MANAGEMENT SYSTEM AND PROFITABLENESS AT A COMPANY OF FĂLTICENI Cercetări Agronomice în Moldova Vol. XLII , No. 4 (140) / 2009 MANAGEMENT SYSTEM AND PROFITABLENESS AT THE “CONSERVPROD” LTD COMPANY OF FĂLTICENI - SUCEAVA S. BREZULEANU*, Carmen Olguţa BREZULEANU, C. IAŢCO University of Agricultural Sciences and Veterinary Medicine, Iaşi Received January 12, 2009 ABSTRACT – This study was carried out employees’ satisfaction at work that greatly by using the Diagnosis Analysis Method, depends both on the individual focussed on describing the structure and characteristics of each person and on those functionality of an economic system, its of the job profile. By means of an upstream accurate characterization at the integration action, the Company may informational-decisional level, highlighting increase the quality of raw materials and the positive and dysfunctional aspects for reduce its costs. The aim of the improving its performance, taking into “Conservprod” LTD Company was to account the influence of disturbing factors purchase agricultural land and to produce its within the working area. The “Conservprod” own raw materials. The Company wishes to LTD Company is engaged in winning a promote an upward vertical integration. strong position on the market, retrieving investments, improving working conditions, Key words: management system, gaining profit and purchasing performance methods, techniques and management equipment. The management methods used procedures, standard of product quality by the “Conservprod” LTD Company were objective-based management and product REZUMAT - Sistemul de management şi management. In order to obtain and rentabilitatea la SC „Conservprod” SRL maintain a high standard of the product Fălticeni. Pentru realizarea acestui studiu quality, as well as the customer faith in the s-a utilizat metoda analizei diagnostic, care professionalism of provided services, the derivă din metodele de stabilire a unui company had to work as efficiently as diagnostic medical şi urmăreşte descrierea possible, on multiple levels, in accordance structurii şi funcţionalităţii unui sistem with a pre-established action plan. Hygiene economic, caracterizarea cât mai exactă a and security measures may influence stării sale informaţional-decizionale, * E-mail: [email protected] 85 S. BREZULEANU ET AL. evidenţierea aspectelor pozitive şi a celor de techniques and management disfuncţionalitate, în vederea formulării procedures that, having proper globale a unor strategii şi a modalităţii de information sources, leads to the right intervenţie, pentru îmbunătăţirea performanţelor sale, luînd în considerare şi decisions and focuses on their influenţa factorilor perturbatori din mediul achievement with a view to reaching în care îşi desfăşoară activitatea. Această the proposed objectives. metodă se recomandă să preceadă efortul de This study analyses the analiză de sistem detaliată. SC “Conservprod” LTD Company, which „Conservprod” SRL şi-a propus ca has its headquarter in Fălticeni, obiective principale: recuperarea investiţiei, câştigarea unei părţi din piaţa locală, Suceava County. The Company was inovarea producţiei, imaginea firmei, founded on May 9, 2001. îmbunătăţirea condiţiilor de muncă, This Company was initially built obţinerea de profit, câştigurile acţionarilor şi for valorising the production of achiziţionarea de utilaje performante. apples, pears, sour cherries, quinces, Metodele de management utilizate la S.C. plums and other fruits from the „Conservprod” SRL sunt: managementul Fălticeni area and of forest fruits and prin obiective şi managementul pe produs. Pentru a obţine şi menţine atât calitatea vegetables, found in the mountainous produselor sau serviciilor oferite, cât şi area. The above-mentioned raw încrederea clientului în calitatea acestora, material is provided through societatea trebuie să acţioneze cât mai acquisition centres that can be found eficient, pe multiple planuri şi în numeroase in the neighbouring communes of direcţii, în conformitate cu un plan Fălticeni. prestabilit. Condiţiile de igienă şi securitate, în care se desfăşoară munca, pot influenţa satisfacţia în muncă. Satisfacţia în muncă MATERIALS AND METHODS depinde atât de caracteristicile individului, cât şi de cele ale postului. Printr-o acţiune For carrying out this study, we have de integrare în amonte, societatea poate used the Diagnosis Analysis Method, obţine o creştere a calităţii materiilor prime which derives from the methods of setting şi o reducere a costurilor acestora. S.C a medical diagnosis. It has in view the „Conservprod” S.R.L. are în plan să description of structure and the achizitioneze pământ şi să-şi producă o functionality of an economic system, the parte din materia primă necesară procesului accurate characterization