Escolar Documentos
Profissional Documentos
Cultura Documentos
ASPECTE METODOLOGICE
PRIVIND ORGANIZAREA ŞI DESFĂŞURAREA
EXAMENULUI DE LICENŢĂ
" Examenul de licenţă este promovat dacă ambele probe (proba scrisă şi
proba orală) sunt susţinute şi promovate în aceeaşi sesiune, iar media
aritmetică a notelor acordate acestora (media de promovare a examenului)
este minim 6,00.
1
Conform modelului prezentat la pagina 24, capitolul 3 al prezentului îndrumar
1.3. DOCUMENTELE NECESARE PENTRU ÎNSCRIEREA
LA EXAMENUL DE LICENŢĂ
Absolventul are toate documentele necesare înscrierii la examenul de licenţă în
dosarul personal existent la secretariatul facultăţii, depus la admitere. Dacă pe parcursul
anilor de studii aţi solicitat eliberarea vreunuia dintre acte pe termen scurt, vă recomandăm să
verificaţi dacă în acest dosar există:
ª diploma de bacalaureat şi foaia matricolă ( în original) şi
ª certificatul de naştere (în copie legalizată)
Înscrierea se face la secretariatul facultăţii, în baza următoarelor documente:
ª cerere - tip prin care se solicită participarea la examenul de licenţă respectiv,
conform modelului prezentat mai jos;
ª 2 fotografii tip paşaport;
ª 2 exemplare ale lucrării de diplomă;
ª pentru absolvenţii formei de învăţământ cu taxă, se va anexa chitanţa de achitare
a taxei pentru susţinerea examenului de licenţă.
Domnule Decan,
Subsemnatul / subsemnata ............................................................,
absolvent(ă) a specializării ................................................... cu predare
în limba ............................., promoţia ................, grupa ........., solicit
aprobarea participării la examenul de licenţă organizat de Facultatea
de Studii Economice în Limbi Străine în sesiunea ...................... şi
susţinerea lucrării de licenţă cu titlul ....................................................
...............................................................................................................,
conducător ştiinţific: ............................................................................
Vă mulţumesc,
Date de contact:
Adresa:....................................................................................................
Telefon:..................................... Mobil: ................................................
E-mail: ...................................................................................................
Loc de muncă: ........................................................................................
Poziţia: ...................................................................................................
Õ Disciplina: ACCOUNTING
Coordonator: Prof. univ. dr. Mihaela DUMITRANA
ª Study of the Romanian Accounting System Evolution.
ª Analysis of the Generally Accepted Accounting Principles.
ª Economic and Legal Study of the Financial and Operational Leasing.
ª Models for Establishing the Global Result and Analytical Results of a Company.
ª Transition from the European Profit and Loss Account Model to the Anglo-Saxon
Account Model.
ª Comparative Study of Revenues and Expenses: Nature and Functions.
ª Study on Preparing and Analyzing a Balance Sheet of a Trade Company.
ª Managerial Accounting Organization Model of a Trade Company.
ª Cost in a Company’s Management.
ª Partial Costs and Controlling.
Õ Disciplina: ECONOMICS
Coordonator: Prof. univ. dr. Marta Christina SUCIU
ª New Economics and Knowledge-Based Society. Promotion of Knowledge-Based
Economy on National & International Level (Knowledge Europe, World Bank-as
Knowledge Bank, Innovation Europe etc.)
ª Consumer in New Economics and Knowledge-Based Society. Consumer’s Behavior in
Cyberspace Producer in New Economics and Knowledge-Based Society. Producer’s
Behavior in Cyberspace
ª Knowledge and Its Role in Knowledge-Based Society. The Value Chain Based on
Knowledge. Sustainable Development and Development Policies Based on Knowledge
ª The Economics of Education and Investment in Education. Human Capital and
Investment in Human Capital
ª Work in Knowledge-Based Economics. Activities Based on Knowledge, Competencies
Management, Career Management and Development
ª Intellectual Capital as a Source of a Competitive Sustainable Advantage for Knowledge-
Based Organizations
ª Intangible Resources and Management of Intangible Resources. Knowledge-Based
Organizations and Knowledge & Competencies Management at the Organizational Level
ª Competitive Intelligence and Intelligent Strategies in a Knowledge-Based Society.
Intelligent Agents and the Corresponding Infrastructure for a Knowledge-Based
Economy. Knowledge Networks
ª The Creative Economy and The Economic Creativity Index. The Economics of Ideas and
Intellectual Property. An Economic Approach
Õ Disciplina: LAW
Coordonator: Prof. univ. dr. Cornelia LEFTER
ª Communitary Institutions.
ª Communitary Monetary System.
ª The Juridical Regime of Companies in Communitary Law.
ª The Freedom of Circulation of Goods in the Communitary Space.
ª The Freedom of Circulation of Persons in the Communitary Space.
ª The Freedom of Circulation of Capitals in the Communitary Space.
ª The Freedom of Circulation of Services in the Communitary Space.
ª The Juridical Regime of Limited Liability Companies in the Romanian Law and in
Compared Law.
ª The Juridical Regime of Stock Companies in the Romanian Law and in Compared Law.
ª The Juridical Regime of Titles of Credit in the Romanian Law and in Compared Law.
ª Special Commercial Contracts in the Romanian Law and in Compared Law.
Õ Disciplina: MANAGEMENT
Coordonator: Prof. univ. dr. Ion NĂFTĂNĂILĂ
ª Possibilities of Improving the Logistical System of the X Company.
ª Contextual Management - Opportunities and Limits.
ª Strategies of Increasing the Competitiveness of the manufacturing System at the X
Company.
ª Project Management Applied to Marketing.
ª Project Management Applied in Developing New Products.
ª Integrated Management Concerning X Company.
ª Possibilities of Applying the Theory of Constraints in Increasing the Performance of the X
Company.
ª Computer - Assisted Drawing of the Business Plan.
ª Using Microsoft Project 2000 in Planing and Developing a Promotion Campaign.
ª Material Resources Management Applied to the X Company.
ª Possibilities of Applying TQM in Pre- and Post-Certification Phases.
ª Virtual Business Development Centre.
Õ Disciplina: MARKETING
Coordonatori: Prof. univ. dr. Iacob CĂTOIU, Conf. univ. dr Carmen BĂLAN
ª Marketing research on the buying and non-buying motivation for the product….
ª Marketing research on the buying habbits of the product … in the city/country….
ª Marketing research on the buying on the satisfaction on the customers of the company….
ª Designing the marketing plan for the company… for the period….
