RESUMO O presente estudo se propõe a avaliar a relação entre resultado financeiro e avaliação não financeira sob a ótica do consumidor, considerando o contexto de telefonia celular brasileiro. De ...acordo com a teoria de relacionamento com o consumidor, é esperada maior rentabilidade de clientes satisfeitos e que tenham perspectiva de longo prazo com o uso dos serviços da empresa. Para isso, avaliações não financeiras, como satisfação, comprometimento, confiança e lealdade foram relacionadas com o resultado financeiro de acordo com informações de consumo declaradas por consumidores. Foram pesquisados 493 casos em caráter não probabilístico entre clientes de quatro operadoras de telefonia celular. O modelo de avaliação foi corroborado, embora a relação esperada entre satisfação e lealdade com o retorno financeiro não tenha sido observada. Os resultados encontrados sugerem avaliações específicas do setor, em que o comportamento do usuário de telefonia celular não se mostra de forma linear. Os achados sugerem novas perspectivas de análise de qualidade do relacionamento para clientes de mercados em expansão que contam com vasta oferta entre concorrentes.
The preparation of financial statements is a complex process of aggregation of data and accounting information in the perspective of establishing economic and financial indicators. The adoption of a ...uniform set of preliminary accounting work for the closure of the current financial exercises is the only way for romanian companies to ensure that their financial situations are reliable, and on this basis, the users can make the best decisions. According to IASB Framework, the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions: managers, shareholders, prospective investors, financial institutions, suppliers, customers, employees, competitors, general public, governments. The complexity of the accounting works preceding the financial statement preparation is determined by the large volume of theoretical and practical knowledge that can be influenced by the following factors: different accounting policies, accounting estimates, professional judgment, verifiability, measurability, fraud and error. The main objective of this scientific paper is to highlight the importance of preliminary accounting works for the annual financial statements establisment, focusing on the presentation of their chronological evidence.
This paper proves that accounting and financial reporting is one the main tools for effective economic decision-making and, therefore, for transparency of economic activity of a business entity. When ...generating accounting and financial reports it is necessary to follow three basic principles: fairness, completeness and neutrality of the information disclosed. Compilation of accounting and financial statements involve two stages: first, the preparation stage where special attention should be paid to the information component (accounting records, inventory take) to compile accounting and financial statements and second, the stage of the very generation of the accounting and financial statements. The objective of the latter stage is to follow all the obligatory accounting norms and regulations eliminating material misstatements.
In this article the analysis of the main macroeconomic indicators of development of the Autonomous Republic of Crimea from the standpoint of assessment of the tax potential of this area and predict ...the possible income taxes. Studied industrial structure development of this area as a part of Ukraine, and after joining Russia, analyzed the current situation with profitable and unprofitable enterprises of the Crimea in comparison with the national data.
A favourable culture for crisis management has been recognized as one of the most critical factors determining the success and effectiveness of crisis management within organizations. Accordingly, ...various authors emphasize that the culture of an organization directly affects organizational preparedness for crises. The main aim of this article is to explore the mentioned construct further, as well as to examine whether it influences a firm’s financial success by conducting an empirical study on a sample of medium and large-sized firms that are doing business in Croatia. The research results show that there are no statistically significant differences between the means of the culture for crisis management, considering the level of the financial success of a firm. However, respondents in the study rated the importance of elements of a favourable culture for crisis management highly, meaning that they perceive the elements as significant for their businesses. Hence, this perception represents an additional validation of importance of the crisis management concept.
Study emphasizes the importance of costs for the financial result of the company. Controlling of its generation, in all phases of doing business and work, is the first class assignment of those ...people in company whose duty is technological support to managing. Related to it, study especially insists on efficiency in controlling of all company’s costs.
The paper aims at presenting chosen financial management problems of independent local government public healthcare units in Poland after the implementation of the Medical Activity Act. Despite an ...improvement in financial results in the relevant period, the number of units ending the year with a loss cannot be treated as only incidental since the volume is still worryingly too high. A notable consequence of that situation is continuously negative financial result and high level of receivables and liabilities deriving from the sale of health services. The author makes an analysis of financial situation of the units, their property, capital structure, income and costs of generating it. The paper stresses high level of receivables and liabilities, highlighting their impact on units’ financial results.
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