Matematický model plánové rozvahy podniku
Mathematical Model of Planned Balance of Firm
Author(s): Petr Hanzal, Jiří AlinaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: planned balance sheet; information system (IS); managerial accounting; controlling; external regional economic relations in a view of entrepreneurial subjects;
Summary/Abstract: The aim of this paper is to prove the functionality of the model of planned balance of a firm within the real implementation of information systems (IS) of entrepreneurial units in the Czech and Slovak republics, as a part of the study of the external regional economic relations at the level of entrepreneurial subjects. The result of the model of planned balance presumes the existence of the following plans - budget, production plan, capital spending plan, merchandise plan, amortisation schedule etc. The definition of mathematical equations among these plans and their recalculation brings the possibility of formation of the accurate estimation of planned balance in short and long term overview.
Journal: Auspicia
- Issue Year: 2010
- Issue No: 1
- Page Range: 74-79
- Page Count: 6
- Language: Czech