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The influence of some factors of competitiveness on business risks
Dvorský, Ján; Kliestik, Tomas; Cepel, Martin; Strnad, … - In: Journal of business economics and management 21 (2020) 5, pp. 1451-1465
The impact of significant competition factors on the riskiness of business risk in the SMEs sector in the Czech Republic and Slovak Republic. The empirical research was constructed on the basis a questionnaire. The attitudes from 641 entrepreneurs from two countries were collected during the...
Persistent link: https://www.econbiz.de/10012271872
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What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
Bohušová, Hana; Svoboda, Patrik - In: Acta Universitatis Bohemiae Meridionales 16 (2013) 1, pp. 89-100
The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for...
Persistent link: https://www.econbiz.de/10011004677
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Role of management control in small and medium enterprises performance assurance
Criveanu, Maria; Iacob, Constanta - Volkswirtschaftliche Fakultät, … - 2011
the harmonious development of economy in general and especially to the Romanian economy can be achieved through management … control. Management control should intercede in the process of taking decisions and influence the optimal operation of small … and medium enterprises. It seeks to control the ability of management to create added value and influence stakeholders in …
Persistent link: https://www.econbiz.de/10009025279
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CONTROL PERFORMANCE THROUGH THE DESIGN AND IMPLEMENTTION OF A BUDGETARY SYSTEM IN SMES IN THE REGION SOUTH –WEST OLTENIA
Varzaru, Anca Antoaneta - In: Annals of University of Craiova - Economic Sciences Series 1 (2014) 42, pp. 178-188
coupling managers a more formal, sophisticated management tools (Chapellier, 1994) and modern accounting information systems …
Persistent link: https://www.econbiz.de/10010798226
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Voluntary disclosure of turnover for SME's
VAN DE WIELE, Patricia; VANDENBUSSCHE, Hylke - Faculteit Toegepaste Economische Wetenschappen, … - 1997
Persistent link: https://www.econbiz.de/10010840003
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Accounting Purpose in Auditing Environmental Aspects in SME
Emanuel, ARTENE Alin; Emanuela, DOMIL Aura; SABÄ‚U … - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 34-37
Lack of regulation and general frameworks for reporting environmental information, determines auditors to avoid areas where their expertise can be useful. Because an environmental audit requires different types of skills, the most rational way of organizing this type of audit seems teamwork,...
Persistent link: https://www.econbiz.de/10010815314
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General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises
Capusneanu, Sorinel; Topor, Dan; Rof, Letitia-Maria - In: International Journal of Academic Research in … 1 (2011) 1, pp. 43-50
economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision …
Persistent link: https://www.econbiz.de/10010706220
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New International Standards a Solution to Promote Green Innovation in SMEs
Domil, Aura Emanuela; Artene, Alin Emanuel - In: International Journal of Academic Research in … 2 (2012) Special 1, pp. 65-68
Standards have come a long way since 1951. In our days they are more than 20.000. This standards represent a solution for any type of organization but especially for SME’s due to their enormous number as a percentage of the European economy and employment. Small and medium sized enterprises...
Persistent link: https://www.econbiz.de/10010706243
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Revision of Accounting Directives
Žárová, Marcela - In: Český finanční a účetní časopis 2010 (2010) 1, pp. 7-19
Current revision of the Fourth and Seventh Company Law Directives is provided in the scope of simplification of accounting rules for SMEs and other companies. The review of the Accounting Directives has the overall objective to modernize and simplify the reporting requirements as well as to make...
Persistent link: https://www.econbiz.de/10011194688
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General implementation stages of the ABC method in the Small and Medium-Sized Enterprises
Căpuşneanu, Sorinel; I; Topor, Dan; Rof, Letiţia Maria - Volkswirtschaftliche Fakultät, … - 2011
economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision …
Persistent link: https://www.econbiz.de/10009647280