ª Analysis of the marketing portfolio. Case study: Company…..…
ª Designing the marketing strategies of the Company….
ª Marketing research on the buying behavior of the customenrs for the product…
ª Designing the product strategy of the company…
ª Designing the distribution strategy of the company…
ª Designing the logistics system of the company…
ª Designing the integrate marketing communication of the company…
Õ Disciplina: NEGOTIATING TECHNIQUES
Coordonator: Lect. univ. drd. Simona PODGOREANU
ª Strategy and Tactics of Distributive Negotiation and Their Usage at Company “X”.
ª Strategy and Tactics of Integrative Negotiation and Their Usage at Company “X”.
ª The Manager as a Mediator. The Mediation Process at Company “X”.
ª Managing Conflict Through Negotiation at Company “X”.
ª Ethics in Negotiation: The Ethics and Profitability in Bluffing in Business.
ª Negotiating from a Weak Position. Analysis of the Negotiation Process at Company ”X”.
ª Analysis of the Communication Process at Company ”X”.
ª Team and Group Negotiations at Company ”X”.
ª Managing Difficult Negotiation Situations at Company ”X”.
ª Global Negotiations: the Dynamics of International Business Negotiations.
2
Umberto ECO, Come si fa una tesi di laurea, Bompiani, Roma, 1997, pag. 6
Poate unii dintre cei care citesc aceste rânduri se întreabă care este utilitatea acestui
examen de licenţă. Este un examen care vă apropie de exerciţiul profesiei, certificând un
anumit nivel al cunoştinţelor economice şi capacitatea de a învăţa şi de a profesa în domeniul
de competenţă ales.
Lucrarea de licenţă trebuie să aducă o notă de originalitate în domeniu. La
finalizarea studiilor universitare, se realizează în general lucrări de compilaţie, mai rar teze
de cercetare, care de obicei sunt rezervate nivelului doctoral. Într-o lucrare de compilaţie,
studentul demonstrează că şi-a format o viziune asupra celei mai mari părţi a literaturii
existente în domeniu şi că este capabil să o expună în mod coerent şi clar, realizând corelaţii
între diferitele puncte de vedere existente, oferind astfel o perspectivă utilă din punct de
vedere informativ pentru un specialist al ramurii dar care nu a aprofundat problema
particulară studiată.
Abordarea recomandată în realizarea lucrării de licenţă este aceea a studiului
sistematic, câteva ore pe zi, astfel încât lucrarea rezultantă să ofere autorului satisfacţie
intelectuală şi să aibă utilitate profesională şi după absolvirea studiilor. Lucrarea de licenţă
poate fi începutul unei cercetări mai ample, care va continua în anii următori, sau poate
reprezenta primii paşi în cariera profesională aleasă.
În fapt, elaborarea unei lucrări de licenţă presupune o serie de aspecte extrem de
utile în viaţa profesională, indiferent de domeniu, anume:
ª identificarea unui subiect precis,
ª colectarea documentelor despre acel subiect,
ª ordonarea acestor documente,
ª reexaminarea temei în lumina documentelor adunate,
ª găsirea unei forme organice pentru ansamblul reflecţiilor precedente,
ª redactarea lucrării astfel încât cititorul să înţeleagă mesajul transmis şi să fie
capabil, la nevoie, să ajungă la aceleaşi documente spre a relua subiectul pe cont
propriu.
A redacta o lucrare de licenţă înseamnă, deci, a învăţa să pui ordine în propriile idei
şi a aranja datele, este o experienţă de muncă metodică, ce presupune realizarea unui studiu
util şi altora. Astfel, nu este esenţial subiectul lucrării, cât experienţa pe care realizarea ei o
presupune.
În alegerea subiectului lucrării de diplomă, există o serie de propuneri venite din
partea profesorilor (vezi capitolul 3 al prezentei lucrări), însă este recomandabil ca tema de
cercetare să fie propusă chiar de Dvs., motivat(ă) şi interesat(ă) fiind de un anumit domeniu
de studiu. Această temă va trebui să fie aprobată de un cadru didactic îndrumător de lucrare.
În alegerea subiectului ce urmează a fi tratat, recomandăm următoarele:
ª tema să corespundă intereselor Dvs.: să fie legată de disciplinele de specialitate
studiate, de lecturile Dvs. în domeniu, de actualitatea economico-socială,
ª sursele de documentare să fie reperabile şi accesibile Dvs.,
ª sursele de documentare să fie manevrabile, inteligibile şi accesibile din punct de
vedere cultural,
ª metodologia cercetării să fie adecvată experienţei Dvs.
Aceste patru argumente în alegerea temei lucrării se pot rezuma în recomandarea de
a vă alege un subiect pe care sunteţi capabil(ă) să îl dezvoltaţi în conformitate cu exigenţele
universitare.
De asemenea, alegerea conducătorului ştiinţific nu trebuie să se bazeze pe simpatii,
ci pe criterii profesionale. În cazul unei abordări pluridisciplinare, este posibil, chiar
recomandabil, să existe un co-referent, care să asigure o coordonare adecvată a redactării
lucrării.
Domnule Decan,
Vă mulţumesc,
Biblioteca Anul
Autor(i) Titlu Ediţia Editura, locul apariţiei Observaţii
Cota apariţiei
Naţională
*** Auditul intern CECCAR, Bucureşti 1999
III239973
Standardele Internaţionale de
*** Ed. Economică, Bucureşti 2004 de cumpărat
contabilitate 2004
ASE FELEAGĂ Niculae, !! "cosmetizarea"
Politici şi opţiuni contabile Ed. Economică, Bucureşti 2002
Sala CIG MALCIU Liliana conturilor
de cumpărat
Ghid pentru înţelegerea şi aplicarea
DUŢESCU Adriana 2 Ed. CECCAR, Bucureşti 2002 ! bibliografie pt.
standardelor contabile internaonale
proba scrisă
Naţională de corelat cu Ph.
MITROI Florin Auditul de performanţă Ed. Economică, Bucureşti 1999
III239505 LORINO
ASE de căutat o ediţie mai
RICCHIUTE D.N. Auditing: concepts and standards 2 John Wiley&Sons, Cincinnatti 1989
113881 recentă
comentarii din
ASE Sala Colecţia Ziarul financiar
practică priv. trecerea
Periodice 2000 - 2005
la IFRS
etc.
PROBLEMA CENTRALĂ
PRIMA A DOUA
RAMIFICAŢIE RAMIFICAŢIE
Bucureşti Bucharest
Iulie 2005 July 2005
În general, o lucrare de diplomă este formată din trei - cinci capitole. Recomandăm o
pondere de minimum 50% a părţii practice şi un echilibru între capitole (ca număr de pagini
şi de subcapitole).
