Description

• Title:
  Accountancy-Based Sources of Information for Planning Purposes in SMEs
• Creator:
  Papazov, Emil;
  Mihaylova, Lyudmila
• 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.
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2016 Copernican Journal of Finance & Accounting
• Date:
  2016.08.03
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Copernican Journal of Finance & Accounting; Vol. 5 No. 1 (2016); 174-183;
  Copernican Journal of Finance & Accounting; Tom 5 Nr 1 (2016); 174-183;
  2300-3065;
  2300-1240
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/CJFA/article/view/CJFA.2016.010/9499
• Subject:
  SMEs;
  Business Planning;
  Accountancy-Based Sources of Information;
  M21;
  M40
• Identifier: https://apcz.umk.pl/CJFA/article/view/CJFA.2016.010
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text