Since 2014
Accountancy-Based Sources of Information for Planning Purposes in SMEs
Copernican Journal of Finance & Accounting
View Archive Info| Field | Value | |
| Title |
Accountancy-Based Sources of Information for Planning Purposes in SMEs
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| Creator |
Papazov, Emil; University of National and World Economy, Sofia & University of Ruse
Mihaylova, Lyudmila; University of Ruse |
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| Subject |
SMEs; Business Planning; Accountancy-Based Sources of Information
M21; M40 |
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| Description |
The present paper’s research objective is to reveal the specifics and capabilities of the accountancy to serve as an information base for planning of the business of SMEs. In this regard, a research method (a survey) focusing on study of documentation in a number of Bulgarian SMEs has been carried out. Based on the results gained after the implementation of the research method, main sources of information for planning purposes in SMEs have been synthesized and evaluated. The main conclusions are that due to relatively high level of quality, actuality and availability, the accountancy-based data can constitute a major source of information for planning purposes in SMEs.
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| Publisher |
Uniwersytet Mikołaja Kopernika w Toruniu
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| Contributor |
—
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| Date |
2016-08-03
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — — |
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| Format |
application/pdf
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| Identifier |
http://apcz.pl/czasopisma/index.php/CJFA/article/view/CJFA.2016.010
10.12775/CJFA.2016.010 |
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| Source |
Copernican Journal of Finance & Accounting; Vol 5, No 1 (2016); 174-183
Copernican Journal of Finance & Accounting; Vol 5, No 1 (2016); 174-183 2300-3065 2300-1240 |
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| Language |
eng
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| Relation |
http://apcz.pl/czasopisma/index.php/CJFA/article/view/CJFA.2016.010/9499
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| Coverage |
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| Rights |
Copyright (c) 2016 Copernican Journal of Finance & Accounting
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