Accountancy-Based Sources of Information for Planning Purposes in SMEs

• Autorzy: Emil Papazov , Lyudmila Mihaylova
• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Słowa kluczowe

EN

Small business; Business plan; Accountancy as information system

PL

Małe i średnie przedsiębiorstwa; Biznes plan; Rachunkowość jako system informacyjny

• Czasopismo: Copernican Journal of Finance & Accounting
• Rocznik: 2016
• Tom: 5
• Numer: nr 1
• Strony: 174--183

Twórcy

autor

Emil Papazov

• University of National and World Economy, Sofia; University of Ruse, Bulgaria

autor

Lyudmila Mihaylova

• University of Ruse, Bulgaria

Bibliografia

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Identyfikatory

DOI

10.12775/CJFA.2016.010