Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are concerned with the existing internal organizational and...

Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are concerned with the existing internal organizational and...

The paper is oriented to the area of management and decision making of company owners and managers. The absolute synthetic performance criterion Economic Value Added represents the criterion of the residual income and managerially measured profit. Concrete questions must be solved with the...

Costs for management follow the purpose of the expenditure of economic resources on the output, the centre, the activity and the adequacy of their expenditure to this purpose. The economy management of costs is a component of the operative management in conditions of existing capacities which...

The conception Balanced Scorecard considers value criterions for the measurement and management of the performance of the entrepreneurial firm as necessary criterions with respect to their objectivity (they are verified by the market) and the complexity (they present the total criterions of the...

Fair (jasny) and true (rzetelny) view in Czech and Polish accounting represents the qualitative characteristics and also the requirement of the accounting law on financial statements. Accounting presentation shows fair (jasny) view if the content of financial statements items conforms to the...

Nowadays decision making on various levels of business activities becomes more difficult one because a manager on the top or lower management level must include to its considerations the great quantum of various aspects regarding an economic reality about which is decided. It is necessary to...

Investment projects of the environmental character can call out costs, cost savings and benefits, which are the result of the effect of the wide spectrum of factors. If these factors and their economic results are not the component of the evaluation, some environmental projects can be as...

First-rate managers and their managerial decisions have the great influence on the growing performance of the firm and the fruitfulness in its business today. It is necessary to do managerial decisions systematically and to formulate them accurately for strategic, tactical and operational...