Study Of The Evaluation Of The Activity Of Entities Carrying Out Rehabilitation, Development And Maintenance Of Public Roads In The Republic Of Moldova

In order to appreciate the activity of the entities, which carry out rehabilitation, development and maintenance works of public roads in the Republic of Moldova, the paper offers an analysis of the patrimony according to the degree of liquidity, the financial autonomy that expresses the ability of the entity to face financial commitments and the estimation of the quality and entity management efficiency. The object of the study is the official financial statements of the entities in the field. According to the results of the study, the problematic aspect of a ranking for entities in the field of public roads is the selection of the necessary number of indicators that would most accurately characterize the characteristics of the field, which would allow determining the rank of an entity among competitors. In this respect, further development of the credit scoring methodology is needed to improve the quality of the risk assessment for the entities analysed. The results of this study can be used for the development of risk management of entities in the field of public roads, considering the need to perform both financial statements audit and internal audit, improve the efficiency of cash flow and asset management, assess the facts to prevent risky events and reduce possible losses. The definition of research is based on the use of specific research tools such as: observation, collection and processing of data and information, analysis, synthesis, comparison and deductive reasoning.