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Model of financial controlling

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Financial controlling is the subsystem of the enterprise controlling, which main task is to ensure the liquidity of the company at the simultaneous regard of profitability aims in any moment. The aim of this paper is to analyse the theoretic and practical approaches to the fundamentals, place, roles, and functions and to the contents of the financial controlling. From this analysis of the work of domestic and foreign authors we suggested our own approach to the problem of financial controlling and its schedule of implementation to the small and medium-size wood-processing enterprises. The proposed model is integrated to the subsystem of the operative controlling and puts accent to relations among single subsystems of controlling.
Financial analysis „ex-ante“ - an elementary tool of financial controlling. The financial analysis „ex-post“ gives us a credible view about the financial situation of the enterprise in present and in the future. However, it is insufficient for enterprises in today’s variable turbulent business environment. So, the aim of this paper is to present one of the tools of financial controlling - financial analysis „ex-ante“. Financial analysis „ex-ante“ predicates (forecasts) the financial situation of the enterprise for the further period and so allows to avoid possible problems.
Support of the wood-processing branch through foreign direct investment. The development of the Slovak wood-processing industry requests an essential volume of investment. Unfortunately domestic investors don't dispose of these finance recourses. One way, how to utilise a contribution of the wood-processing branch on value added growth is suitable allocation of foreign direct investment, which ensures the future development of the branch.
Insurance is an area that affects all areas of economics - businesses and citizens, too. The aim of this paper is to analyze the processes of customer requirements processing through GAP model in insurance. This model reveals the single critical points where gaps can arise among the requirements of customers and their understanding from the view of management in the process of creation and providing of services. An attention is paid to the issue of internal and external communication, too. Whereas, insurance are purely intangible services, communication has a direct impact on the perception and evaluation of quality of service from the side of customers. This can be reflected in the final quality perception as a certain level of customer satisfaction or dissatisfaction.
An irresponsible behavior of taxpayers is a seriously long-lasting economic problem, that all the countries in the world try to solve. Struggle with various forms of tax evasion is not easy, because skill of the mandatory participants knows no boundaries. The aim of this scientific analysis are selected issues of general indirect taxation, forms, consequences of tax evasion and the importance of international cooperation in the elimination of tax evasion. By problem solving of discharging of tax duties, we focused on value added tax, which is one of the most important income items of the state budget of the Slovak Republic.
The main aim of regional policy is a balanced trend of population in regions which is conditioned of equal economic and social level in all regions of the state. The regional disparities are a problem in most of states. Regional disparities bring social, economic, political and ecological problems and thereby a public dissatisfaction. That is the reason, why it is important for the state government to monitor the development on the regional and on the state level. The paper deals with analysis of Slovak regions on the level NUTS 3 and with evaluation of regional disparities. The aim of the presented paper is proposal of possibilities for optimizing of Slovak regional and economic structure and thereby to reduce the regional disparities. Proposed suggestions are focused on investments, infrastructure, education and sources for financing the structural changes.
During the period, in which the world economy is today, companies, which want to be successful in hard competitive struggle, have to analyze not only their internal but also external environment. Therefore companies identify, who are their competitors, what are their objectives and strategy, also their strengths and weaknesses. They analyze all their steps from preparing of production to distribution and providing of services. The determination of competitive strategy and effort to build a competitive advantage, on which the company will then build, should be results of these analyses. If the company wants to be prosperous and competitive, it has to offer its products and services under the most favorable conditions, with optimal functional properties, which faster meet the needs, desires, perceptions and consumer requirements. The aim of presented paper is analysis of competitiveness of the selected company by Porter five competitive forces model and formulation of proposals for the future period, not only to maintain the enterprise on the market, but also even to increase its competitive potential.
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