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СЧЕТОВОДСТВОТО В СОЦИАЛНОТО ОСИГУРЯВАНЕ – СЕГМЕНТИРАНЕ И СТАНДАРТИЗАЦИЯ

Author(s): Nikolina Nikolova / Language(s): Bulgarian Publication Year: 0

This report covers the specific features of social security accounting that differentiate it from the accounting of other sectors and activities. The nature and manifestation of the items of accounting, their valuation and presentation in the financial statements are clarified. The specificity of the reporting entities is considered as a prerequisite for the segmentation of the social security accounting and its classification as a separate line. It also reasons the need to develop and apply specific standardization designed for social security accounting. This plan evaluates and recommends the improvement of the accountability of insurers. Particular attention is paid to IAS 19 Employee Benefits and IAS 26 Accounting and Accounting for Retirement Plans.

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СЧЕТОВОДСТВОТО НА ПРАГА НА ЧЕТВЪРТАТА ИНДУСТРИАЛНА РЕВОЛЮЦИЯ

Author(s): Krasimira Gospodinova / Language(s): Bulgarian Publication Year: 0

Technology is everywhere around us - in medicine, in communications, in transport, in engineering, in architecture, in accounting. There is question: "What will happen to accounting in the presence of machine learning and artificial intelligence?" They give us tremendous opportunities for speed and flexibility; an easy, accessible and remote workflow; freedom from routine and the prospect of discovering new frontiers in the accounting profession. The operational role of the accountant has eased since the advent of the first computers, but today the pace of technological change is so rapid that some accounting processes happen in seconds. Accounting is on the doorstep of the Fourth Industrial Revolution and there are difficult questions that will determine the future of this profession - where the role of the machine extends and where man begins.

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Събитията като фактор за преодоляване на сезонността в туризма

Author(s): Elenita Velikova / Language(s): Bulgarian Publication Year: 0

Seasonality is analyzed as the main element of the most mass tourism types. Events are defi ned as an essential part of the tourist development of destinations, a factor for attracting visitors, promoting investment, improving the image and revitalizing the local economy. The effect of this development can be twofold: on the one hand, by identifying and discussing the main concept of events, it will contribute to the enrichment of scientifi c knowledge in the fi eld with potential for future research work. On the other hand, it can be benefi cial to destination managers as it will offer a better understanding of the importance of conducting unique events for the formation of destination image, seasonal decline, and the development of a sustainable economy based on tourism.

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Съвременни особености при формирането на международни проектни екипи

Author(s): Vasil Mihov / Language(s): Bulgarian Publication Year: 0

The forming and management of international project teams is a challenge for the contemporary companies, operating on the international markets – they have often high complexity projects with strict budgets and schedules. These projects require the efforts and the combination of many professionals with different skills to achieve high efficiency. This report aims to present and justify the position, that the building of international project teams, should comply more strictly with certain principles, related to the dynamics of international business and intercultural characteristics of the experts. These specifics are based on the modern theoretical formulations in this field.

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Съвременни подходи при представяне на дисциплината финансово счетоводство

Author(s): Maria Markova / Language(s): Bulgarian Publication Year: 0

The aim of this report is to present some guidelines in relation to changes in the way of teaching Financial Accounting in the context of the requirements of the world-renowned organizations such as ACCA and ICAEW with respect to the digital necessities of the present society.

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Съвременни предизвикателства пред настаняването на борда на служители в бизнес организациите

Author(s): Kiril Dimitrov / Language(s): Bulgarian Publication Year: 0

This report describes the current managerial challenges in realizing the onboarding activities for new incumbents on existing jobs in the companies. These challenges are disclosed through the lens of decisionmaking theory and the levels of culture formation in the field of appraisal for the initiated onboarding activities by the firm.

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Съвременни тенденции в управлението на персонала

Author(s): Anatoliy Asenov / Language(s): Bulgarian Issue: 2/2019

Investment in human resources is an important factor in determining the competitiveness of each business unit. Without the right people, no organization would be able to function and further succeed in the market. People are an important element in the management of any business. The purpose of the article is to outline the importance of personnel management as a significant factor in sales success.

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Съвременно приложение на франчайзинга през погледа на класическите франчайз теории

Author(s): Iskra Panteleeva,Mariela Vakinova - Petrova / Language(s): Bulgarian Issue: 1/2015

Franchising is one of the fastest developing forms of business which offers opportunities for quick growth and granted earnings. This article presents the classical franchise theories that address the issues related to franchising and the establishment of a franchise system. The main reasons and the possible effects for the increased application of franchise businesses by entrepreneurs are explained in this study.

