scholarly journals The Relationship Between Enterprise Budget Management and Accounting

2020 ◽  
Vol 3 (5) ◽  
Author(s):  
Wei Li

There is a great correlation between cost budget management and accounting work. Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitiveness. Therefore, improving the overall level of cost budget management and accounting work is a problem that many enterprise development strategy makers focus on under the situation that domestic enterprises are facing more and more development pressure.

Author(s):  
M.I. Rosas-Jaco ◽  
S.X. Almeraya-Quintero ◽  
L.G. Guajardo-Hernández

Objective: Tourism has become the main engine of economic, social and environmental development in several countries, so promoting tourism awareness among tourists and the local population should be a priority. The present study aims to suggest a status of the research carried out on the topic of tourism awareness. Design / methodology / approach: The type of analysis is through a retrospective and exploratory bibliometric study. The analysis materials were scientific articles and a training manual published between 2000 and 2020, registered by Scopus, Emerald insight and Dialnet, using “tourism awareness” as the keyword. Results: When considering the three senses in which tourism awareness ought to operate, it is concluded that studies are more focused on the relationship and contact of the host community with the tourist. It is observed that four out of six articles in this sense consider that education, training, and government policies around tourism awareness should be developed in a better way in the destinations, in order to be an element that contributes to the development of communities and reduces poverty in developing countries. Study limitations / implications: It is considered a limitation not to include thesis dissertations. Findings / conclusions: It is necessary to make visible the importance of tourism awareness as a local development strategy for communities, in addition to including tourism awareness on the part of tourists.


2020 ◽  
Vol 6 (12) ◽  
pp. 4-13
Author(s):  
A. O. KURUSHINA ◽  

This article examines the directions of the strategic development of economic entities reflecting the approaches to their development widespread in recent years. In addition, the influence of market trends on the development strategy of an enterprise, an algorithm for forming an enterprise development strategy in modern changing conditions, barriers to the formulation of a strategy, stages of the process of determining the preferred strategic directions of enterprise development are considered.


2015 ◽  
Vol 9 (6) ◽  
pp. 79-82 ◽  
Author(s):  
Morteza Nemati ◽  
Ghasem Raisi

Nowadays, improvement in income distribution and poverty eradication and hence low inequality are served as the main objectives of economic and social development strategy even prior than primary tasks of governments. to manifest importance of income distribution, some economists adopt income inequality and income distribution in society as criteria for economic system of the community, although these criteria and measures are theoretical for the economic system and this varies from the perspective of different people, however, it denotes on  importance of income distribution among individuals. The main objective of this study was to evaluate the effect of economic growth on income inequality in the selection of low-income developing countries.To this end, using panel data and data for 28 developing countries over the period 1990-2010 the relationship between GDP and the Gini coefficient was examined. The results indicate that as per hypothesis Kuznets in the early stages of growth, income inequality increases and then it declines in later stage.


2017 ◽  
Vol 19 (1(63)) ◽  
pp. 205-215
Author(s):  
V.M. Osipov ◽  
N.S. Palamarchuk

The article explores the features of the interpretation of the concept of the competitiveness of enterprises by modern domestic and foreign economists. The directions of increasing the competitiveness of enterprises in modern conditions are justified, namely: innovative development of enterprises based on internal and external growth reserves and investment support for the comprehensive development of enterprises. The relationship between the investment and innovation components of enterprise development and their competitiveness under market conditions is determined. The implementation of these areas will contribute to improving the efficiency of the operation of the enterprise, improving its performance. Simultaneous combination of the use of these areas will increase the competitiveness of enterprises at the regional level and the level of the state as a whole. In the process of studying the competitiveness of modern enterprises, emphasis is placed on the regional aspect of their functioning. It is determined that in order to increase the competitiveness of enterprises, it is necessary to take into account the limitations and type of the market on which the enterprise operates. The main tools of the theory of restrictions are the passage, investment and operating costs of the enterprise. The management of these tools at the enterprise will increase the profitability and productivity of the enterprise and as a result - will increase the level of competitiveness of the enterprise in the conditions of market change.