Cuprinsul se realizează la sfârşit, când aţi fixat paginaţia lucrării. Puteţi utiliza
opţiunea "Table of contents" din meniul "Insert / Index and tables" din MSWord. Această
opţiune vă permite să obţineţi automat cuprinsul lucrării şi are avantajul de a actualiza
informaţiile în cazul în care mai faceţi modificări.
Înainte de a ajunge la textul propriu-zis al lucrării, există o serie de liste care
indexează abrevierile utilizate în lucrare, tabelele, figurile şi graficele. Toate aceste liste sunt
realizate pe măsură ce avansaţi în redactarea lucrării de diplomă.
Lista de abrevieri cuprinde toate abrevierile folosite în textul lucrării, cuprinzând
sigle de instituţii, indicatori, etc. şi explicarea acestora. De exemplu, puteţi folosi în lucrare
abrevierea "BNR" dacă în lista de abrevieri aţi marcat "BNR - Banca Naţională a României".
Lista tabelelor cuprinde toate tabelele din lucrare, cu menţionarea numărului
tabelului, a titlului şi a paginii la care se află în lucrare. Această listă permite reperarea rapidă
în text a anumitor informaţii cuprinse în respectivele tabele.
Lista figurilor şi graficelor cuprinde, după cum indică şi numele, un inventar al
tuturor figurilor din textul lucrării. O soluţie facilă în realizarea listelor de tabele şi de figuri
şi grafice este oferită de acelaşi meniu "Insert / Index and tables", opţiunea "Table of
figures / tables" în MSWord.
Rezumatul lucrării se realizează, de asemenea, la sfârşit, după ce aţi pus punctul
final la lucrare. Acest rezumat este o sinteză de aproximativ o pagină, în care veţi prezenta
motivaţia alegerii temei, utilitatea cercetării, structura lucrării şi concluziile. În acest
rezumat, este util să evidenţiaţi aspectul de noutate şi originalitate pe care îl aduce lucrarea
dvs. şi să accentuaţi contribuţiile proprii. De asemenea, este util să identificaţi 10 - 15
termeni - cheie definitorii pentru lucrarea Dvs.
Introducerea va permite o trecere în revistă a domeniului pe care vă propuneţi să îl
exploraţi. În aceste pagini veţi detalia motivaţia alegerii temei, stadiul actual al cunoaşterii în
domeniu, detalii privind modul în care veţi aborda studiul, structura lucrării şi utilitatea
cercetării. În general, introducerea reprezintă 4 - 5 pagini din lucrare.
Recomandăm să redactaţi introducerea după ce aţi realizat lucrarea. Astfel, veţi
putea sintetiza elementele de conţinut, metoda de cercetare, sursele de informaţii utilizate şi
obiectivele urmărite.
Corpul lucrării este format, aşa cum precizam anterior din trei - cinci capitole, care
detaliază structura logică a materialului. În cazul în care optaţi pentru o distincţie clară între
partea teoretică şi cea practică, vă recomandăm ca partea teoretică să reprezinte un capitol
(definirea conceptelor, enunţarea ipotezelor de lucru, trecerea în revistă a principalelor
curente de opinie existente), partea practică să reprezinte un alt capitol iar ultimul capitol să
fie dedicat concluziilor şi recomandărilor.
Partea practică va debuta cu o descriere a organizaţiei în care s-a desfăşurat stagiul
de practică (una până la trei pagini), cu concentrare asupra departamentului de care se leagă
subiectul cercetat. Scopul utilizării unor exemple reale este acela de a vă pune în contact cu
realitatea socio-economică. Este deci un prilej de a demonstra că sunteţi capabil(ă) să
înţelegeţi fenomenele economice şi să aplicaţi noţiunile teoretice învăţate în timpul facultăţii.
Informaţiile pe care le furnizaţi despre organizaţia respectivă nu trebuie să încalce
clauza de confidenţialitate (dacă aceasta există) iar prelucrarea acestora în lucrare trebuie să
se facă cu acordul responsabilului de stagiu din organizaţie. În cazul unor teme sensibile,
cum ar fi strategia firmei, structura costurilor, bugetele, etc., este posibil să aveţi acces la
informaţii, dar să vi se solicite să nu utilizaţi cifrele reale. În acest caz, pot fi utilizaţi
coeficienţi care să modifice sumele reale, păstrând însă proporţiile. Identitatea organizaţiei
poate fi de asemenea protejată, urmând ca în text să vă referiţi la "Compania X" sau
denumind cu un termen fictiv organizaţia. Scopul acestei lucrări de licenţă nu este acela de a
face dezvăluiri despre o anumită companie, ci de a realiza o analiză economică pertinentă a
unui fenomen economic.
O parte importantă a lucrării este aceea de concluzii şi recomandări, care
sintetizează întreaga analiză şi dă măsura utilităţii cercetării. În aceaste pagini veţi concentra
toate disfuncţiile identificate în cadrul organizaţiei şi veţi propune soluţii concrete pentru
ameliorarea activităţii. Recomandăm să nu acumulaţi aceste aspecte la sfârşitul lucrării, ci să
le prezentaţi pe parcursul lucrării, acolo unde logica o impune. Bineînţeles, există anumite
proiecte de licenţă care nu presupun astfel de structură (plan de afaceri, de exemplu).
Recomandăm ca aceste aspecte să fie prezentate şi coordonatorului de stagiu din
organizaţia diagnosticată. Vă sugerăm să profitaţi de stagiul în întreprindere realizat în anul
IV pentru a vă asigura un potenţial loc de muncă după angajare, sau cel puţin pentru a
conserva un contact cu organizaţia respectivă.
Lucrarea propriu-zisă va avea 60 - 80 de pagini format A4, la care se adaugă listele
abrevierilor, tabelelor şi graficelor, precum şi anexele.
Anexele reprezintă informaţii utile în ilustrarea cercetării Dvs., însă de importanţă
marginală în economia lucrării. Obligatoriu anexele vor fi numerotate în partea dreaptă sus şi
vor purta număr de pagină. Pagina care anunţă anexele va constitui în acelaşi timp un cuprins
al acestei părţi, anunţând numărul şi titlul anexei, precum şi pagina la care aceasta poate fi
consultată.
