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environment were inspiration for the empirical study that is oriented on the importance of budgets to performance management. The … management tool supporting and improving Corporate Governance. Analyses concentrate also on differences between the attitudes of … recognition of factors that have an influence on budget consideration such as methods of budget preparation, manager participation …
Persistent link: https://www.econbiz.de/10011459415
In the presented paper we develop model of apportionment of cost generated by variability and mean value of flows from (to) shared services centre. It can be either cash pool or distribution centre, or even some kind of customer service centre. The apportionment formula for the cost of capacity...
Persistent link: https://www.econbiz.de/10011460073
The management of R&D activities has become popular among researchers. The need for changes in R&D organization and …&D management and to support the decision-making process. Using the life cycle perspective the company will gain a tool that will …
Persistent link: https://www.econbiz.de/10011460563
The article presents the procedure of concluding an advance pricing agreement between the taxpayer and the tax authority as a tool of tax strategy of large international groups. It was pointed out that the advance pricing agreement may be a key tool to protect affiliates operating in different...
Persistent link: https://www.econbiz.de/10012391265
The paper deals with payment discipline in the building industry in the Czech Republic. The aim of this paper is to identify, compare and evaluate the financial situation of building companies with different payment practices in the Czech Republic in the period 2010 – 2014. The paper uses...
Persistent link: https://www.econbiz.de/10011698224
expenditure management in Ukraine. At the same time, there still remains the issue of linking budget expenditures to specific … results achieved by specific budget programs which defines the necessity of applying modern approaches to carrying out M …&E. This study presents an analysis of the current state of M&E in Ukrainian public expenditure program management and offers …
Persistent link: https://www.econbiz.de/10011459976
The financial crisis placed budget and fiscal policy sustainability on the centre stage of researches. Recently, a … forecasting results. This present study falls in line with this new research direction, follows a simple intertemporal budget …
Persistent link: https://www.econbiz.de/10011700892
result in an increase in the Czech public budget revenues due to the boosted revenues from value-added tax collected on …
Persistent link: https://www.econbiz.de/10014281377
disadvantages for users and entities on some issues. Particularly, internal management information issue that managers use as a …
Persistent link: https://www.econbiz.de/10011526922
performance management systems. In the first part of the article the essence of corporate performance management was depicted very … briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was … treated as the requirements for performance management systems was proposed. …
Persistent link: https://www.econbiz.de/10011459252