financial and management accounting responsibilities;
creation of job posts;
ensuring compliance with the rules issued by the Ministry of Finance;
approval of accounting documents;
Responsibilities regarding the relationship with the clients of the company;
signature on the supporting documents and in the bank;
approval of receipts and payments;
organizing and ensuring preventive financial control according to the legal provisions in force;
organization of heritage inventory according to the legal provisions in force;
responsibility for the registration and movement of fixed assets and inventory items;
formulating observations and proposals of legislative, methodological, procedural or organizational
nature for associates;
represents the company in relation with local public institutions and with third parties;
issuing decisions on the good functioning of the organization;
financial and business consultancy;
develops financing applications for projects funded by Structural Funds;
member in implementation teams; projects funded by dibn Structural Funds;
Plan and coordinate project implementation activities in progress;
coordinates the implementation of activities according to the chart,
evaluates the implementation stage,
supports professional training courses
01/07/2009Present Technical Manager / Acquisitions Expert / Project Manager / Trainer
SC Radinc SRL, Bucuresti (Romnia)
Plan and coordinate the company's technical activities
member in implementation teams projects financed by Structural Funds;
Plan and coordinate project implementation activities in progress;
coordinates the implementation of activities according to the chart,
evaluates the implementation stage,
develops public / private procurement procedures in the projects it is involved in,
01/11/200801/06/2009 Administrator / Consultant / Trainer
S.C. OPTIM BUSINESS S.R.L., Bucuresti (Romnia)
creation of job posts;
signature on the supporting documents and in the bank;
approval of receipts and payments;
formulating observations and proposals of legislative, methodological, procedural or organizational
nature for associates;
elaboration of financing applications for projects funded by Structural Funds;
member in implementation teams projects financed by Structural Funds;
02/05/200515/07/2009 Expert Acquisitions
S.C. ISAF S.A., Bucuresti (Romnia)
Elaboration of procurement documentation;
Negotiation and conclusion of contracts with suppliers;
Market analyzes and prices;
Tracking contracts;
Identification of alternative suppliers
Supply of materials to the production departments of the organization;
Education and Training
16/10/2012Present PhD student

University Valahia from Targoviste, Targoviste (Romnia)
Research theme: Possibilities to develop and organize the implementation of managerial accounting
in agricultural holdings
03/201610/2016 Ecologist and Environmental Protection Technician
ECOIMPACT- Romanian Association of Environmental Assessors and Auditors, Bucharest
Applying environmental protection rules;
organization of activities for monitoring quality;
performing analyzes and environmental tests
09/201507/2016 Human Resources Inspector
ECOIMPACT- Romanian Association of Environmental Assessors and Auditors, Bucharest
Drawing up and managing personal records;
organization of personnel recruitment;
managing personal databases
09/2014 Career guidance advisor
Euro Best Team, Bucuresti
Psycho-professional evaluations;
professional counseling;
professional development
08/2012 Expert accessing European structural and cohesion funds
preparation of project preparation
documentation for the project
establishing partnerships
drafting the project
05/2012 Evaluation and reorganization of SMEs
Academy of Economic Studies, Bucharest (Romnia)
competent SME assessment
competent SME reorganization
04/2011 Public procurement expert
procurement planning
specialized consulting
elaboration of specialized documents
running and finalizing award procedures
20082010 Master
Ecological University of Bucharest - Faculty of Economics, Bucharest (Romnia)
Funding and project management
07/2010 ECDL Complete
ECDL ROMANIA, Bucuresti (Romnia)
computer skills
06/2010 Trainer
training and professional training
09/2009 Project manager
project management
project planning
purchasing management
quality management
06/2009 Innovation in Management
Instituto Tecnologico De Aragon, Zaragoza (Spania)
Innovative concepts in management
20052008 Economist
Ecological University of Bucharest - Faculty of Management, Bucharest (Romnia)
Economic knowledge
02/2007 Qualification - Growing caregiver of animals
OJCA Ilfov, Balotesti (Romnia)
professional skills for raising and caring for animals
11/2005 Operator input, validation and data processing
Center for Computer Sciencea, Bucharest(Romnia)
notions of computer technology
databases
office package
PERSONAL SKILLS
Other known languages UNDERSTANDING SPEAKING WRITING