Astfel, în anexe puteţi plasa chestionare utilizate în realizarea studiului empiric,
copii ale documentelor contabile utilizate în diagnosticul economico-financiar, extrase din
acte normative relevante pentru sectorul analizat, statistici sectoriale, articole de fond strict
legate de tema cercetată etc.
Bibliografia va cuprinde toate sursele utilizate în documentarea lucrării de licenţă,
cu precizarea tuturor datelor de identificare a materialului respectiv. De regulă, este o
colecţie a tuturor surselor bibliografice citate pe parcursul lucrării şi are la bază lista
bibliografică constituită pe parcursul documentării. Sursele bibliografice vor fi ordonate
alfabetic, iar în cazul citării mai multor lucrări ale aceluiaşi autor, în ordine cronologică.
Bibliografia grupează sursele utilizate în mai multe categorii, după cum urmează:
ª monografii, cărţi, manuale, a căror citare se face conform modelului prezentat mai jos:
KOCH, Thomas, MACDONALD Stewart, Bank Management, 2nd edition, Harcourt Brace
& Company, Orlando, 2000
ª citarea unor surse secundare (un autor, care la rândul său citează un alt autor):
KOTLER Phillip, citat de DEMETRESCU, M.C., Marketing, Editura Europa Nova,
Lugoj, 2000, pag. ..........
ª articole, cercetări sau comunicări ştiinţifice publicate în culegeri, a căror citare se face
conform modelului următor:
RUCCI, Anthony J., KIRN, Steven P., QUINN, Richard T., "The Employee
Customer - Profit Chain at Sears" în Howard Business Review, Ianuarie / Februarie 1998,
p. 83 - 97
Semnătura
Lucrarea va avea fără îndoială o serie de definiţii şi idei preluate din literatura de
specialitate. În acest caz, se impune folosirea tehnicii citării. Practic, putem identifica două
tipuri de citate: se citează un text pe care urmează să îl interpretăm sau textul este utilizat în
susţinerea propriei interpretări.
Ca regulă, din orice citat trebuie să reiasă clar autorul şi sursa citării. În acest scop,
puteţi utiliza una dintre următoarele metode:
ª în text se precizează numele autorului şi se face trimiterea la nota de subsol, unde, la
prima citare, sunt indicate toate detaliile de identificare a sursei bibliografice
1
DESSLER, G.: Human Resource Management, 9th edition, Prentice Hall, International edition, 2003, p. 196
[prima citare a cărţii respective]
1
DESSLER, G.: op. cit., p. 196 [citări ulterioare ale cărţii respective]
Tabelele pot fi extrem de utile în prezentarea unor date statistice (evoluţia unor
indicatori, de exemplu) sau a unor clasificări multicriteriale complexe. Tabelele vor fi
centrate pe pagină, numărul tabelului şi titlul fiind marcate deasupra tabelului (corp de literă
TNR de 11 pt.), conform modelului prezentat mai jos. Dacă tabelul conţine indicatori
omogeni (care se măsoară cu aceeaşi unitate de măsură), se va marca unitatea de măsură în
partea dreaptă, deasupra tabelului.
Dacă informaţiile din tabel nu reprezintă o compilaţie proprie, obligatoriu se va
preciza sursa, sub tabel (font TNR 11). Cifrele din tabel se aliniază la dreapta, pentru o bună
lizibilitate. În acelaşi scop, grupele de trei cifre pot fi separate prin virgulă sau prin spaţiu de
la dreapta la stânga. Dacă cifrele respective reprezintă sume, unitatea monetară va fi marcată
înaintea sumei, conform uzanţelor anglo-saxone: "USD 1,000,000" sau "EUR 2,768.5".
Cifrele pot fi separate şi prin spaţii, conform modelului continental.
Se va încerca, în măsura posibilului, încadrarea tabelul pe o singură pagină. Dacă
totuşi este imposibil să condensaţi informaţia prezentată în tabel pe o singură pagină,
continuarea tabelului va purta menţiunea, în dreapta sus "Tabelul nr. ... - continuare" şi va
conţine pe prima linie denumirea indicatorilor prezentaţi în coloane.
În cazul în care toţi indicatorii prezentaţi în tabel sunt exprimaţi în aceeaşi unitate de
măsură, aceasta va fi marcată deasupra tabelului, în extrema dreaptă, între paranteze sau între
două linii. În cazul în care unităţile de măsură diferă de la o rubrică la alta, acestea vor fi
marcate în celulele în care sunt înscrise titlurile rubricilor, între paranteze.
Un model de prezentare a informaţiilor în tabel este prezentat în figura nr. 10.
Luni-Vineri 09,00-19,00
corp 0000 (Căderea
Sala de internet 211.26.50 /
Bastiliei), etaj 1, Sâmbată 09,00-13,00 56 locuri
Victor Slăvescu interior 421
camera 0112
Duminică Închis
6. How do you calculate the profit, when the production obtained is over the break
even point?
a. P = x (p - c) – F
b. P = x (p - cv) – F
c. P = x (p - c)
d. P = x (F - p / cv)
e. P = p - cv + F
Where:
x = the quantity of products needed for obtaining a profit;
p = unit price;
cv = unit variable costs;
F = total fixed costs.
9. What is the correlation (in order to obtain an efficient exchange) between the export
rate of exchange, import rate of exchange and official rate of exchange, when a
company performs export and export and import operations?
a. Export rate of exchange = Import rate of exchange; Official rate of exchange = 0;
b. Import rate of exchange > Export rate of exchange;
c. Export rate of exchange > Import rate of exchange < Official rate of exchange;
d. Export rate of exchange = Import rate of exchange = Official rate of exchange;
e. Export rate of exchange < Import rate of exchange > Official rate of exchange.
10. The Trading Margin formula is:
a. Operating profit / Sales × 100;
b. Operating profit / Sales;
c. Operating profit / Total assets × 100;
d. Sales / Total assets;
e. Gross profit / Sales × 100.
14. The current utilisation degree of capacity for the break even point is 65 %.
During which of the following series of years the company obtained profit?
Year 1994 1995 1996 1997 1998
Production capacity utilisation
55 % 75 % 90 % 52 % 65 %
degree in the break even point
a. during all the years;
b. during 1994 and 1997;
c. during 1995 and 1996;
d. during 1998;
e. during 1995, 1996 and 1998.
15. Commercial profit rate of a company (Profit/Turnover 100) changed from last year
when it was 7.5%, to 11 % current year. This change means:
a. faster increase in the amount of expenses related to the turnover than the increase of
turnover;
b. a slower increase of the amount of expenses related to the turnover than the increase
of the profit related to the turnover;
c. maintaining at the same level the expenses related to the turnover during these two
years;
d. the profit related to the turnover increased slower then the sales;
e. the profit related to the turnover and the turnover increased identically.
