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Galina Chipriyanova, Mihail Chipriyanov
BUSINESS INTELLIGENCE COMPETENCE
AND ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS TOOLS
Abstract:
The study focuses on current aspects of implementing contemporary digital tools for solving planned tasks and achieving goals. The potential of integrated enterprise resource planning (ERP) systems is analysed, as well as the competence needed to work with them. Special attention is paid to the so-called Business Intelligence (BI) competence. The concluding part of the article assesses the potential of specific BI tools for solving various management tasks and successful realization of strategic goals
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Dariusz Nowak
THE CORE COMPETENCES OF POLISH INDUSTRIAL ENTERPRISES
Abstract:
Among many methods of strategic management, special attention should be put to the concept of core competences, which is an excellent and modern tool of competitiveness. Its essence comes to the belief that the differentiated framework of leading economic activities forces the use of different ways of achieving its objectives. Such is the way it is described by a set of unique, rare, and above all, personalized assets, which together form the specificity and nature of the organization.
Taking into account the importance of the concept of core competences in strategic activities of the company, the purpose of the article was to identify and assess the basic attributes of the organization and present them in a comprehensive range.
The theoretical part was developed on the basis of analysis of Polish and English-language bibliography, the empirical part was based on surveys conducted on a sample of 192 entities representing the industrial enterprises operating in Poland.
Analysis of the answers allowed concluding that the main core competences of Polish enterprises are: the quality of product and services, staff qualifications, flexibility, clearly defined goals, and ability to adapt to the environment.
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Diyana Ivanova
THE PROFESSIONAL COMPETENCE
OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES
Abstract:
Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to maintaining and developing the professional competence of internal auditors as a key prerequisite for the efficient performance of their audit engagements. The research of earlier and current audit practice and the acknowledgment of existing pitfalls provides a robust basis for improving this aspect of public sector internal control.
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Valentina Staneva
PROFESSIONAL COMPETENCE FOR USING ACOUNTING ESTIMATES IN CORPORATE FINANCIAL STATEMENTS
Abstract:
The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the indigenous scepticism of professional accountants is an obstacle to their accepting the new knowledge and points of view and subsequently applying them in practice. The aim of this paper is to investigate the possibilities of unifying the professional competence of accountants and auditors in terms of using accounting estimates in financial statements of non-financial enterprises in compliance with the accounting legislation in force.
In order to achieve this aim, the author has tried to outline the different meanings attributed to this term by accountants and auditors in related standards.
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Lyubcho Varamezov
A METHODOLOGY FOR DEVELOPING
AND MAKING A DECISION
TO OUTSOURCE
Abstract:
Nowadays organisations are realizing, more and more, the strategic character of the decision “to outsource or not” and its impact on their whole strategy for their future capacity to compete successfully. The decision “to outsource or not” is not an ordinary business decision by which decision-makers only compare the costs of an individual carrying out a particular process to the costs of contracting the process to an external company. Crafting such a decision is a long and complicated process. It must be done in a structured and rational way and include not only price, but also other factors, and it must not be influenced by outsourcing trends.
This article examines the complete process of developing and making a decision to outsource, which includes the following successive steps: forming a team which is going to make the decision to outsource, and which, if the decision is positive, will manage the whole outsourcing process; defining the objectives which are going to be pursued by using outsourcing; describing and classifying the business processes of the organisation; identifying the major competences of the organisation; defining the business processes which can be forwarded for outsourcing, as well as those which must remain within and under the control of the organisation; analysing the assessment of the factors influencing the decision “to outsource or not,”; and making the final decision.