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Създаване на устойчиво работно място в мултикултурна организация

Author(s): Mariya Aleksandrova Ivanova / Language(s): Bulgarian Issue: 1/2019

This article reflects the results of a study that seeks to answer the question: how to create a sustainable workplace by managing differences and incorporating diversity from people. The three main aspects of the problem are discussed - institutional, ethical and managerial. Guidelines for building a sustainable workplace with shared tolerance for diversity are given, summarizing the essential circumstances that help build a unique corporate model for a sustainable workplace.

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Състояние и развитие на електронния бизнес в туризма

Author(s): Margarita Misheva / Language(s): Bulgarian Publication Year: 0

This article analyze basic characteristics, peculiarities and tendencies in the development of e-business. In the article are systematized stages and principles in the development of e-business. Based on the study of the dynamics of e-commerce in tourism, are presented specifi c recommendations for its management in tourism companies. It is argued that with the development of e-business and e-commerce, tourism companies could successfully develop a personalized e-business strategy, could select and manage customer relationship and analyze quickly business situations and forecast their development.

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СЪСТОЯНИЕ НА ФИСКАЛНАТА ПОЗИЦИЯ НА ОБЩИНИТЕ В БЪЛГАРИЯ

Author(s): Mariyana Pavlova / Language(s): Bulgarian Publication Year: 0

In the position of time fiscal decentralization provides exclusive gains to the citizens and society in Bulgaria, but also represents lots of new challenges for the local governments. The purpose of this report refers to analysis of municipalities fiscal position‘ changes and trends in Bulgaria and reveals the significance of self-government revenues for the reported results. This paper presents that low fiscal position of Local Government sub-sector refers straight to Central government distributed financial resources of each municipality. The survey is based on methodology of dynamic, structural and cluster analysis.

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Същност и катализатори на споделената икономика

Author(s): Vania Hadjieva / Language(s): Bulgarian Issue: 1/2020

The sharing economy is a relationship between stakeholders that aims to meet their needs with minimal transaction costs and optimal benefits. Sharing as a separate human activity is as old as the world, but today we are all involved in a global asset sharing in the virtual environment Internet, which with each passing day strengthens its position as a leading economic model for profit - profit. Millions of people take advantage of thousands of platforms to share a variety of assets such as real estate, cars, soft skills, leisure, experiences and anything that some around the world would be interested in using, both for a fee and for free. A new phenomenon that has both its positives and shortcomings, which are yet to be manifested and corrected in the process of establishing new business models in a digital global economy.

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СЪЩНОСТ И ОСОБЕНОСТИ НА КРЕАТИВНОТО СЧЕТОВОДСТВО – ЛИТЕРАТУРЕН ОБЗОР

Author(s): Iavor Bachev / Language(s): Bulgarian Publication Year: 0

The paper clarifies the essence and features of creative accounting. Subject matter of consideration and systematization are the views of leading specialists in this field. The article also outlines the factors that are considered to be the main reasons for applying creative accounting.

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ТАКСА „БИТОВИ ОТПАДЪЦИ“ – НАКАЗВА ЛИ СЕ БИЗНЕСА В БЪЛГАРИЯ?

Author(s): Bozhidar CHAPAROV,Tsvetomir Manolov / Language(s): Bulgarian Publication Year: 0

The present study is an attempt to examine whether the "polluter pays principle“ is observed in the calculation of the local fee for disposal of household waste in the municipalities in Varna Province. Both the national legislation and the regulations of the individual municipalities were examined. It was found that in the majority of cases there is no direct relationship between the amount of the charged fee and the amount of generated waste. This leads to a lack of stimulus to reduce the amount of waste generated.

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Темата за следдипломното обучение в творчеството на проф. Коста Пергелов

Author(s): Slavena Stoyanova / Language(s): Bulgarian Publication Year: 0

2021 marks the 100th anniversary of the birth of Prof. Kosta Pergelov – a notable scientist and lecturer who has dedicated over 60 years of his life to the history and theoretical foundations of accounting. Defending the importance of the profession, passed through all the "steps" of scientific and teaching activities, Prof. Kosta Pergelov argues that the theory of accounting should be considered as a higher form of specific knowledge, subject to the laws of social development. His research, in addition to accounting theory and opportunities for improving the methodology of accounting, includes issues related to the importance of practice as a conscious creative subject activity, as well as those related to the problems and opportunities for improving postgraduate education. This publication presents an overview of articles by Prof. Kosta Pergelov, dedicated to postgraduate education. The aim is to highlight the contribution of scientists to the role of postgraduate education in updating, expanding and deepening the acquired knowledge in accordance with the achievements of theory and practice.

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Теоретико-методологічні основи бюджетування витрат на персонал

Author(s): Oleksandr Gutsal / Language(s): Ukrainian Issue: 25/2014

The purpose of the research consists in learning the existing approaches to the definition of «budget», «budgeting» and formation of their own approach to definition of the essence of «budgeting personnel costs». The article has considered the nature of such economic concepts and categories as «budget», «budgeting», «budgeting personnel costs». It has shown differences in the views of scientists on the category of budgeting and proposed its own complex definition of budgeting personnel costs.Consequently, it was defined that budgeting should be applied to all sides of the company’s work. Especially, in the area of HR management, budgeting is used to achieve the aims of personnel management policy.

