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The model of financial budgeting and planning for micro and small enterprises
Title The model of financial budgeting and planning for micro and small enterprises Author info Viera Marková, Mariana Sedliačiková, Diana Hamáry Gurová Author Marková Viera 1952- (34%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Co-authors Sedliačiková Mariana (33%)
Hamáry Gurová Diana 1990- (33%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Source document Globalization and its socio-economic consequences : proceedings of 16th international scientific conference, Rajecké Teplice, 5th - 6th October 2016, Part III.. S. 1305-1312. - Žilina : University of Žilina, 2016 / Bartošová Viera ; Belás Jaroslav ; Globalization and its socio-economic consequences medzinárodná vedecká konferencia Keywords finančné plánovanie - financial planning rozpočtová skladba - rozpočtovanie - budgeting micro and small enterprises Language English Country Slovak Republic systematics 330 Annotation Micro and small enterprises create a crucial part of the economic potential of the European Union. The prosperity of every European country in the current globalized world depends on their vitality, flexibility and competitiveness. Budgeting is one of the most used tool for financial planning in micro and small enterprises. Standard methods of budgeting used in these enterprises have some gaps which make it non-transparent and not suitable for current turbulent age. The aim of this paper is to create a model of financial planning through the connection to the economic value added (EVA), as a modern method of performance measurement and budgeting. The proposed model was based on the analyses of primary and secondary sources in the environment of Microsoft Office Excel 2013. This model was implemented, verified and tested in the practice of selected micro and small enterprises. The model will support gathering and analysing of information for financial planning, setting financial goals Public work category AFD No. of Archival Copy 38684 Repercussion category MALÁ, Denisa - BENČIKOVÁ, Dana. Customer perception of a green product as a result of logistics activities of an enteprise. In Aktuálne problémy podnikovej sféry 2017 : international scientific conference Current problems of the corporate sector 2017, Handlová - Ráztočno, 17th - 18th May 2017 [online]. Bratislava : Vydavateľstvo EKONÓM, 2017. ISBN 978-80-225-4422-1, s. 722-731 [cit. 2018-03-13]. Dostupné na: https://fpm.euba.sk/www_write/files/veda-vyskum/Zborniky-APPS/2017.pdf
LIŽBETINOVÁ, Lenka - STARCHOŇ, Peter - LORINCOVÁ, Silvia - WEBEROVÁ, Dagmar - PRUSA, Petr. Application of cluster analysis in marketing communications in small and medium-sized enterprises : an empirical study in the Slovak Republic. In Sustainability. ISSN 2071-1050, 2019, vol. 11, no. 8, art. no. 2302, pp. 1-18.
LORINCOVÁ, Silvia - HITKA, Miloš - BAJZÍKOVÁ, Ľubica - WEBEROVÁ, Dagmar. Are the motivational preferences of employees working in small enterprises in Slovakia changing in time? In Entrepreneurship and sustainability issues. ISSN 2345-0282, 2019, vol. 6, no. 4, pp. 1618-1635.
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SOPKOVÁ, Eva. Tax licenses and business entities. In Economic theory and practice 2017 : proceedings of the Faculty of Economics of Matej Bel University in Banská Bystrica, 3th - 4th October 2017 [online]. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2018, pp. 571-578 [cit. 2019-11-18]. ISBN 978-80-557-1424-0. Dostupné na: http://www.etap.umb.sk/
HITKA, Miloš - LORINCOVÁ, Silvia - VETRÁKOVÁ, Milota - HAJDUCHOVÁ, Iveta - ANTALIK, Imrich. Factors related to gender and education affecting the employee motivation. In Entrepreneurship and sustainability issues. ISSN 2345-0282, 2020, vol. 7, no. 4, pp. 3226-3241.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
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