Business Management

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

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  • Ventsislav Vechev
    POSSIBILITIES FOR IMPROVING THE ACCOUNTING OF CERTAIN FINANCIAL INCENTIVE SCHEMES FOR BANK STAFF
    JEL: M 41
    Keywords: accounting, equity instruments, shares, current expenses, contingent assets, provisions, financial incentives, commercial banks.
    Abstract: Regardless of the increasing role of technology, the main factor of each system are people with their qualities and experience. The fact that nowadays the majority of activities related to collecting, summarising and systematizing of information are carried out by information technologies does not diminish the role of individuals in terms of analysing the results, decision-making and developing an overall company strategy. To stimulate the creativity of their key employees, companies use different methods of financial incentives. The aim of conducting such policy, on one hand, is to increase employees’ motivation to work and at the same time to encourage their long-term involvement in and commitment to the future of the company. The object of study in this article is the accounting interpretation of some basic approaches (forms) to financial incentives of bank staff.
  • Veselin Dekov
    PRACTICAL AND APPLIED ASPECTS OF OFF-BALANCE SHEET REPORTING OF SPENDING COMMITMENTS IN BUDGET ORGANIZATIONS
    JEL: H61, M41, M49
    Keywords: budget, commitments, reporting, budget funds, expenses
    Abstract: This article attempts to present the accounting aspect of spending commitments either signed for or immediately fulfilled by budget organizations. These are analysed in the context of changes in the normative base at the beginning of 2014. The author places emphasis on the practical and applied aspects of reporting mechanisms implemented by budget organizations, while at the same time presenting several general cases in the practice

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  • Editor in chief: Prof. Borislav Borissov, DSc
  • Co-editor in chief: Prof. Krasimir Shishmanov, Ph.D.