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Теоретична и приложна същност на АВС метода

Author(s): Ani Stoykova / Language(s): Bulgarian Publication Year: 0

Activity Based Costing is an up-to-date method for determining the cost of the finished products. The ABC method shows the linkages between the calculation objects on the one hand and the necessary resources for their production and the activities related to the conversion of the resources in finished product on the other hand. According to this method, total cost are allocated only to these products that have led to their emergence. Though ABC method is a relatively new method in cost accounting, it is used in companies active in various sectors of the economy. The aim of this study is to present the ABC method and to show advantages of ABC implication in the organizations. We present evidence that ABC system can empower and improve process analysis, strategy support, monitoring wastage and quality along with productivity management in organizations.

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Теоретична сутність поняття «управлінське рішення» та класифікація управлінських рішень

Author(s): Viktoriya Cherednik / Language(s): Ukrainian Issue: 31/2016

The subject of research is to study the nature and definition of concepts «decision», «management decision» as one of the central concepts of vital activity of a man, society and state. The purpose of research is to examine existing approaches to the interpretation of concepts «decision», «management decision» and the management decisions classification. Research tasks are to investigate the nature and definition of concepts «decision», «management decision», to show different scientists’ views on the concept «management decision». Methodology of work. The study was based on research of modern domestic scientists’ views for definition of the theoretical nature of concepts «decision», «management decision». The results of work. In the article, the nature of the concept «decision» and the domestic scientists’ views on the interpretation of the concept «management decision» are cleared up; the management decisions classification is propounded. Practical implications. Presented the theoretical principles and the conclusions to the concept «management decision» can be used for improving skills of development and management decisions-making. Conclusions. The effectiveness of management activity depends largely on the ability of the chief to solve non-standard tasks and problems. The management decision is taken by the chief for purposeful influence on a managed system that provides obtaining relevant results to achieve a specific purpose. The ability and skill to properly making decisions are the competence of the head of a management level. Thus, the success in the best management decisions-making brings a combination of experience, knowledge of qualified experts and art manager to understand, assess the situation and take the only right decision.

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ТЕОРЕТИЧНА СУТНІСТЬ РИЗИКІВ, НЕБЕЗПЕК ТА ЗАГРОЗ У КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Author(s): Andriy Dankevich,Anna Tkachuk / Language(s): Ukrainian Issue: 38/2018

Subject, purpose of work. In the article it was conducted a theoretical generalization of the essence of concepts such as: risk, danger and threat of economic activity, as well as it was revealed their nature and interconnection was established. It is proved the possibility of ensuring the economic security of the enterprise on the basis of realization of the essence of risks, dangers and threats of enterprise economic activity. Method or methodology of work. In the course of the research there were used the following general scientific and specific methods and techniques of cognition such as induction and deduction, analysis and synthesis, and scientific abstraction. The result of work. It has been established that the competitive environment hides some uncertainty, which requires the enterprise to make economic decisions. Each economic decision, in its turn, is likely to endanger the risks which can lead to dangerous situations in the absence of influence on them. The risk may be justified, which ultimately gives the company new opportunities for development, and may be unjustifiable, which will contain a number of hazards that can threaten the enterprise. Thus, the provision of economic security is seen to mitigate the negative effects of factors that directly or indirectly influence the adoption of risky decisions in order to prevent the threats of the enterprise. Therefore, the threat is a form of danger that arises as a result of a risky economic decision. The field of results application. The obtained results can be applied at formation, maintenance and increase of economic safety of the enterprise. Conclusions. The combination of approaches to understanding the essence of risks, threats and dangers underline once again the lack of consensus on the nature of these concepts. However, despite this fact, the following can be noted: the presence of risks, threats and dangers compels the enterprise to develop, learn, refine and sharpen its protective mechanisms in order to minimize the influence of these factors on economic activity.

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Теоретични основи на изследването на стейкхолдър мениджмънта в българските кредитни кооперации

Author(s): Ivan Boevsky,Krasimir Kostenarov / Language(s): Bulgarian Issue: 1/2019

Cooperatives as organizations seek their identity after the democratic changes in Bulgaria. Credit cooperatives appear to be underdeveloped compared to similar organizations in other countries. This study examines the theoretical concepts of cooperatives as well as the development of a legal definition of cooperatives. The intersection and the difference between the theoretical understanding of cooperatives and the normative definition of them are derived. The basic principles and values of the cooperative are presented, both historically and in the present moment. Various forms of organizational structure of credit cooperatives have been considered and on this basis the stakeholders in the credit cooperative have been identified.

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