scholarly journals The transposition of the balance sheet to financial and functional balance sheet. Research and development

10.26458/1532 ◽  
2015 ◽  
Vol 15 (3) ◽  
pp. 21
Author(s):  
Liana GĂDĂU
Keyword(s):  
Research And Development ◽  
Balance Sheet ◽  
Bankruptcy Risk ◽  
Functional Balance ◽  
Functional Equilibrium ◽  
Financial Balance ◽  
Operating Cycles

As the title suggests, through this paper we want to highlight the necessity of treating again the content and the form of the balance sheet in order to adapt it to a more efficient analysis, this way surpassing the informational valences of the classic balance sheet.The functional and the financial balance sheet will be taken into account. These models of balance sheet permit the complex analyses regarding the solvability or the bankruptcy risk of an enterprise to take place, and also other analyses, like the analysis of the structure and the financial/ functional equilibrium, the analysis of the company on operating cycles and their role in the functioning of the company. Through the particularities offered by each of these two models of balance sheet, we want to present the advantages of a superior informing. This content of this material is based on a vast investigation of the specialized literature.   

scholarly journals EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI

2019 ◽  
Vol 10 (2) ◽  
pp. 93
Author(s):  
Ni Luh Putu Sri Juliyanti ◽  
Susi Dwimulyani
Keyword(s):  
Balance Sheet ◽  
The Public ◽  
Fixed Assets ◽  
Directorate General ◽  
Hindu Community ◽  
The Government ◽  
The Moment ◽  
Financial Balance

<p class="Style1"><em>The purpose of this study is to find out the implementation procedures of SIMAK </em><em>BMN application, and also to evaluate its procedure and its output in order to create </em><em>accountability and transparency. This research was conducted in the office of Ministry </em><em>of Religious Affairs at center working unit Directorate General of Guidance for Hindu </em><em>Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.</em></p>

BALANCE MODEL OF INNOVATION PROCESS STABILIZATION

2021 ◽  
Vol 1 (3) ◽  
pp. 40-45
Author(s):  
Andrey Stanislavovich Slavyanov ◽  
Keyword(s):  
Research And Development ◽  
Balance Sheet ◽  
Innovation Process ◽  
Balance Model ◽  
Production Cycle ◽  
Input Output ◽  
Timely Manner ◽  
Management Decisions ◽  
Industrial Organizations

The paper shows that due to the emerging investment imbalance between scientific and industrial organizations, the innovation process becomes unstable, the results of research and development cannot be integrated into the production cycle in a timely manner, which leads to their moral aging. On the basis of the input – output model, a balance sheet model of the innovation process is proposed, which allows supporting management decisions to eliminate emerging investment imbalances.

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