"Scientific research" Almanac

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  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.

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  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.

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  OPPORTUNITIES FOR APPLICATION OF ANALYTICAL INFORMATION SYSTEMS IN BULGARIAN ENTERPRISES

  Analytical information systems and technologies are modern and innovative software solutions, which could support managers of business organizations in making managerial decisions. The present study aims to prove their significance in improving the competitiveness of enterprises. It also aims to explore the technological preparedness of Bulgarian ... Analytical information systems and technologies are modern and innovative software solutions, which could support managers of business organizations in making managerial decisions. The present study aims to prove their significance in improving the competitiveness of enterprises. It also aims to explore the technological preparedness of Bulgarian enterprises to implement new software analytical solutions. It emphasizes on the two most popular analytical technologies: On-line Analytical Processing (OLAP) and Data Mining. The main tasks of the study could be summarized in: establishing the problems of Business Information Systems exploitation in Bulgarian enterprises, revealing the usage level of analytical software by them, determining the company profile of enterprises which have successfully implemented analytical solutions, establishing the current state of information infrastructure and possible perspectives for implementation of innovative analytical technologies. The conclusion is that Bulgarian enterprises have the necessary information infrastructure for implementation of analytical software, but the level of its application and the effectiveness of its exploitation are not high enough.