16. The results if initial classification of the companies are:
a. commercially viable – profitable – loss making;
b. potentially viable – unprofitable – commercially viable;
c. commercially viable – potentially viable – high risk restructuring;
d. potentially viable – high risk restructuring – loss making;
e. high risk restructuring – commercially viable – profitable.
20. The positive influence of the structure over the profit is considered to be:
a. favourable because of the increase in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
b. favourable because of the decrease in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
c. unfavourable because of the increase in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
d. unfavourable because of the increase in the sales weight for the products having the
profit margin less than the average sales weight obtained in the previous year;
e. the company sells one product only.
23. The influence of the change in the unit cost over profit is:
a. "0";
b. double: ∆c = - (Σq1c1 - Σq1c0) as a direct influence and ∆qp= P0Iq- P0 as an indirect
influence;
c. an influence of aIl factors: ∆q, ∆s, ∆c, ∆p;
d. an influence only of ∆c;
e. influence of ∆q and ∆s.
24. For the activity of a company there are given the following data: fixed costs =
281,250 thousand lei, unit variable cost = 1l,250 lei/unit, unit selling price = 18,000
lei/unit, maximum production capacity = 72,000 units.
The ratio of production capacity utilisation needed to obtain a profit of 144,000 thousand
lei is:
a. 69%;
b. 75%;
c. 87.5%;
d. 104%;
e. 92%.
25. Using the following relationship: P0 x Iq – P0 we can determine the influence exerted
over profit by:
a. the structure;
b. the unit price;
c. the selling price and the unit cost;
d. the quantity;
e. the unit cost.
26. There are given the following data for the activity of a company:
The variation of profit rate calculated for the advanced funds was:
a. + 1.5%;
b. -1.5%;
c. + 1.5 thousand lei;
d. - 12%;
e. - 0.74%.
27. Choose the formula to establish the production obtained in the break even point:
F +Y
a. x = p −cv ;
b. x = F
p −cv ;
c. x = Fp −+cPv ;
d. x = Fc+v P ;
e. x = P
p −cv .
ACCOUNTING
28. Stock is valued at:
a. cost price;
b. market price;
c. cost or market price which ever is lower;
d. present value;
e. future value.
31. A business entity purchased merchandising during 2002. The following information
is available: 100 units were purchased at 2,000 m.u./unit (m.u.- monetary units),
custom taxes were 20%, VAT 19%. 90 units of merchandise were sold with a 20%
profit margin and and 19% of VAT. The client is allowed a 10% commercial
discount. 100% of sales were collected in cash. The effects in the annual cash-flow
statement concerning this category of merchandise are:
a. Net negative cash-flow of 7,996.8 m.u.
b. Net positive cash-flow of 7,996.8 m.u.
c. Net negative cash-flow of 19,200 m.u.
d. Net positive cash-flow of 19,200 m.u.
e. Net positive cash-flow of 6,720 m.u.
32. Beale Company purchased a machine on the 1st of January 2000, at an invoice price
of $142,600. Transportation charges amounted to $2,000 and $3,400 were spent to
install the machine. Costs of removing an old machine to make room for the new
one amounted to $1,200 and $200 were received for the scrap value of the old
machine.
State the record of depreciation which would be provided on the machine for the first
year on a straight-line basis, assuming an estimated life of eight years.
a. 681 = 281 $18,500;
b. 681 = 281 $17,825;
c. 681 = 291 $5,400;
d. 681 = 281 $18,075;
e. 681 = 291 $1,400.
33. A business entity issued 200 bonds, issue price 500 m.u./bond (m.u. – monetary
units) and book value of 550 m.u./bond, with a 30% annual interest payment. The
redemption date is in 3 years time. The effects in annual income statements are:
a. financial expenses of 30,000 m.u.
b. operating expenses of 3,000 m.u. and financial expenses of 33,000 m.u.
c. financial expenses of 36,333 m.u.
d. financial expenses of 11,000 m.u.
e. operating expenses of 10,000 m.u.
36. What is the cash-flow from operating activities, knowing that: the net loss is (11,000)
m.u. (monetary units), the annual depreciation of fixed assests is 26,400 m.u.,
accounts receivables were 26,400 m.u. last year, and 8,800 m. u. the current year,
accounts payable were 22,000 m.u. last year and 30,800 m.u. this year, accrued
salaries were 6,600 m.u. last year and 12,100 m.u. this year and 10,000 m.u. that
recers to a loss from foreign exchange transactions:
a. 57,300 m.u.
b. 47,300 m.u.
c. 39,700 m.u.
d. 12,100 m.u.
e. (5,500) m.u.
37. A prepayment of 10,000 m.u. (monetary units) occurred on December, the 20th,
2003, for a 2004’s magazine subscription. The effects of this tranzaction in the
2003’s financial statements are the following:
a. a cash-outflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
b. a cash-inflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
c. a cash-inflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u.
in the income statement (profit&loss account);
d. a cash-outflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u. in
the income statement (profit&loss account);
e. a cash-outflow of 10,000 m.u. in the cash-flow statement and an increase of 10,000 m.u.
in balance
38. A business entity had a 30,000.000 m.u. (monetary units)as capital, with 1,000
common share issued. An increase of capital occurred in 2002 and 100 new shares
were issued and sold with a 32,000 m.u. market price. The effects in the annual
balance sheet are:
a. increase of business capital with 3,000,000 m.u and increase in cash 3,200,000 m.u.
b. increase of capital with 3,200,000 m.u and increase in cash 3,200,000 m.u.
c. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
d. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
e. increase of equity with 3,200,000 m.u and increase in cash 3,200,000 m.u.
39. A building with a 100,000 m.u. (monetary unit) book value, a 10 years service life,
straight-line method in use is revaluated at the end of the forth year at 66,000 m.u..
By the end of the sixth year of service another revaluation took place, that restated
the buiding to 40,500 m.u. The effects of the second revaluation into the current
years’ financial statements are:
a. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of
expenses with 3,500 m.u.
b. a decrease of the buiding balance sheet value of 2,500 m.u. and a decrease of
expenses with 3,500 m.u.
c. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of equity
with 3,500 m.u.
d. a decrease of the buiding balance sheet value of 2,500 m.u. and an increase of equity
with 2,500 m.u.
e. a decrease of the buiding balance sheet value of 3,500 m.u. and a decrease of equity
with 3,500 m.u. sheet – deffered expenses section;
43. Given the following accounts for Ace Company and their balances as of December
31st, 2000:
Accounts and notes payable $ 300,000
Property, plant and equipment $ 2,500,000
Trademarks $ 200,000
Accumulated depreciation $ 400,000
Retained earnings $ 700,000
Marketable securities $ 600,000
Provision for equipment $ 500,000
Notes receivable $ 100,000
The value of the fixed assets is:
a. $ 3,200,000;
b. $ 1,800,000;
c. $ 1,600,000;
d. $ 2,500,000;
e. $ 2,400,000.
