their management process. The main objective of this paper is to determine the importance of internal financial statements … prepared according to the specific requirements of managers in decision making and budgetary user management.Another goal of … management, rational spending of public resources,providing quality public services and satisfaction of public needs. As the …

Consumers' budgets are influenced by the temporal frame used for the budget period. Budgets planned for the next month …

confirm the superior's prior belief. We refer to this as sunflower management and examine its effects on capital budgeting …

model of company budget, which is balanced with long-term development goals. Value of the model is determined not only as …

бюджетные показатели.English Abstract: The contributors introduce the concept of budget reliability and budget strain as … criteria for assessment of the enterprise budget quality. They also propose technique to predict the budget strain value for … conclusion about budget reliability. Then stakeholders can select the best budget when they examine the budget figures …

legislature and the general public (Budget Transparency). Using data from 49 countries covered in both the OECD/World Bank (2007 …

. Considering divisional budget is relatively volatile and difficult for direct forecasting, and divisional operation efficiency is … to forecast and evaluate relatively volatile divisional budget. Furthermore, this paper also reveals that these models … can be used to predict the empirical extreme situations of divisional budget for subsequent period, and these extreme …

strategic management accounting are more successful in comparison with those that still do not have a long-term business … strategy and strategic management accounting. Hotels that have a business strategy and strategic management accounting are … were distributed to the management of selected Slovene hotels. The Slovene budgeting practices were assessed in Slovene …