Počet záznamov: 1
The model of financial budgeting and planning for micro and small enterprises
SYS 0240350 LBL 01303^^^^^2200289^^^450 005 20240121192041.9 014 $a 000393253800161 $2 WOS CC. CPCI-SSH 100 $a 20170308d2016 m y slo 03 ba 101 0-
$a eng 102 $a SK 200 1-
$a The model of financial budgeting and planning for micro and small enterprises $f Viera Marková, Mariana Sedliačiková, Diana Hamáry Gurová 330 $a Micro and small enterprises create a crucial part of the economic potential of the European Union. The prosperity of every European country in the current globalized world depends on their vitality, flexibility and competitiveness. Budgeting is one of the most used tool for financial planning in micro and small enterprises. Standard methods of budgeting used in these enterprises have some gaps which make it non-transparent and not suitable for current turbulent age. The aim of this paper is to create a model of financial planning through the connection to the economic value added (EVA), as a modern method of performance measurement and budgeting. The proposed model was based on the analyses of primary and secondary sources in the environment of Microsoft Office Excel 2013. This model was implemented, verified and tested in the practice of selected micro and small enterprises. The model will support gathering and analysing of information for financial planning, setting financial goals 463 -1
$1 001 umb_un_cat*0238249 $1 010 $a 978-80-8154-191-9 $1 200 1 $a Globalization and its socio-economic consequences $e proceedings of 16th international scientific conference, Rajecké Teplice, 5th - 6th October 2016 $f rec. Viera Bartošová, Jaroslav Belás ... [et al.] $h Part III. $v S. 1305-1312 $1 205 $a 1. vyd. $1 210 $a Žilina $c University of Žilina $d 2016 $1 215 $a 2515 s. $1 702 1 $3 umb_un_auth*0210423 $a Bartošová $b Viera $4 675 $1 702 1 $3 umb_un_auth*0107213 $a Belás $b Jaroslav $4 675 $1 710 11 $3 umb_un_auth*0256782 $a Globalization and its socio-economic consequences $b medzinárodná vedecká konferencia $d 16. $e Rajecké Teplice $f 05.-06.10.2016 606 0-
$3 umb_un_auth*0000849 $a finančné plánovanie $X financial planning 606 0-
$3 umb_un_auth*0118202 $a rozpočtová skladba $X budgeting 606 0-
$3 umb_un_auth*0158299 $a micro and small enterprises 615 $n 33 $a Ekonomika 675 $a 330 700 -0
$3 umb_un_auth*0003491 $a Marková $b Viera $p UMBEF03 $4 070 $9 34 $f 1952- $T Katedra ekonomiky a manažmentu podniku 701 -1
$3 umb_un_auth*0200284 $a Sedliačiková $b Mariana $4 070 $9 33 701 -1
$3 umb_un_auth*0249190 $a Hamáry Gurová $b Diana $p UMBEF03 $4 070 $9 33 $q 2 $f 1990- $T Katedra ekonomiky a manažmentu podniku 801 $a SK $b BB301 $g AACR2 $9 unimarc sk T85 $x existuji fulltexy
Počet záznamov: 1