The issue of performance efficiency is one of the basic issues in private and also in public sector. When comparing the effectiveness of subjects across these sectors the differences in their characteristics must be taken into account. With regard to these differences should be chosen the...

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article identifies theoretical and practical problems of...

Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spent by associated enterprises on developing, producing or obtaining assets, services or rights (in general – benefits) are used for tax optimizing too. The main...

The paper deals with the influence of the global financial crisis on labor productivity in Czech companies belonging to analyses of the Ministry of Industry and Trade of the Czech Republic. It tries to illustrate businesses’ adaptation to new conditions. The article focuses on the confirmation...

The article is devoted to Frank Donaldson Brown who is author of very frequent used model of decomposition return on investment (assets) and return on equity. First part describes his successful career of manager in E. I. du Pont de Nemours and Company and General Motors Corporation. Second part...

The article presents the key milestones in the hedge funds development and addresses the current state of the hedge fund industry. It defines the term hedge fund is defined and discusses the key hedge fund investment strategies. In the section on problems associated with the measurement of hedge...

The increasing requirements for the management accounting in relation to environmental and social issues are reflected in the costing of products. The calculation of the products costs is for the evaluating of the products benefits. Traditional management accounting assessed the benefit on the...

The one of many indicators’ in measurement of the financial efficiency is finally value of firm. By process of financial planning have to be main target’s estimated qualitative and quantitative so, that the value of firm on the end of planning’s period will be higher than on the beginning...

Management accounting information system can be perceived in two relatively independent concepts, seen as product costing or responsibility accounting. Product costing purveys detailed information on actual product profitability (with classification according to customer segments or distribution...