2021 ◽  
Vol 2021 (1) ◽  
pp. 46-63
Author(s):  
Serhii YUSHKO ◽  

The article examines the indicators on the basis of which the budget execution in Ukraine is assessed. Budget revenues and expenditures are characterized. The paper demonstrates the features of calculating the budget deficit (surplus) in Ukraine before and after 2004 year, emphasizing that despite the special place of this indicator in the budget planning system, for various reasons for a number of years there was neglect of current regulations legislation and world experience in budget deficit management. It is emphasized the imperfection of the budget deficit indicator due to its inherent shortcomings, concluding that the absolute value of the budget deficit is important in connection with another indicator – budget financing. The components of budget financing are named and characterized. It was found that the most important role in the context of balancing the main budget of the state belongs to debt operations. It is demonstrated the relationship between indicators of budget deficit and financing (their modular values are the same), revenues and expenditures (identical provided the balances at the beginning and end of the reporting period), net borrowing and the amount of public debt (the value of the latter increases / decreases by the amount net borrowing). The examples of specific budget years demonstrate the facts of exceeding the total amount of funding (budget deficit) by net borrowings of the state; the conclusion about the significance of the indicator of net borrowings in assessing the state of public finances is drawn; the need for further search for ways to improve the quality of budget management, thoughtful borrowing planning, the implementation of active budget operations with securities is stressed.


2020 ◽  
pp. 209653112096446
Author(s):  
Ailei Xie ◽  
Gerard A. Postiglione ◽  
Qian Huang

Purpose: This article provides a policy review of the Greater Bay Area (GBA) development strategies and their relevance to higher education. Design/Approach/Methods: This article reviews key GBA policies adopted by the central government of China and interprets higher education cooperation policies at provincial and national levels before discussing the opportunities and challenges for higher education. Findings: The GBA Development Strategy aims to build an integrated, innovative, and internationalized economy. It presents an opportunity for universities to attract new funding opportunities as well as to prepare graduates to play a key role in the GBA. The shift toward a high-tech service-led economy would hinge upon creating an effective partnerships platform between industry and higher education institutions. To do so would require greater institutional and professional autonomy for the academic research enterprises. There is also a need for evidence-based policies by the Central and GBA regional governments. Originality/Value: The article examines the state of the relationship between GBA strategies and higher education cooperation. It can be used to guide policies to promote higher education cooperation in the GBA in a more integrated, innovative, and internationalized way.


2019 ◽  
Vol 33 (33) ◽  
pp. 65-80
Author(s):  
Jacek A. Piwowarski

Ensuring freedom from threats to security subjects requires the elaboration of a security strategy. The relationship between security strategy and development strategy is the same as that between security and development themselves – one determines the other. For this reason, the purpose of this article is to discuss the essence of security and its basic conceptual categories, as well as the implementation of its provision through strategic efforts. At the beginning, the essence of the phenomenon of security is presented and the most important definitions are quoted. Similarly, the author discusses the concept of strategy and shows the evolution of its understanding. This allows to discuss the typology of security strategies and to mention the most important figures that became part of history thanks to their achievements in the theory of strategy, including Sun Tzu, Thucydides, Alexander the Great, Napoleon Bonaparte. A few of the most important principles formulated by these figures are recalled, which may be important hints for contemporary strategists as well. Finally, the author gives the most important definitions of ideas related to security: the security environment, the interests of the security subject, opportunities, challenges, risks, threats, rules and methods. Their essence is emphasized in the light of the considerations presented above. The author concludes that the strategic categories are superior to the respective political categories and distinguishes three types of contemporary strategic actions. He also recognizes that the biggest challenge in terms of security is the prevention of threats, e.g. by means of stabilization activities whose essence is to maintain and promote the stability of the security environment.


2002 ◽  
Vol 36 (11/12) ◽  
pp. 1415-1438 ◽  
Author(s):  
Ian Grime ◽  
Adamantios Diamantopoulos ◽  
Gareth Smith

Extensions as forms of new product development strategy have been discussed to a great extent during the last decade, however, there have been limited reviews of the literature. This article reassesses the work on brand and line extensions and integrates it into a conceptual framework. The latter shows that extension and core brand evaluations are affected by consumer perceptions of fit. Moderating factors that influence the relationship between fit and consumer evaluations of the extension and the core brand are also identified. The framework is subsequently used to develop concrete research propositions to guide further research in the area.


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