The Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the ...system of company management (with the main stress on its information support). The article also documents that the common general feature of the tendencies is to overcome traditional controversy between the substance of economic categories and the way in which they are depicted in accounting. The article elaborates specific manifestations of dual concept in relation of financial and management accounting, and - by stricter way - it describes recent developmental tendencies, especially stress on its user orientation, its usage as a strategic managerial tool and its effort to short time reaction in the process of information rendering for tactical and operational management.
The World Bank seeks to assess the effectiveness of the privatization program which was initiated in Zambia in 1992 with significant assistance from the World Bank and other donor agencies. A review ...of representative sample of companies was undertaken in order to assess the effect of privatization on performance. The twenty largest non-copper mining companies by purchase price, the twenty by current assets at time of privatization, and a remaining sample of smaller companies were chosen for the study. The indicator most consistently reported by companies was turnover. This indicator was chosen as the most reliable available gauge for analysis of performance. Typically smaller and less export-oriented - the initial benefits of privatization have been difficult to sustain, and performance has faltered after the initial two years. Although recent performance has been better than in the immediate pre-privatization period, turnover among most companies has never recovered in real terms to early 1990 levels. Difficulty in sustaining the net benefits of privatization can also be attributed to a suboptimal domestic and regional environment for private sector growth. Greater attention to these constraints within the domestic and regional environment is warranted in future World Bank assistance strategies, in order to enhance the benefits of privatization and maximize new private sector growth.
Databases in business area which are most likely to be used are company information. Company information is mainly concerened with the outline of a company and the financial information. However, a ...few of those databases are uesd very frequently, and for small and middle-sized enterprise information we have no databases but those provided by investigating companies. The author describes types and characteristics of major databases and how to use them according to purposes of inquiry and the way to investigate small and middle-sized enterprises as well. It seems that databases will be diversified in termes of type accompanied by practical use of OCR input. If not only databases of quantitative analysis but also remarkable databases such as study report detabases of company strategy increase from now on, it is expected that the utilization will be mutiplied beyond comparison.
More than 70 percent of investment promotion intermediaries may be missing out on foreign investment by failing to provide investors with accurate and timely information, according to the global ...investment promotion benchmarking 2009 report. This function, known as 'investment facilitation,' is one of the simplest and most cost effective, yet it is neglected at many agencies. A new survey by the investment climate advisory services of the World Bank Group has identified 14 common practices of the top-performing agencies in the benchmarking study. Weaker performers can inexpensively implement many of these practices to win a larger share of the trillion-dollar market for foreign investment.
The Andover, UK, plant of fabrics maker Brunswick Technologies Inc (BTI; tel +1 207/729-7792; fax +1 207/729-7877) is being expanded to more than double capacity and improve production efficiencies. ...The firm says that the 580 m exp 2 of additional space is part of its overall strategic direction to strengthen its growth in the European market which it has been pursuing since it acquired the former Tech Textiles business in March 1998. The new space will support two new machines, the first of which will be installed in January.
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