"Scientific research" Almanac

More titles

• 

  FLEXIBLE EMPLOYMENT IN BULGARIAN BUSINESS ORGANIZATIONS

  The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the ... The specific parameters and dynamic changes in the environment in which industrial business organizations operate highlight the need for greater use of flexible forms of employment. This mainly provokes the increasing interest of both researchers in different scientific fields and managers and practitioners. This study presents the results of the 2012 empirical study of flexible employment. The object of the study are the business organizations listed in Section 10 under Classification of economic activities – 2008 „Manufacture of food products“, and the focus of the study is on the flexible forms of employment. The managerial assessments of the scope and extent of the use of flexible forms of employment, the challenges facing them as well as the problems accompanying them are systematized and analysed. The dynamics in the number and structure of the employees of business organizations resulting from applying the forms is tracked. Ideas for expanding and capitalizing on opportunities and applying various forms of flexible employment are presented. The expected benefits of implementing the proposals are highlighted.

• 

  NATURE, ORGANIZATION AND MODELLING OF ACCOUNTING POLICY IN NON-FINANCIAL ENTERPRISES

  Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the ... Accounting policy is a specific and dynamic economic model, which is the basis for the provision of management information in an enterprise. The current economic conditions require disclosure of reserves for optimizing the accounting policy in non-financial enterprises to achieve maximum efficiency of their economic activities. The aim of the study is to examine the theoretical and organizational aspects of accounting policy and to provide opportunities for its modelling in non-financial enterprises. The theoretical and practical studies lead to the conclusion that there are reserves for optimizing the accounting policy in non-financial enterprises in terms of content, organization and practice in order to improve its information capabilities.

• 

  STUDY OF BUSINESS PROCESS MANAGEMENT SYSTEMS APPLICATION IN ORGANIZATIONS’ ACTIVITIES

  Various processes occur in every business organization creating outputs, which are consequently offered to customers as an end product or service. Customers, outputs and processes are constantly linked elements, and also a part of the whole policy of effective business financial management. Their capability to ensure expected outputs depends on ... Various processes occur in every business organization creating outputs, which are consequently offered to customers as an end product or service. Customers, outputs and processes are constantly linked elements, and also a part of the whole policy of effective business financial management. Their capability to ensure expected outputs depends on how well the processes of the company are designed or managed. The goal of the authors of this study is to explore the nature, state and problems, related to business process management systems. The idea advocated is that BPM systems are an inseparable part of any organization’s corporate information system. The tasks of the study are related to characterization of the nature of the process-oriented approach in business, description of the life cycle of BPM systems and the standards of their management, as well as investigation of the practical usage of BPM systems in Bulgarian organizations. In order to achieve the goals the authors reviewed a large number of literature sources and conducted a survey in 20 Bulgarian companies of different size and scope of activities.