Participate in the
LISTENING READING Oral Speaking
conversation
English C2 C2 C2 C2 C2
Levels: A1 and A2: Elementary user - B1 and B2: Independent user - C1 and C2: Experienced
user
Common European Framework of Reference for Languages
Communication skills good communication skills, gained from my experience as manager and trainer
Organizational / managerial skills eadership (experience gained as general manager and project manager)
Skills acquired in the workplace knowledge of quality control processes
Digital competence good management of the office package as a result of specialization courses
MORE INFORMATION
13. Dissemination of research results

14. The author's results were disseminated in the list of works presented below:
LIST OF PAPERS
1 Specialized books published in recognized publishing houses (E1, E2, etc.), articles / studies published in
recognized international journals (F1, F2, etc.), articles / studies published in recognized national journals
(G1, G2 , etc.), articles / studies published in vol umes of internationally recognized scientific events fr om the
country and abroad (H1 , H2, etc.), articles / studies published in volumes of nati onal scientific events (I1, I2,
etc.) .), Papers presented at various seminars / exhi biti ons, innovations, etc. (J1, J2 etc.), where appropri ate,
by making scientific contri butions to the development of the domain.
F1. Adri an NICOLAU, Nicoleta GUDANESCU, CLOUD TEC HNOLOGIES USED IN A GRIC ULTURE
MANAGERIAL ACC OUNTING C IENCIA E TECNICA Vol 30, May 2015 ISSN: 0254-0233, tip publicatie
ISI
G1. Adri an NICOLAU, C ONTEMPORAR Y FARM MONITORING THROUGH INFORMATION SYSTEM S

Hyperion International Journal of Econophysics & New Economy - 30 May, 2015 ISSN: 2069 4350, tip
publicatie B+
G2. Ro meo Ctlin CREU, Petric TEFAN, Adri an NICOLAU, Dinu NICOLESCU, The need to improve
practical information system in agriculture and specialized industry Scientific Papers Series Management,
Economic Engineering in Agriculture and Rural Development, Vol. 15, Issue 1, 2015 ISSN 2284-7995, E-ISSN
2285-3952, tip publicatie B+
G3. Adri an NICOLAU, STR UCTURAL FUNDS AND THE CONCEPT OF LIFELONG LEARNING IN
ROMANIA World Conference on Educational Sciences (WCES -2010) Innovation and Creativity in Education,
Bahcesehir University, Istanbul Turcia, publicat in Proceedia Social and Behavioral Sciences Journal,
ISSN:1877-0248, Elsevier Publishing LTD, Vol2, Issue 2, art.591, pag.5641 -5645, Indexed ScienceDirect, Scopus,
Thomson Reuters Proceedings Citation Index (ISI web of science),
H1. Adrian NICOLAU, INF ORMATION TECHNOLOGY SYSTEMS (ERP) APPLIED IN AGRIC ULTURE
EXPLOITATIONS CON FERIN TA STIINTIFICA INTERN ATIONALA C ONTEMPORARY CRISIS RISK AND
CHALLENGES", 14-16 MAY 2015, Universitatea Atheneum Bucuresti
H2. Adri an NICOLAU, SUSTAINABLE DEVELOPMENT OF ROMANIA N AGRICULTURE DALG 2015,
15-16 May 2015, Location: "Petru Maior" University, Trgu-Mure, Romania
H3. Adri an NICOLAU, S UPPORTING INNOVATION IN THE FIELD OF ENTREPREN EURS HIP
B ETWEEN B US INESS CENTERS FINANCED FROM EUROPEAN FUNDS - International Conference
"Sustainable Development through Educati on, Research and Innovati on", organized by the Ecol ogical
Uni versity of Bucharest, Faculty of Economic Sciences, published in the ICTCM journal, Innovation
Technol ogy, Year 61, No.4 / 2009, Human Resources & Innovati on, ISSN: 0573 -
7419,http://www.ictcm.ro/revista%20Tehnologia%20Inovativa%20nr%204_ 2009.pdf
2 Grants / projects won by competiti on (K1)

