Business Management

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  AN ANALYSIS OF THE IMPACT OF INFLATION ON THE FINANCIAL AND ECONOMIC ACTIVITIES OF COMMERCIAL ORGANISATIONS

  The article discusses the methodology of adjusting the indicators of financial and accounting reporting used for assessing the activities of commercial organisations in the context of inflation. This is extremely important for increasing the validity of management decisions. The calculations have been performed on the basis of a particular example ... The article discusses the methodology of adjusting the indicators of financial and accounting reporting used for assessing the activities of commercial organisations in the context of inflation. This is extremely important for increasing the validity of management decisions. The calculations have been performed on the basis of a particular example of a functioning organisation.

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  THE CURRENT STATE AND DEVELOPMENT PROSPECTS OF MOBILE AND ELECTRONIC PAYMENTS IN BULGARIA

  Present – day mobile and electronic payment systems, like all innovative solutions, do their best to meet the requirements of the business by being in line with its technological capacity. Online payments have a number of benefits not only for the banks and institutions that implement them but also for the clients and sales companies that use them ... Present – day mobile and electronic payment systems, like all innovative solutions, do their best to meet the requirements of the business by being in line with its technological capacity. Online payments have a number of benefits not only for the banks and institutions that implement them but also for the clients and sales companies that use them to do their business. The purpose of the article is to outline the features of mobile and electronic payment systems that permit them to be one of the most promising and rapidly developing means of payment in Bulgaria. The study will also analyse their strengths and weaknesses and will clearly define the opportunities and threats of their application. This will be accomplished by taking into account the current political and social conditions in Bulgaria.

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  THE INTERPRETATION OF FINANCIAL STATEMENTS IN TERMS OF CONTEMPORARY FINANCIAL ANALYSIS

  The evolution of financial analysis is accompanied by an extensive use of indicators whose calculation is based on data provided both by entities in their financial statements and by financial markets. The analysis of data and indicators generated by the capital market is considered to be of primary importance when studying the financial position ... The evolution of financial analysis is accompanied by an extensive use of indicators whose calculation is based on data provided both by entities in their financial statements and by financial markets. The analysis of data and indicators generated by the capital market is considered to be of primary importance when studying the financial position of enterprises. This view is supported by a substantial number of analysts and, although not applicable to all enterprises, it raises a number of questions, two of them being whether the new analytical indicators are replacing the classic indicators of financial statement analysis and whether financial statements have retained their fundamental role as a primary source of data in studying the financial position of enterprises. The objective of this paper is to answer these questions by approaching the interpretation of financial statements within the context of some unorthodox views about the evolution of financial analysis.