Business Management

ISSN: 0861-6604-Print Edition
ISSN: 2534-8396-Electronic Edition

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  • Ventsislav Vechev
    ORGANIZATION OF ACCOUNTING ACTIVITIES IN BANKS
    JEL: M41.
    Keywords: accounting staff, banks, work organization, staff qualification.
    Abstract: The financial stability of an enterprise is determined by its performance in the reporting period. Its performance (profits) depends not only on the amount of capital available, but mainly on the investment strategy developed, which will involve it in specific business operations in such a way as to generate income to its owner. A human along with the skills, competencies and experience acquired, underlies the development of any strategy. The purpose of this article is to study the importance of accounting activities orga¬nization in banks and to highlight its significance for obtaining a quality information product.
  • Galina Chipriyanova
    APPLIED ASPECTS OF ACCOUNTING BUDGETING
    JEL: M 41.
    Keywords: accounting budgeting, accounting staff, operating budgets, financial budgets.
    Abstract: Unlike Bulgarian accounting theory and practice, global accounting theory and practice treat budgeting and analysis as a whole. The situation in our country in recent years has introduced a new concept of business budgeting. Managers already need to have a plan for the operation of an entity in following and future reporting periods and to link corporate planning and the process of performance assessment. Accounting staff have felt a strong need to set budget indicators and to compare actual performance to these budget indicators. In this way, the concept of "accounting budgeting" has been gradually introduced in our country. It refers to the process of determining the quantity and value of sales, production, costs, investments in non-current tangible and intangible assets, current assets and liabilities, cash receipts and payments and more. The end result, or the so-called product of the budgeting process, is presented on paper in the form of a document named "a budget" (a plan).

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  • Editor in chief: Prof. Mariyana Bozhinova, PhD
  • Co-editor in chief: Prof. Krasimir Shishmanov, Ph.D.