The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

Magistro darbe yra analizuojami biudžetai, jų sudarymo metodika teoriniu aspektu, nustatomas biudžetų sudarymo poreikis uždarosiose akcinėse bendrovėse, remiantis įmonių finansine analize, aiškinamasi, ar visoms uždarosioms akcinėms bendrovėms tikslinga sudaryti biudžetus....

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane...

The paper explains the use of composite indicators as objective functions in econometric decision models. We consider an example of minimizing the harm from two kinds of pollution at the workplace, which can be reduced by two types of anti-pollution measures restricted to a given budget. At...