45. Given the following accounts for Ace Company and their balances as of December
31st 2000: account 212 $2,000,000; account 281 $500,000; account 201 $30,000;
account 280 $10,000; account 300 $50,000; account 390 $20,000; account 419
$140,000; account 409 $11,000; account 411 $6,000; account 471 $1,000. How much
is the value of the total assets and of the current assets?
a. $ 1,568,000 $ 47,000;
b. $ 1,562,000 $ 48,000;
c. $ 1,573,000 $ 67,000;
d. $ 1,583,000 $ 41,000;
e. $ 2,068,000 $ 188,000.
46. The ABC Co is making two products: A and B. The following information is
available:
A B
Raw materials mmamaterial 100,000 200,000
Direct salaries 400,000 600,000
The factory overheads are 2,000,000 and they will be allocated on the basis of direct
salaries. The total production cost of A and B is:
a. A - 1,300,000 B - 2,000,000;
b. A - 1,700,000 B - 1,600,000;
c. A - 1,600,000 B - 1,700,000;
d. A - 1,269,230 B - 2,030,760;
e. A - 1,500,000 B - 1,800,000.
50. Given the following information, which amount should be in the cost of goods sold?
Beginning work in process $ 6000
Cost of direct material used $ 130,000
Cost of direct labour $ 75,000
Cost of factory overhead $ 65,000
End of work in process inventory $ 7,000
Beginning finished goods inventory $ 30,000
End finished goods inventory $ 25,000
a. $ 549,000;
b. $ 274,000;
c. $ 524,000;
d. $ 262,000;
e. $ 354,000.
51. According to the Framework, expenses are defined as:
a. decreases in economic benefits during the accounting period in the form of outflows
or depletions of assets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
b. increases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
c. decreases in economic benefits during the accounting period in the form of inflows of
assets or decreases of liabilities that result in decreases in equity, other than those
relating to distributions to equity participants;
d. decreases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in increase in equity,
other than those relating to contributions from equity participants;
e. money spent for different purposes.
52. Given the following accounts for TOM Co. and their balances as of December 31,
2000:
Social capital paid $ 300,000
Property, plant and equipment 500,000
Reserves 200,000
Profit and Loss (profit) 400,000
Retained earnings (loss) 700,000
Accounts payable 600,000
Sundry creditors 500,000
Notes receivable 100,000
The value of the owner's equity and total passive is:
a. 1,600,000 2,700,000
b. 700,000 1,500,000
c. 300,000 1,100,000
d. 1,000,000 1,000,000
e. 200,000 1,300,000
54. The PIF Co. purchased a fixed asset on January the 1st 2002, the purchasing price
being 9,000,000, transportation expenses - 1,000,000, VAT - 19%. The estimated
useful life is 5 years and the depreciation method is the straight-line method; The
depreciation for the year 2003 is:
a. 2,000,000;
b. 1,800,000;
c. 2,380,000;
d. 8,000,000;
e. 7,200,000.
55. The Hercule Co. purchased a fixed asset on January the 1st 2002 for 50,000,000 lei,
estimated useful life being 8 years, depreciated using AD1 method. The depreciation
for the year 2002 is:
a. 6,250,000;
b. 25,000,000;
c. 9,375,000;
d. 12,500,000;
e. 10,000,000.
56. The Carbon Ink Company's profit statement for the preceding year is the following:
M.U.
Sales (2,000,000 bottles at 0.25) 500,000
Variable costs 300,000
Fixed costs 100,000
Total cost 400,000
Profit 100.000
Required: What is the break-even point in sales and units?
a. 250,000 M.U. 1,000,000 units;
b. 300,000 M.U. 1,200,000 units;
c. 400,000 M.U. 1,500,000 units;
d. 100,000 M.U. 2,000,000 units;
e. 250,000 M.U. 2,000,000 units;
57. The measurement bases stipulated in the Framework include the following:
a. historical cost, current cost value and present value;
b. historical cost, current cost, realisable value, net book value and present value;
c. historical cost, current cost, realisable value and present value;
d. net book value, utility value, acquisition cost and selling price;
e. historical cost, acquisition cost, manufacturing cost and full cost.
58. The following information is related to the financial statements of JERRY Co.:
revenues from selling merchandises: 4,000,000; interest expenses: 500,000; interest
paid: 400,000; expenses with merchandises: 3,200,000; merchandises purchased:
5,000,000 lei; penalties expenses: 50,000; salaries expenses: 100,000; salaries paid:
80,000. The gross profit of JERRY Co. is:
a. 150,000 (profit);
b. 330,000 (loss);
c. 5,350,000 (loss);
d. 70,000 (profit);
e. 290,000 (loss).
59. Which disclosures are to be made in the annual financial statements, regarding a
piece of equipment with a book value of 20,000 m.u (monetary units), a material
residual value of 500 m.u, a 5 years useful life, straight -line method in use,
equipment that is in the last year of service:
a. the balance sheet disclosure of 500 m.u, the income statement disclosure of 4,000
m.u;
b. the balance sheet value of 0 m.u, the income statement effect of 3,900 m.u;
c. the balance sheet disclosure of 500 m.u, an income statement effect of 3,900 m.u;
d. the balance sheet value of 500 m.u, an income statement effect of 16,600 m.u;
e. the balance sheet value of 0 m.u, an income statement effect of 20,000 m.u.
60. The contribution margin is:
a. the excess of revenue over variable costs;
b. the excess of variable costs over fixed costs;
c. the excess of revenues over fixed costs;
d. the excess of revenues over sunk costs;
e. the excess of revenues over opportunity costs.
