The nowadays development in agribusiness can be characterised as shifting of power to the finalising levels and distribution in food commodity chains, which influence as well as form competitive environment of farm and also food-processing companies. The dependence of producers (farmers) on...

Over fifteen years have elapsed since the transition from the centrally planned economic system started in the early 1990âs. During this time agricultural and rural areas of Central and Eastern Europe have undergone profound structural changes with wide variations in the degree of...

Small and Medium Enterprises (SMEs) play an important role in the national economy of any country. In their business activities these companies are confronted with number of business risks. Aim of this article is to define and compare current trends within business risks of SMEs in selected...

The paper concerns models of profit and loss measurement in accordance with various approaches to revenue definition and recognition. First part defines different models as a result of a theoretical experiment, regardless postulates and axioms applied in any economic disciplines. It aims to show...

This paper deals with the issue of desired characteristics of rewards systems and outlines possible ways of their evaluation. Aims of the rewards systems are analyzed and desired properties, components and updating procedures that should be put in place are identified. Rewards system is...

The paper focuses on core tendencies in performance measurement issues in the period 1950-2010. Based on analysis of archival sources and respecting the change in business environment the paper provides confrontation of particular approaches to performance measurement with the aim to discuss...

This paper aims to formulate some principal questions which should be used as start-point for design and analysis of the performance measurement conceptual framework. The paper is based on literature study followed by analysis and generalization. It reflects the diversity of approaches to...

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern...

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