of its de producţie. Societatea încearcă, pentru informational-decisional condition, început, să promoveze o strategie de pointing out the positive and integrare pe verticală. dysfunctional aspects, in order to set global strategies and intervention Cuvinte cheie: sistemul de management, modalities for improving its performance, metode, tehnici şi procedee de management, standarde de calitate taking into account the influence of disturbing factors from the area where they carry out their activity. This method INTRODUCTION is recommended to precede the effort of detailed system analysis. The management system unites The diagnosis analysis is in one concept the totality of methods, characterized by the fact that it is done in 86 MANAGEMENT SYSTEM AND PROFITABLENESS AT A COMPANY OF FĂLTICENI a relatively short period and does not look Traditionally, the objectives are for detailed solutions, but for solutions established from top to bottom, with a global character, as the starting from the strategic objectives recommendations of frame-solutions and of the entire organization and going to of an action programme that could include different component subunits until the further detailed analyses. From this point of view, the Diagnosis Analysis Method jobs found at the base of the resembles the general preliminary studies hierarchical structure. Thus, or the opportunity of modern coherence and convergence of the methodologies, used for accomplishing different objectives within the the system analysis. organization are ensured. In order to be operational in the planning and RESULTS AND DISCUSSION control process, the objectives must meet some conditions: to be explicitly In the management, the objective formulated, to be possible to group in term means a future result, which has sets of priority, to be a basis for the to be obtained. For the studied management actions and decisions, to Company, the aim of objectives was serve as standards for the evaluation the entire organization and the of the individual results and groups of different business units, functional labour. fields and departments. Taking into account the proposed The objectives show a clear objectives, the goal of “Conservprod” image of the general orientation of the LTD Company was to become an Company, according to the aim and important producer in the area. The mission of the Company. These must Company wishes to make high quality be materialized by specific actions; products, in order to be in accordance otherwise, they risk remaining only at with the EU standards and, the stage of wishes and good progressively, it will try to replace the intentions (Alecu et al., 2006). old equipments with high productivity The “Conservprod” LTD ones. Company has as main objectives: The financial analysis on the recapture of investment, gaining a part data of the last 2 years generally of the local market, production precedes the technical-economic innovation, improving the Company’s analysis of the company and has two image and labour conditions, gaining sides: profit, increasing the shareholders’ a) The analysis of the financial benefits and acquiring good flows, which are of three types: equipments. The means of accounting flows, fund flows and establishing the objectives within the subsidies flows; studied Company highly condition the b) The analysis of the indices, in efficiency of their use in the order to evaluate the profitableness of management process. the company and other economic- financial parameters (Table 1). 87 S. BREZULEANU ET AL. Table 1- The economic-financial analysis according to profit and loss account lei Indicators 2006 2007 Sales 485,000 550,000 Subsidies 127,256 - Other incomes 43,575 45,280 Total incomes 693,168 708,556 Variable expenses of production 520,901 532,315 Gross operating margin 172,266 176,241 Fix factory costs 78,112 79,425 Administration costs 30,492 30,985 Distribution costs 15,625 16,981 Total expenditure 124,230 127,392 Exploitation result 48,036 48,848 Financial result 1,514 1,858 Exceptional result 1,529 1,642 Profit before taxing 37,656 38,925 Profit tax 7,664 8,525 Net profit 29,992 30,395 Data presented in Table 1 efficiency of the basic activity. The showed that the Company has gained financial result contributes to the profit in the last two years. At present, profit increase by almost 27%. the profit before tax payment was like The managerial system can be this: defined as an assembly of sub- Modification of the profit: systems with organizational, 38,925-37,656 = 1,269, of which: informational, motivational and Contribution of gross margin: methodological character within the 176,241-172,266= 3,974 Company, by which all the relations Increase of the fix expenditure: and the management process are 127,392-124,230=-3,161