61. A Company manufactures two products A and B, the prime cost being for A
5,000,000 M.U. and for B 3,000,000 M.U. The product A is manufactured only in
Section 1 and product B is manufactured in both Section 1 and Section 2. The
manufacturing overheads incurred in Section 1 are 2,000,000 M.U. and in Section 2
they are 800,000. The administrative overheads are 600,000. The value of work-in-
progress at the beginning of the manufacturing period is for A 75,000 M.U. and the
value of work-in-progress at the end of the manufacturing period is for B 90,000
M.U. The manufacturing overhead absorption base is the prime cost. The
manufacturing cost for A and B is:
A B
a. 6,125,000 4,520,000
b. 6,775,000 4,520,000
c. 6,725,000 4,660,000
d. 6,325,000 4,460,000
e. 4,460,000 6,325,000
62. Which one from the following entries is not according with the explanation given
below:
a. 600 = 300 100,000 consuming raw materials;
b. 411=701 100,000 selling finished goods;
c. 401 = 5124 100,000 paying an external supplier;
d. 345 = 711 100,000 discharging finished goods;
e. 641 = 421 100,000 sold recording salaries expenses.
63. Given the following accounts for FRED Co. and their balances as of December 31,
2000: account 321 $200,000; account 212 $3,000,000; account 281 $1,000,000;
account 300 $5,000,000; account 390 $200,000; account 419 $150,000; account 409
$100,000; account 411 $600,000; account 461 $200,000. How much is the value of the
current assets?
a. $ 5,900,000;
b. $ 7,900,000;
c. $ 6,050,000;
d. $ 8,050,000;
e. $ 5,700,000.
66. The reimbursement of a bank loan affect the cash-flow statement in the following
manner:
a. an inflow in cash flow from operating activities;
b. an outflow in cash flow from investing activities;
c. an outflow in cash flow from operating activities;
d. an outflow in cash flow from financing activities;
e. an inflow in cash flow from financing activities.
67. The evolution of a semi-variable cost with the production for the period January -
May 2002 is the following:
Month Production (units) Expenses (M.U.)
January 1,000 1,060,000
February 1,200 1,252,000
March 1,100 1,156,000
April 1,500 1,540,000
May 1,320 1,367,200
The fixed cost and the unit variable cost are:
a. 120,000 M.U 1,100 M.U. /unit;
b. 100,000 M.U. 960 M.U. /unit ;
c. 80,000 M.U. 940 M. U. /unit ;
d. 150,000 M.U. 1,200 M.U. /unit ;
e. 70,000 M.U. 990 M. U. /unit ;
68. What is the cash flow from operating activities, knowing that: the net income is 200
m.u (monetary units), the annual depreciation of fixed assets is 125 m.u, accounts
receivables were 586 m.u last year and 673 m.u the current year, inventories were
610 m.u last year and 657 m.u this year, accounts payable were 332 m.u last year
and 389 m.u this year and the current year's gain on sale of equipment was 20 m.u:
a. 228 m.u;
b. 382 m.u;
c. 402 m.u;
d. 248 m.u;
e. 103 m.u.
69. A building with a 100,000 m.u (monetary unit) book value, a 10 years service life,
straight-line method use, is revaluated at the end of the fourth year at 66,000 m.u.
By the end of the sixth year of service a second revaluation took place, which
restated the building to 40,500 m.u. The effects of the second revaluation into the
current years' financial statements are:
a. a decrease of the building balance sheet value of 3,500 m.u and an increase of
expenses with 3,500 m.u;
b. a decrease of the building balance sheet value of 2,500 m.u and an decrease of
expenses with 3,500 m.u;
c. a decrease of the building balance sheet value of 3,500 m.u and an increase of equity
with 3,500 m.u;
d. a decrease of the building balance sheet value of 2,500 m.u and an increase of equity with
2,500 m.u;
e. a decrease of the building balance sheet value of 3,500 m.u and a decrease of equity with
3,500 m.u.
71. A current year's payment of dividends (dividends were allocated from last year's
profit) will influence:
a. the operating cash-flow of the current year;
b. the cash-flow from investing activities of the current year;
c. the cash-flow from financing activities of the current year;
d. last year's total net cash flow;
e. last year's cash flow from investing activities.
73. A Company manufactured one product, number of units produced being 2,000
units, fixed cost is 5,000,000 MU, variable cost 8,000,000 MU, and the profit is
3,000,000. The breakeven point in sales is:
a. 16,000,000;
b. 10,000,000;
c. 13,000,000;
d. 15,000,000;
e. 8,000,000.
74. A company produces and sells different goods. Information for the period:
Variable cost per unit 600mu
Selling price per unit 1,000mu
Total fixed cost 2,500,000mu
Calculate the number of units that must be manufactured and sold for a profit of
700,000mu.
a. 6,250 u
b. 6,750 u
c. 8,000 u
d. 7,750 u
e. 7,250 u
75. A company manufactured two products X and Y and the data available at the end
of the period is the following:
Beginning inventory work in process for product Y 120,000mu
Total direct expenses: product X 800,000mu; product Y 1,200,000mu
Total indirect expenses: 400,000mu
Ending inventory work in process for product Y 50,000mu
The production cost for products X and Y is:
X Y
a. 1,160,000 1,410,000
b. 960,000 1,510,000
c. 900,000 1,570,000
d. 910,000 1,670,000
e. 1,060,000 1,550,000
77. The following are the maintenance costs incurred in a machine shop for six months
with corresponding machine hours:
Month Machine hours Maintenance costs (mu)
January 2,000 600,000
February 2,200 640,000
March 1,700 540,000
April 2,400 680,000
May 1,800 560,000
June 1,900 580,000
TOTAL 12,000 3,600,000
Calculate the maintenance costs for July when the machine hours will be 2,300.
a. 660,000 mu
b. 640,000 mu
c. 700,000 mu
d. 650,000 mu
e. 680,000 mu
78. A company's standard labor rate for its factory workers is set at MU 5 per hour.
The standard time allowed for producing one product unit is 20 minutes. During
the period 4,800 units were produced and the factory workers were paid MU 5.25
per hour. The actual hours worked were 1,560. The labor cost variance is:
a. 190 adverse;
b. 390 adverse;
c. 190 favorable;
d. 390 favorable;
e. 195 adverse.
80. A 200,000 m.u (monetary units) piece of equipment is 80% financed from
government grants. The equipment has an estimated service life of 5 years, a non-
material residual value of 200 m.u and is depreciated on the basis of units of
production method. Which are the financial statements' disclosures of the second
year of service, knowing that the annual number of units of production obtained
was 3,000 and the total number of expected units of production to be obtained is
30,000?
a. annual expenses will increase by 40,000 m.u and the annual revenues will increase by
32,000 m.u;
b. the annual expenses will increase by 20,000 m.u and the annual revenues will
Increase by 32,000 m.u;
c. the annual expenses will increase by 40,000 m.u and the annual revenues will increase
by 16,000 m.u;
d. the annual expenses will increase by 19,980 m.u and the annual revenues will increase
by 32,000 m.u;
e. annual expenses ,vin increase by 20,000 m.u and annual revenues will increase by
16,000 m.u.