K1. Adrian NICOLAU, Viitor fara granite Grant Fondul Social European POSDRU, ( IT Specialist), 2009-
2011, Beneficiar: Universitatea Ecologica din Bucuresti, Axa Prioritara 1, DMI1.2 Calitate in invatamantul
superior (POSDRU/18/G/22459), valoarea proiectului 1.441.340 RON
K2 . Adrian NICOLAU, Formare profesionala pentru piata muncii, Grant Fondul Social European POSDRU,
(Project Manager), 2010-2011, Beneficiar: Primaria Orasului Baicoi, Parteneri SC Faxmedia Consulting, Axa
Prioritara 5, DMI 5.1. Dezvoltarea si implementarea masurilor active de ocupare (POSDRU 101/5.1/G/77073),
valorea proiectului 2.101.377,39 RON
K3. Adri an NICOLAU, Consiliere, orientare si calificare pentru piata muncii, Grant Fondul Social European
POSDRU, (Project Manager), 2010-2011, Beneficiar: Primaria Orasului Seini, Parteneri SC Faxmedia Consulting,
Axa Prioritara 5, DMI 5.1. Dezvoltarea si implementarea masurilor active de ocupare (POSDRU 101/5.1/G/78775),
valorea proiectului 2.038.325,51 RON
K4. Adrian NICOLAU, Calificare si sprijin pentru o noua sansa pe piata muncii, Grant Fondul Social European
POSDRU, (Project Manager), 2010-2011, Beneficiar: Primaria Orasului Panciu, Parteneri SC Faxmedia
Consulting, Axa Prioritara 5, DMI 5.1. Dezvoltarea si implementarea masurilor active de ocupare (POSDRU
101/5.1/G/77000), valorea proiectului 2.038.325,51 RON
K5. Adrian NICOLAU, Masuri active pentru prevenirea abandonului scolar, Grant Fondul Social European
POSDRU, (Monitoring officer), 2010-2013, Beneficiar: Comuna Dumesti, Parteneri Asociatia Parudimos,
Consiliul Local Aroneanu si Consiliul local Horlesti, Axa Prioritara 2, DMI 2.2. "Prevenirea si corectarea parasirii
timpurii a scolii" (POSDRU/91/2.2/S/63832), valorea proiectului 2.352.000 lei
K6. Adri an NICOLAU, VIITOR E UROPEA N CALIFICARE, Grant Fondul Social European POSDRU,
(Responsible Coordinator Partner 2), 2010-2013, Beneficiar: Fundatia Magdalena Deijs, Axa Prio ritara 5, DMI
5.1. Dezvoltarea i implementarea msurilor active de ocupare" (POSDRU/100/5.1/G/78497), valorea proiectului
2.162.733,96 lei
K7. Adri an NICOLAU, STA GII DE PRE GATIRE COMPETITIVE IN DOME NIUL TIC, Grant Fondul Social
European POSDRU, (Information-Promotion Officer), 2012-2013, Beneficiar: Universitatea Hyperion Bucuresti,
Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa" (POSDRU/109/2.1/G/81661), valorea
K8. Adrian NICOLAU, STUDENTII DE AZI PR OFESIONISTII DE MAINE, Grant Fondul Social European
POSDRU, (Procurement expert), 2012-2014, Beneficiar: Universitatea Hyperion Bucuresti, Axa Prioritara 2, DMI
2.1. Tranzitia de la scoala la o viata activa" (POSDRU/109/2.1/G/81875), valorea proiectului 1.830.303,98 lei
K9. Adrian NICOLAU, PROFESIONISTI IN DOME NIUL ARTELOR SI JURNALISMULUI , Grant Fondul
Social European POSDRU, (Financially responsible), 2014-2015, Beneficiar: Universitatea Hyperion Bucuresti,
Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa" (POSDRU/161/2.1/G/139799), valorea
K10. Adrian NICOLAU, Practica Teoria! Grant Fondul Social European POSDRU,( Project Manager), 2015-
2015, Beneficiar: Asociatia EXCELSIOR, Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o viata activa"
(POSDRU/175/2.1/S/150619), valorea proiectului 5.669.921,26 lei
K11. Adrian NICOLAU, De la liceu la viata activa, Grant Fondul Social European POSDRU, ( Project Manager),
2015-2015, Beneficiar: Asociatia Sprijin pentru Tineret, Axa Prioritara 2, DMI 2.1. Tranzitia de la scoala la o
viata activa" (POSDRU/175/2.1/S/149791), valorea proiectului 5.247.862,69 lei
K12. Adrian NICOLAU, Stop abandonului scolar! Grant Fondul Social European POSDRU,( Project Manager)
2015-2015, Beneficiar: Asociatia Sprijin pentru Tineret, Axa Prioritara 2, DMI 2.2 Prevenirea i corectarea
prsirii timpurii a colii" (POSDRU/181/2.2/S/151377), valorea proiectului 5.015.099,53 lei

