"Scientific research" Almanac

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  RAISING CORPORATE COMPETITIVENESS AS A COMPANY STRATEGY ELEMENT

  Raising corporate competitiveness is a fundamental problem of modern economy directly related to the optimization of company performance and its survival in a market environment. This is a permanent process which has to deal with a number of problems, and some of them have been explored in this work. This research focuses on the essence of ... Raising corporate competitiveness is a fundamental problem of modern economy directly related to the optimization of company performance and its survival in a market environment. This is a permanent process which has to deal with a number of problems, and some of them have been explored in this work. This research focuses on the essence of competitiveness as a corporate strategy element, and it identifies the differences between corporate competitiveness and corporate production competitiveness. Some major factors that determine corporate competitiveness have been considered, such as resources, finance, technical equipment available, pricing, etc. This work also focuses on practical solutions to problems related to corporate competitiveness. These solutions were prompted after conducting a survey among manufacturers of dairy products. The findings of the practical survey were also used to analyze the real condition of corporate competitiveness of companies in the branch, as well as to make some recommendations towards raising that competitiveness.

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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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  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.