81. A company’s standard labour rate for its factory workers is set at 5 mu per hour.
The standard time allowed for producing one unit is 20 minutes. During the period
4,800 units were produced and the factory workers were paid 5.25 mu per hour.
The actual hours worked were 1,560. What is the total labour cost variance?
a. 390 mu adverse;
b. 190 mu adverse;
c. 190 mu favorable;
d. 390 mu favorable;
e. 180 mu favorable.
82. PIF Ltd. operates a process costing system. Production details for one production
process for august is presented bellow:
Materials input (5,000 kg) 150,000
Direct labor 70,000
Production overhead 20,000
240,000
It is expected that the weight of output from the process should be 95% of material
input, the remaining 5% representing loss which can be sold for MU 10 per kg.
Actual production was 4,500 kg, the remaining 500 kg being sold for the expected
price. Calculate:
● the cost per kg of output
● the cost of the 4,500 kg produced
● the amount written off in the respect of any abnormal amount of loss.
(1) (2) (3)
a. 50; 240,000; 2,500;
b. 48; 237,500; 12,500;
c. 48; 225,000; 10,000;
d. 53; 240,000; (2,500);
e. 50; 225,000; 10,000.
83. A company has produced its budget for the next year with an estimate of MU
8,400,000 for the fixed production overheads and of 1,050,000 for production labor
hours. A pre-determined fixed overhead absorption rate was calculated on the basis
of these figures.
Actual results for the year showed fixed overheads of MU 8,680,000 and production
labor hours 1,120,000. The total over or under absorption of fixed overheads for
the period is:
a. 280,000 under absorption;
b. 280,000 over absorption;
c. 262,000 under absorption;
d. 320,000 over absorption;
e. 560,000 over absorption.
86. The relation for determining the manufacturing cost of goods sold is:
a. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st;
b. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st Prime
Cost + Manufacturing Overheads '- WIP on Jan 1st + WIP on Dec 31st - FG on Jan 1st
+ FG Dec 31st;
c. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads;
d. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads + Selling and Distribution
Overheads;
e. Prime Cost + Manufacturing Overheads + Administrative Overheads + Selling and
Distribution Overheads.
87. One of the following expense is not considered as a part of the manufacturing cost:
a. depreciation of an equipment;
b. the consumables used in the service center;
c. the financial discounts;
d. the salary of the cleaning woman in the production center;
e. the production supervisor salary.
MANAGEMENT
88. Where should be placed the project buffers, in a critical chain framework?
a. before every step;
b. at the end of the project;
c. after every step;
d. at the beginning of the project;
e. at the point where a feeding path merges with the critical path.
92. When using the benefits the client will have by purchasing a product for identifying
the price of that product, we deal with:
a. The market's perception of value;
b. The supplier's perception of value;
c. The employees' perception of value;
d. The shareholders' perception of value;
e. The manager's perception of value.
93. For critical path scheduling techniques to be most applicable, a project must have
certain characteristics. Which one of the following characteristics is not adequate:
a. The project must have well defined jobs or tasks whose completion mark the end of
the project;
b. The jobs or the tasks of the project must have the same duration and resources;
c. The jobs or tasks are independent; they may be started, stopped, and conducted
separately within a given sequence;
d. The jobs or tasks are ordered: they must follow each other in a given sequence;
e. The jobs or tasks are ordered in a given sequence, scheduled for the same duration.
94. The process of management involves the functions of planning, __________, leading,
and controlling.
a. Accounting;
b. Creating;
c. Innovating;
d. Organizing;
e. Motivating.
95. When a supervisor clarifies desired work targets and deadlines for her work team,
she is fulfilling the management function of __________.
a. Supervising;
b. Controlling;
c. Delegating;
d. Planning;
e. Motivating.
96. The first step in the control process is to __________.
a. measure actual performance;
b. compare results with objectives and standards;
c. take necessary action;
d. establish objectives and standards;
e. monitor the results.
100. A _________ is limited scope and addresses activities to implement strategic plans.
a. operational plan;
b. strategic plan;
c. financial plan;
d. short-range plan;
e. long-range plan.
102. The __________ is the predominant values system for the organization as a whole:
a. mission statements
b. objectives
c. core values
d. social responsibility
e. corporate culture
103. Typical characteristics of entrepreneurs include the following:
1. High energy level
2. Planning oriented
3. High need for achievement
4. Tolerance for ambiguity
5. Flexibility
The right combination is:
a. 1+2+4
b. 1+3+4
c. 1+3+5
d. 1+2+4
e. 1+2+3
109. A ________________ pursues innovation and new opportunities in the face of risk
a. focus strategy
b. prospector strategy
c. analyzer strategy
d. leadership strategy
e. reactor strategy
111. __________ is when individualized products are made quickly and with
production efficiencies similar to those achieved by mass production of uniform
products.
a. mass customization;
b. lean production;
c. mass manufacturing;
d. flexible production;
e. batch production.
113. Supervisors and team leaders spend most of their time working on _______ plans.
a. long-range;
b. strategic;
c. short-range;
d. standing;
e. none of the above answers is correct.
114. The most appropriate first question in the strategic planning process is ________.
a. "Why aren't we doing better?";
b. "Where do we want to be in the future?";
c. "How can we get where we want to be?";
d. "How well are we currently doing?";
e. "How well are our competitors doing?".
115. In the figure below, identify the duration of the critical path:
Buildbuilding
Build building Make building functional
10
90 days weeks 2 weeks
a. 17 weeks;
b. 15 weeks;
c. 16 weeks;
d. 13 weeks;
e. 14 weeks.
116. The __________ method of inventory control orders a fixed number of items every
time an inventory level falls to a predetermined point.
a. ordering cost;
b. economic order quantity (EOQ);
c. statistical control;
d. carrying cost;
e. none of the above answers is correct.
117. There are three mechanisms of wasting safety added to a project. Identify two of
them from the list below:
1. Time estimates are based on pessimistic experiences;
2. There is no rush to start at the last minute (the student syndrome);
3. The larger the number of management levels involved, the higher the total
estimation;
4. The dependencies between steps – they cause delays to accumulate and
advances to be wasted.
The right combination is:
a. 1+2;
b. 2+4;
c. 1+3;
d. 1+4;
e. 2+3.
SUCCES LA EXAMENUL DE LICENŢĂ!