Naslov
Adoption of calculating company's current assets for data processing

Autori
Mrša, Josipa ; Crnković-Stumpf, Branka ; Cerović, Ljerka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceeding of International Computer Science Conference MicroCAD 2000. Section O : Economics / Gyula, Patkó - Miskolc : Egyetem, 2000, 179-184

ISBN
963-661-413-X

Skup
International Computer Science Conference MicroCAD' 2000

Mjesto i datum
Miskolc, Mađarska, 23.02.2000. - 24.02.2000

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
current assets; cash budget; undisturbed production process; financial planning model; accounting

Sažetak
It is extremely important for an individual company’ s business to have necessary current assets available at all times, as well as structure synchronized with flow of current assets in the business process. In order to achieve this, it is necessary to plan and anticipate current assets needed before the beginning of production process. It is also necessary to calculate volume and forms of current assets needed for undisturbed production process. Suggested financial planning model, as inevitable part of every business plan or investment project, includes the projection of every individual form of current assets and cash budget adapted to data processing. It has been established that budget of current assets and cash budget can easily be adapted to data processing. Anyway, it should be emphasized that the financial planning model is possible only with accounting as integral part of total information system.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA