2017, no. 4


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Elena FUIOR, PhD, Professor Accounting, Finance and Banking Department, Trade Co-operative University of Moldova
Natalia CHIBERCEA-PAZURATI, PhD Student, Trade Co-operative University of Moldova

Actuality of the study lies in the fact that the optimization process of the patrimony management mechanism of the enterprises of consumer co-operation system in the Republic of Moldova requires for the enterprises of this system to be competitive in the sector they operate, making the processes that ensure their continuation and development of long-term activity more efficient. More than ever, at this time when the effects of the economic and financial crisis adversely affect business activity, identifying successful generator factors and ways of measuring them is of major importance for the management of any economic agent. In this context, for shaping the process of patrimony management and its optimization, the present study aims at the elaboration and calculation of the Integral Index of the efficiency of using the enterprise patrimony of the consumer co-operation system in the Republic of Moldova.

The study is based on the research data of the financial reports presented at MOLDCOOP by the consumer cooperatives enterprises and organizations from the republic. The following methods of study have been used: documentary method based on accessing and studying bibliographical sources, economic analysis, analytical method, synthesis, comparison, analogy method and others. Results: the study reveals that the determination and application of the Integral Index model of the efficient use of patrimony directs to the implementation of optimization trends of the management mechanism of the patrimony of consumer cooperative enterprises.

entitate economică, sistem, cooperaţie de consum, patrimoniu, indice, rentabilitate.