Probleme privind evaluarea și contabilitatea veniturilor în instituțiile economice din Republica Moldova

Abstract

Revenues and expenditures are elements that determine the competitiveness and economic activity of theenterprise in the competitive economy. The purpose of any economic activity is to obtain a profit, so the main objective of the entity is the optimal correlation of income and expenses and to obtain the financial results. The financial results reflect the real situation of the enterprise, with the help of which the correct evaluation of the enterprise takes place and represents the basis for the decision-making. Revenue is the primary goal of any business. Revenue, being the essential criterion in terms of economic management and financial autonomy, is the synthetic indicator underlying the appreciation of the economic efficiency of the activity. Thus, the income of the entity represents, in a certain way, the starting point in determining the financial results. Hence, as far as the financial strategy and tactics are concerned, the actions that aim at optimizing the part of the parties are also of paramount importance.