Business Management

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

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  • Radi Dimitrov
    CURRENT ISSUES IN ACCOUNTING FOR COSTS FINANCED BY THE EUROPEAN UNION FUNDS IN THE PUBLIC SECTOR
    JEL: M 41.
    Keywords: accounting, budget organizations, European projects, operational programmes, costs, EU funds absorption.
    Abstract: Projects, financed by the operational programmes under the European structural and investment funds, provide funding to individual sectors and activities under condition with the aim to enhance integration, increase the quality of operations and services, develop human resources, and in the long run to improve social, economic and political situation in the European Union Member States. The study clarifies the main problems in accounting for costs in relation to the implementation of these projects in budget organizations in the country. The focus is on regulations on the eligibility of operations and activities in regard to the absorption of the EU financial support.
  • Alexander Kochetkov
    TYPES OF HIERARCHICAL STRUCTURES AND MANAGEMENT EXPENDITURES FOR INNOVATIVE SYSTEMS IN ENTERPRISES
    JEL: Ì11, M21
    Keywords: innovation system, hierarchical structures, management costs, management structure, methods of reducing management costs
    Abstract: This article proposes a new approach to the classification of management structures and costs in the innovation system of an industrial plant. The need for the establishment of a new classification of the types of management structures has been argued based on an analysis of literature sources. With the differentiating of unexplored management structures, some of their most typical characteristics have been defined. A concept for management costs in industrial plants and possible methods for their reduction have been presented. Specific proposals have been indicated to reduce management costs which are presented in the following areas: improving the qualifications of employees; changing the specialisation of managers; changing the number of managers in the hierarchy; changing the optimal rate control; increasing the rate of exchange of information flows between performers and managers; rearranging the hierarchy; reducing workplace organisational costs.

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