"Scientific research" Almanac

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  FINANCIAL STATEMENTS OF BANKS AND STATE-OWNED ENTERPRISES UNDER THE CONDITIONS OF GLOBALIZING ECONOMY

  The study covers the existing accounting practices in terms of reporting and communicating of information in the annual financial statements (AFS) of Bulgarian banks and state-owned businesses. The main thesis of the study is that there are possibilities for improvement of the structure and contents of the annual financial statements of such ... The study covers the existing accounting practices in terms of reporting and communicating of information in the annual financial statements (AFS) of Bulgarian banks and state-owned businesses. The main thesis of the study is that there are possibilities for improvement of the structure and contents of the annual financial statements of such banks and state-owned businesses in order to ensure the transparency of the financial information and hence to guarantee the accuracy of the resulting evaluations and forecasts as well as adequate managerial decisions. The approbation of these possibilities in the practice of banks and state-owned businesses would result in an information resource which would be useful for the market participants and the society as a whole and would ensure a better efficiency of the market.

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  PRACTICAL ASPECTS OF THE CONCEPT FOR VALUE-BASED MANAGEMENT OF BULGARIAN PUBLIC COMPANIES

  The evaluation of entrepreneur’s activities is directly related to the value of the company as a composite index comprising the interests of all stakeholders interested in its development. Value determination is a complex and continuous process, which is influenced by many factors in the course of time. Regardless of the difficulties related to ... The evaluation of entrepreneur’s activities is directly related to the value of the company as a composite index comprising the interests of all stakeholders interested in its development. Value determination is a complex and continuous process, which is influenced by many factors in the course of time. Regardless of the difficulties related to value determination, the management of the process of creation and preservation of value is a specific target, which more and more companies include in their strategies and practice. It is related to the value-based management concept. The paper substantiates the need for a research on the factors for efficient asset management, which increase the value of the companies. The empirical research was conducted with data for the public companies in Bulgaria included in the Dnevnik 20 index.

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  DEVELOPMENT OF A SYSTEM OF PROCEDURES FOR QUALITY ASSURANCE PLANNING PROCESS IN BUSINESS ORGANIZATIONS (ORGANIZATIONAL AND TECHNOLOGICAL ASPECTS)

  The main goal of every business organization is to provide quality products and services to its customers. This is why the companies must constantly generate competitive advantages and improve their business processes. The planning processes management systems have a significant potential in terms of their capability of solving complex corporate ... The main goal of every business organization is to provide quality products and services to its customers. This is why the companies must constantly generate competitive advantages and improve their business processes. The planning processes management systems have a significant potential in terms of their capability of solving complex corporate problems and their utilization improves the efficiency and competitiveness of the business organizations - a fact that calls for the implementation of a certification of this managerial function. The creation of a system of procedures and regulations governing the corporate planning activities aims to ensure the quality of corporate planning and business growth in the conditions of constantly improving European planning practice. The research is focused on the corporate planning practice analyzed in terms of constant improvement of business processes and corporate planning concepts.