Browsing Статии by Subject "management accounting"
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Alternative Accounting Approach For Electricity Compensations To Industrial Enterprises
(Tsenov Publishing House, 2022)The growing prices of the main production resources have led to a common European policy in support of economic subjects. The established mechanisms also concern the electricity consumed by non-domestic end users. The ... -
Industry 4.0 And Kaizen Costing 4.0 - Opportunities For Development Of Cost Management Systems Towards Circular Economy
(Tsenov Publishing House, 2023)The importance of management accounting and cost management systems for industrial enterprises is constantly growing. In the conditions of the fourth industrial revolution, management systems of economic agents need to ... -
Management Accounting In Agricultural Enterprises – The Budgeting Function
(Tsenov Publishing House, 2021)The significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting ... -
The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting
(Tsenov Publishing House, 2022)Management accountants’ competences are evolving according to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from ... -
ИЗГОТВЯНЕ НА СИСТЕМА ОТ ПРОФИЛИ НА МУЛТИПЛИКАТОРИТЕ НА ФИНАНСОВИЯ РЕЗУЛТАТ В ХОТЕЛИЕРСТВОТО
(АИ "Ценов", 2015)Определянето на профила на мултипликаторите1 на финансовия резултат (IMP – Income multiplier profile) на дадено предприятие, дейност или звено в процеса на бюджетиране е популярен метод в областта на хотелиерството и ... -
КЛАСИФИКАЦИЯТА НА РАЗХОДИТЕ КАТО ИНСТРУМЕНТ ЗА УПРАВЛЕНИЕ НА ПРЕДПРИЯТИЯТА В БЪЛГАРСКАТА ДЕЙСТВИТЕЛНОСТ
(АИ "Ценов", 2016)Управлението на разходите е основен инструмент в икономическото управление на предприятията. Съвременната българска практика признава този факт, според резултатите от проведено емпирично изследване. Същевременно се ...