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Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, 2011 |
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Gallová Z., Serenčéš P. Influence of cash flows from the Common Agricultural Policy on liquidity of Slovak trading companies in agriculture in the period 2000-2009
Autor | Zuzana Gallová, Peter Serenčéš |
Tytuł | Influence of cash flows from the Common Agricultural Policy on liquidity of Slovak trading companies in agriculture in the period 2000-2009 |
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Abstract | Slovak agriculture is constantly dynamically changing. Accession process to the EU of this sector is important for Slovak agriculture harmonization of agricultural policy related to the Common Agricultural Policy. Integration into the European Union and as well as using the funds of the Common Agricultural Policy significantly affect financial ratios and others indicators as liquidity, solvency and cash flow, which was evaluated the financial statements of assessed financial management. Financial situation of entity is a mirror through which the enterprise is perceived by its surroundings. The situation of liquidity is a determinant, which influences the opinion of external subjects about entity and its financial health. The paper compared the period before and after accession to the European Union (EU), it means the period from 2000 to 2009 with the aim to find the answer if the financial liquidity of Slovak enterprises in agriculture have had a positive or negative development trend. |
Cytowanie | Gallová Z., Serenčéš P. (2011) Influence of cash flows from the Common Agricultural Policy on liquidity of Slovak trading companies in agriculture in the period 2000-2009.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 5(54): 157-169 |
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Pełny tekst | PEFIM_2011_n54_s157.pdf |
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22. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010 |
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Sowa B. Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj
Autor | Bożena Sowa |
Tytuł | Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj |
Title | An analysis of the local self-government budget structure with the particular emphasis on own income (for instance of Biłgoraj community) |
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Abstract | The local self-government unit’ s budget is an annual plan of incomes and expenses as well as revenues and expenditures of this unit. It is passed in the form of a budget resolution on a budget year, and provides the basis of the financial management. The budget incomes of the local self-government are public founds irreclaimable levying from a business entity and a natural person by the self-government unit, as well as the founds received form the State Budget i.e. subsidies and grants, which may be earmarked as the public expenses and expenditures. The purpose of this article is to analyze the structure and the growth of Biłgoraj community’s own revenues for years 2006–2008, with the particular emphasis on the revenues from the local taxes and charges. |
Cytowanie | Sowa B. (2010) Analiza struktury budżetu jednostek samorządu terytorialnego ze szczególnym uwzględnieniem dochodów własnych na przykładzie gminy Biłgoraj.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 147-156 |
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Pełny tekst | EIOGZ_2010_n81_s147.pdf |
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Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010 |
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Borowiec L. Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego
Autor | Leszek Borowiec |
Tytuł | Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego |
Title | Computer support of budgetary and fi nancial accounting management of public sector educational institutions |
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Abstract | The company’s information system, has a special impact because of both, their qualities and cognitive flexibility to include the object of measurement and observation. Development of accounting associated with the need to assist management procedures. The purpose of this study was to show information budgetary accounting role by presenting software supporting of accounting and financial management of public sector enterprises using in the District Office of Education Finances Warszawa Śródmieście to support and service educational units. There was made the analysis utility and scope of the use of Vulcan software, which specializes in providing applications for accounting services public sector educational institutions. |
Cytowanie | Borowiec L. (2010) Informatycznie wspomaganie rachunkowości budżetowej i zarządzania finansami jednostek oświatowych sektora publicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 61-73 |
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Pełny tekst | EIOGZ_2010_n82_s61.pdf |
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24. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009 |
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Hałaburda D. Analiza płynności finansowej jednostek samorządu terytorialnego
Autor | Dorota Hałaburda |
Tytuł | Analiza płynności finansowej jednostek samorządu terytorialnego |
Title | The liquidity fi nancial analysis of local governments |
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Abstract | A financial analysis of local government is different than corporate. A budget is a instrument of financial management in local governments. Financial analysis of budgets should be considered one of more important instruments aimed at identification and estimation of a number of financial processes and phenomena occurring in local self-government units. The local government’s revenues achieved from taxes and the method of budget was the cash basis accounting. The analysis of financial indicator used in corporate like level of liquidity, may be used by local governments but it requires modification. |
Cytowanie | Hałaburda D. (2009) Analiza płynności finansowej jednostek samorządu terytorialnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 151-161 |
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Pełny tekst | EIOGZ_2009_n77_s151.pdf |
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25. |
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008 |
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Franc-Dąbrowska J., Zbrowska M. Prognozowanie finansowe dla spółki X – spółka logistyczna
Autor | Justyna Franc-Dąbrowska, Małgorzata Zbrowska |
Tytuł | Prognozowanie finansowe dla spółki X – spółka logistyczna |
Title | FINANCIAL FORECASTING FOR A COMPANY X – A LOGISTIC BUSINESS |
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Abstract | This study presents forecasted financial statements for the logistics company. The forecast was verified against actual results. Identified deviations were caused by random incidents, which couldn’t have been anticipated when forecast was made. It was found that financial forecasting is useful both in financial analysis and identification of strengths and weaknesses in corporate financial management |
Cytowanie | Franc-Dąbrowska J., Zbrowska M. (2008) Prognozowanie finansowe dla spółki X – spółka logistyczna.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 251-270 |
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Pełny tekst | EIOGZ_2008_n64_s251.pdf |
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