Global corporations and companies with international portfolios increasingly concentrate their activities not only on the international expansion of their products or services and global diversifi cation of their capital portfolios, but also on an effective integration in the global value chain...

The submitted paper deals with the finacial management characteristics in agriculture enterprises, as well as financial positions, financial results and controlling as an instrument ensuring planning, monitoring and adopting recovery measurements within financial management. Since the major...

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...