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MINISTERUL EDUCAIEI NAIONALE

UNIVERSITATEA VALAHIA DIN TRGOVITE

POSIBILITI DE PERFECIONARE A SISTEMULUI

1. Cupri nsul tezei de doctorat

1. Cuprinsul tezei de doctorat

3. Contextul cercetrii tiinifice

4. Problematica i obiecti vele cercetrii tiinifice

5. Ipotezele cercetrii tiinifice

Figura nr. 1. Ipotezele cercetrii tiinifice

6. Demersul cercetrii tiinifice

7. Metodologia cercetrii tiinifice

8. Structura i coninutul lucrrii de cercetare

10. Concluzii i propuneri

Rezultatele desprinse din activitatea de cercetare cu caracter teoretic

Rezultatele desprinse din activitatea de cercetare cu caracter empiric

c. Limitele i perspectivele viitoare de cercetare

d. Valorificarea i diseminarea rezultatelor cercetrii

11. Referine bi bliografice

Cri i articole de s pecialitate

12. Curriculum vitae

Str. Elena Cuza, nr 31, sect. 4, 040331 Bucuresti (Ro mn ia)

adrian.nico lau10@g mail.co m

Sexul Masculin | Data naterii 5 Sept 78 | Naionalitatea romn

01/12/2012Prezent Director Executiv / Consultant / Manager Proiect / Formator

01/07/2009Prezent Director Tehnic/Expert Achizitii/ Manager proiect/ Formator

01/11/200801/06/2009 Administrator / Consultant / Formator

03/201610/2016 Tehnician Ecolog si Protectia Mediului

09/201507/2016 Inspector Resurse Umane

09/2014 Consilier orientare privind cariera

08/2012 Expert accesare fonduri structurale si de coeziune Europene

04/2011 Expert achizitii publice

07/2010 ECDL Complet

09/2009 Manager proiect

06/2009 Inovare in management

02/2007 Calificare - Crescator ingrijitor de animale

11/2005 Operator introducere, validare si prelucrare date

Alte limbi strine cunoscute NELEGERE VORBIRE SCRIERE

Competene leadersheap(experienta acumulata ca si director general si manager de proiect)

Competene dobndite la locul de cunoastere a proceselor de control al calitatii

13. Diseminarea rezul tatelor cercetrii

F1. Adrian NICOLAU, Nico leta GUDANESCU, CLOUD TECHNOLOGIES USE D IN

H1. Adri an NICOLAU, INFORMATION TECHNOLOGY SYSTEM S (ERP) APPLIED IN

2 Granturi/proiecte ctigate prin competi ie (K1 )

UNIVERSITY VALAHIA OF TARGOVISTE

IOSUD DOCTORAL SCHOOL OF ECONOMICS AND HUMANISTIES

POSSIBILITIES OF PERFECTING THE ACCOUNTING INFORMATION SYSTEM

Content of the summary

1. The content of the PhD thesis

Keywords: agriculture, development, agricultural holdings, technology, control, economic efficiency,

1. The content of the PhD thesis

SECTION I - THEORETICAL ASPECTS AND ANALYSIS OF THE ACCOUNTING

CHAPTER I THEORETICAL AND METHODOLOGICAL ASPECTS REGARDING AGRICULTURE

3. Context of scientific research

4. Problems and objecti ves of scientific research

5. Hypotheses of scientific research

H1. Is the accounting information system properly understood

H5. Is the accounting information system a software of

Source: my o wn project ion

This paper includes the following steps of research:

5. The scientific methods and techniques used i n this thesis are:

7. Methodology of scientific research

10. Conclusions and proposals

b) My own contri butions

The results obtained from the theoretical research acti vity