Насоки и модели за усъвършенстване на счетоводния бизнес анализ в балансирана система от показатели
Guidelines and Models for Improving of Accounting Business Analysis in a Balanced System of Indicators

Author(s): Marko Liubomirov Timchev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting analysis; efficiency; balanced scorecard
Summary/Abstract: The scientific report offers guidelines and models for improving the scientometrics, methodology and organization of accounting business analysis of the enterprise. Problems and models for analysis of key indicators characterizing internal business processes and efficiency are studied. A concentric model of accounting business analysis in a balanced system of indicators with possibilities for modification is proposed. Models and methods for marginal cost analysis, analysis of financial strategy and analysis of the dependence “Costs – Volume – Profit” in a balanced system of performance indicators are presented.

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