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1

INNOVATIVE CONCEPTS OF BUDGETING IN THE ENTERPRISES (Innowacyjne koncepcje budzetowania w przedsiebiorstwach)

100%
Bak A.
Contemporary Economics
|
2009
|
issue 1(9)
65-73
EN
The article presents the current concepts of budgeting with the special focus on innovative budgets. It includes the evolution of the budgeting concept starting from the traditional one which was applied in the second half of the 20th Century and assumed the budget as the main tool for the achievement of company's goals. The next presented method is Better Budgeting. It arouse at the nineties as the response for the critics of the traditional method which was accused for the fixed assumptions which were no longer matching with the fast changing competitive environment. This method assumed the high level of budget preparation as he opposite to the detailed level as well as shorter planning period. The Beyond Budgeting was the most radical method and eliminated budget as the tool supporting the management; the concept has been used from the nineties until today, by more than seventy multinational companies from beyond budgeting round table. However, Beyond Budgeting was also criticized for not being applied in the industrial sector and too theoretical approach. Therefore, Ronald Gleicha from European Business School, established a working group, which includes the scientists and managers, in order to create by mid of 2009, the new and optimal method, which is called Modern Budgeting.
2

PUBLIC FINANCE MANAGEMENT REFORM IN THE SLOVAK REPUBLIC VERSUS THE BELGIAN PUBLIC FINANCE MANAGEMENT SYSTEM

80%
Nonneman W., Ochotnický P.
Ekonomický časopis (Journal of Economics)
|
2006
|
vol. 54
|
issue 2
183-198
EN
The paper surveys the current situation of implementation of Public Finance Management System - reform in Slovakia, with the existing Belgian System. Based on the comparison of the main elements in the institutional arrangement and budgetary process the paper defines some interesting insights for further improvements in the budgetary process, fiscal policy and debt management in both countries. The main conclusion of the paper is that the both countries could learn a few lessons from each other when comparing the existing Belgian with the Slovak reformed public management system. The paper indicates some of the key different elements in the both public finance management systems.
3

Vyrishennya problem rozmezhuvannya dokhodiv i vydatkiv mizh derzhavnymy i mistsevymy byudzhetamy u konteksti realizatsiyi polityky derzhavy u prykordonnykh oblastyakh

80%
Frolov S. M.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 1 (55)
141-149
EN
The paper is devoted to research of specific relationships between central and local budgets. Considering the frontier status of local budgets it is proposed methodological approach to the allocation of local budgets by line sources of revenues and expenditure items. It is thoroughly analyzed the structure of revenues and expenditures of local budgets, as well as the source and specificity of their formation. Considering existing inequalities it is proposed to optimize the mechanisms of state and local budgets formation, mainly focusing on increasing of their transparency.
4

Metodologiczne i aplikacyjne problemy wyceny opcji realnych za pomoca algorytmow wyceny opcji finansowych

80%
Mielcarz P.
Contemporary Economics
|
2007
|
issue 1(1)
87-107
EN
The article deals with the problem of application the financial options valuation theory into the real options valuation. It consists of three parts. The first one presents the methodology background of the financial option valuation models. This part gives the general outlook on the problems which occurs in the process of adopting the methodology to solve the capital budgeting problems. The main problem concerns the lack of market valuated instrument which could be used to compose the replicating portfolio for payouts from real options. In the second part, there are presented attempts to solve the problem of the replicating portfolio of the real options which appeared in the financial literature. There is presented the Market Asset Declaimer as a one of the most appealing solution from the practical perspective. The last part of the article discusses the application issues of different analytical tools. The conclusions indicate that binominal trees methodology is more suitable to implement the real options methodology in decision processes than other tools.
5

The Management Accounting Practices In Albania In The Context Of Globalization

80%
Naco M., Cela H., Dollani P.
Contemporary Economics
|
2010
|
issue 3(15)
149-161
EN
The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field). In our analysis we have used as a benchmark the IFAC statement on Management Accounting Concepts and its description of the evolution of management accounting. To achieve our objectives we prepared and provided to a large group of professional accountants (that mainly are dealing with bookkeeping and financial statement preparations) a structured questionnaire, containing several questions on the status of the practices applied in Albania on management accounting. This survey was carried out during the first half of 2009. Findings of this paper are based on the answers given by 300 respondents. These answers point out that management accounting practices in Albania tend not to be complex and sophisticated. Budgeting, product profitability and financial performance measurement remain the central pillars, while other, most contemporary, management accounting techniques are sporadically used. There is also little evidence of management accounting concerned directly with 'value creation'.
6
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Zastosowanie testów konfiguracji dla kart kontrolnych w budżetowaniu

80%
Kuźmiński Ł., Kes Z.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
123-136
EN
The aim of this article is to present the implementation of run tests for control charts in budgeting. It shows how to use tests in control of budgets execution. These tests inform a controller about the presence of special signals or the lack of it. The use of tolerance limits not always enables to discover the appearing variances. Run tests can account for a more sensitive tool and in certain circumstances will indicate the risk of exceeding these limits.
7
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Informatyczny system controllingu operacyjnego w procesie budzetowania kosztow w przedsiebiorstwie

80%
Chojnacka-Komorowska A.
Informatyka Ekonomiczna
|
2011
|
issue 19
32-42
EN
The article presents the opportunities of using IT systems for the sake of cost and income budgeting in a company. The article lists the necessary organizational changes to be introduced in order to ensure efficiency and effectiveness of the budgeting process. The article also points out the risks connected with the implementation of the IT system supporting controlling and presents the most frequent irregularities occurring in the budgeting process.
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