„Business World” Library

ISSN: 1310-2737-Book Edition
ISSN: 2534-9201-Electronic Edition

  • Home
  • Issues
  • About
  • Authors
  • Ethical rules
  • Search

  • „Business World” Library
  • »
  • Search
Phrase:

  • Georgi Gerganov, Violeta Blazheva
    The Lease and Accounting of Agricultural Land
    JEL: Q15, M40
    Keywords: agricultural land, lease, rent, payment in kind, accounting treatment
    Summary: After the restoration of ownership of agricultural land, a significant part of owners choose leasing as the most acceptable form of management. Depending on the legal regulations and the contractual basis, the income from providing agricultural land for temporary use is gained from lease payment and rent. This article examines the shortcomings of the legal framework which regulates the use of agricultural land through lease/rental agreements and the problems that occur regarding harvest payment.
  • Mariya Pavlova, Rayna Petrova
    THE EMERGING CHANGES IN THE ACCOUNTING PROFESSION AND THE ACCONTING PRACTICE UNDER THE INFLUENCE OF TECHNOLOGY
    JEL: M40, M41, Ñ89
    Keywords: Accounting profession, digitalisation, modern technologies in accounting, continuous accounting, strategic analysis, business partnership.
    Summary: The implementation of new technologies in accounting brings many benefits for the future, but also carries many risks. In the current digital era, the adequate practical application of technologies in accounting can become a strategic advantage for companies. In relation to the digitalisation and the upcoming organizational changes, both in the sphere of accounting and in the companies themselves, accounting specialists are a key factor for success. This study gives a thorough overview and analysis of specialised literature in this area and a number of empirical studies. The results show that the literature mainly focuses on certain technologies, while other are actually used in practice. Differences have been identified between the accounting practices of the USA and the European countries. The authors outline three directions in which technologies help accounting teams to transition to modern accounting and effectively perform their tasks in the digital world. The conclusion is that today, specialised skills and strategic thinking of accounting specialists are particularly important and in the near future, they will not be entirely displaced by technologies.
  • Rayna Petrova, Silviya Petrova Chukanska
    SOME POSSIBILITIES FOR APPLYING THE ACTIVITY-BASED COSTING APPROACH IN THE MEAT-PROCESSING INDUSTRY – STRATEGIC ASPECTS
    JEL: M40, M41, L60.
    Keywords: strategic management accounting, costing approaches, activity-based costing, indirect production costs, meat-processing enterprises.
    Summary: Issues related to cost calculation are becoming increasingly significant in the competitive environment in which modern economic entities operate. The continuous improvement of the activity-based costing approach and its expansion in a strategic aspect have led to its widespread global application across various industries. Strategic analysis based on the activity-based costing approach provides conditions for examining costs and managing profitability by products, services, and individual organizational units. Proper practical application of this approach can become a strategic advantage for companies in the meat-processing industry as well. The authors of this study outline some strategic directions for the implementation of the activity-based costing approach in the meat-processing industry. The study concludes that the information output of the activity-based costing system is essential for management, both for making strategic decisions related to process analysis and for managing profitability and efficiency within the company.

Links

  • Home
  • Issues
  • About
  • Authors
  • Ethical rules
  • Open Access Policy
  • Search

Contacts

  • 2, Emanuil Chakarov street, Svishtov 5250
    Prof. Aneta Deneva, PhD – editor-in-chief
    "Business World" Library
  • Emiliya Staneva – Technical Secretary
    Anka Taneva – Copy-Editor
    Sen.lecturer Elka Uzunova – English Language Translator
    E-mail: ssvjat@uni-svishtov.bg

Editorial board

  • Prof. Aneta Deneva, PhD – Editor-in-Chief
  • Prof. Penka Shishmanova, PhD – Co-editor-in-Chief