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The model of financial budgeting and planning for micro and small enterprises

  1. TitleThe model of financial budgeting and planning for micro and small enterprises
    Author infoViera 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  
    LanguageEnglish
    CountrySlovak Republic
    systematics 330
    AnnotationMicro 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 Copy38684
    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.
    ČABINOVÁ, Veronika - ONUFEROVÁ, Erika - KISEĽÁKOVÁ, Dana - ŠOFRANKOVÁ, Beáta. Enterprise performance analysis of the Slovak health spa sector by applying selected modern financial methods. In 14th annual international Baťa conference for Ph.D. students and young researchers, Zlín, 25th April 2018. Zlín : Tomáš Baťa university in Zlín, 2018. ISBN 978-80-7454-730-0, pp. 17-29.
    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
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
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Number of the records: 1  

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