The topic of European Union budget is very important for each member state, especially nowadays because of recessive economic crisis and on-going crisis of euro zone. This article analyses not only development of net position for selected countries of EU, but also compares the net position...

The aim of the Beyond Budgeting concept is to recognize mutual interconnections and relations of budgeting process as a whole, to design the management model of a company operating in turbulent market environment and to specify the principles, rules and tools of the model. The Beyond Budgeting...

This paper describes the role of the budgetary statements in the financial management (the capital budget, the cash budget, the forecast balance sheet, the budgeted income statement etc.). Based on the budgetary statements, the firm is able to judge its future level of receivables, inventory,...

The multiannual financial framework declares the political priorities of the European Union in terms of their financial dimension. Negotiations over the future shape of a seven-year framework that was presented by the European Commission last year are currently held. This article deals with the...

Fundraising of non-profit organization has many options. The most common ways of funding are from private donors and received grants or subsidies from the municipalities or the European Union. As a non-profit organization does not have profit, it has more total fund resources. Its business is...

Study concentrates on the main challenges of EU budget reform. On the basis of analysis of teoretical literature and positions of member states and EU institutions, it comes to the conclusion that compromise on the reform of EU budget would be very difficult in the near future. Reform of EU...

This article deals with the relevant questions of reserve fund in organizational units of state in the Czech Republic. The importance of the reserve fund was mainly reduced by the amendment to the act about budget rules of the Czech Republic established from 1st March, 2008. The article is...

The aim of this paper is to present a spectrum of approaches to managerial income statement assembling. In the preface, we explain the managerial income statement concept. We define it as a report processed for the needs of inter-business management, which intermediates various views on business...

The paper deals with budgeting of building firms. Firstly, factors determining character and structure of building budget are described. Secondly, basic types of building budgets are distinguished and their drawbacks are identified. Finally, the attention is devoted to invoicing of building...

V príspevku sa autor venuje Holandsku v rámci procesu európskej integrácie. Integrácia a najmä odbúravanie obchodných bariér predstavovali pre krajinu s relatívne malým vnútorným trhom príležitosť na zabezpečenie hospodárskeho rozvoja. Holandsko ju využilo a v súčasnosti...