"Scientific research" Almanac

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  MODERN FORMS OF JOINT VENTURES

  The aim of the study is to define the basic theoretical and empirical aspects of the modern forms of joint ventures in Bulgaria. The authors have set several tasks: to study the status of the current legislation regarding these forms; to identify the main obstacles to their wider occurrence; and to offer ideas for their further development and ... The aim of the study is to define the basic theoretical and empirical aspects of the modern forms of joint ventures in Bulgaria. The authors have set several tasks: to study the status of the current legislation regarding these forms; to identify the main obstacles to their wider occurrence; and to offer ideas for their further development and effective implementation. The research thesis that is defended is that Bulgarian entrepreneurs are competitive with global companies and can establish their brands and know-how, and the advent of global franchise chains, the building of modern clusters and joint ventures in Bulgaria would help to promote the advantages of these business models. Based on the study the following key results are achieved: the conceptual formulations of the modern forms of joint ventures are theoretically summarized, the major modern forms for joint ventures in Bulgaria and the regulatory framework for their operation are highlighted and recommendations are made regarding the opportunities for wider application of the modern forms of joint ventures.

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  ACCOUNTING INFORMATION – A FACTOR FOR EFFICIENT MANAGEMENT OF AN ENTERPRISE (a fragmentary study)

  The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in ... The complex of tasks that a governing body solves daily brings out the need to study accounting as an information system that provides accurate, timely, reliable, useful and quality information for the management of an enterprise. In order to achieve the main objective the following tasks are performed: the role of accounting information in managing an enterprise is studied; accounting is analyzed under the conditions of the general instability of the global economic system as a tool for enhancing the information provision of optimal pricing; the principles of the environmentally oriented analytical accounting system of an enterprise is explored. The main research thesis of the study is that the successful development of any enterprise is dependent on the decisions of the governing body, therefore they must be based on reasonable, substantial, reliable and comparable accounting data on the state and changes in property. The research gives us reason to formulate the following conclusions: competitive enterprise management is modelled on the basis of timely, reliable and quality information provided to the fullest extent by accounting; the business conducted by enterprises in an economic crisis and strong intercompany indebtedness imposes the need for a new look at accounting the receivables from clients of the enterprise.

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  INTERNATIONALIZATION OF THE WINE INDUSTRY COMPANIES IN BULGARIA

  Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study ... Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study is to highlight the internationalization prospects for wine companies in our country. The research tasks are to study the practice of internationalization, its form of manifestation in companies of the wine industry in Bulgaria and evaluate the factors affecting the companies in the industry in the process of internationalization. The main research thesis is that internationalization in the wine industry can be seen as a historically formed process that is still evolving and that shows stability over time. It is imposed through various forms of manifestation, the knowledge of which leads to increased competitiveness and success based on gained experience and knowledge. The study reveals the importance of internationalization in the wine industry for the development of the Bulgarian economy. The theoretical formulations clarifying this process are studied and the results of an empirical study carried out in the wine industry are presented.