Specyfika planowania i analizy sprawozdania finansowego w instytucjach artystycznych
Characteristics of planning and analysis of financial report in artistic institutions
Author(s): Wiesław WasilewskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: controlling; annual report; cultural institutions
Summary/Abstract: Planning and analysis of financial report in artistic institutions results from the specificity of conducted activity and is often determined by the attitude of its director. The aim of this paper is the analysis of the typical quantitative structure of the financial report of an artistic institution and determining its characteristic elements. Case study with bank rating is presented. There is a need of further research and discussion about the role and tasks of controlling in the process of planning and analysis of the annual report and preparing information for the purposes of the bank rating.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 440
- Page Range: 526-533
- Page Count: 11
- Language: Polish