Some heretical thoughts on the federal budget

The author discusses the present budget of Pakistan, particularly its effects on development. Although it compares favourably to the former ones and offers a number of advantages mainly in the fields of agriculture and taxation, there are serious shortcomings, too. Therefore the Government would be well advised to employ better trained experts who are already available.     

Lessons from the COVID19 pandemic: The case of retail and consumer service firms

The COVID-19 pandemic has impacted business operations in every industry and sector around the world. Scholars, practitioners and policymakers continue to engage in understanding the effects of lockdowns, social distancing measures and other restrictions on trade; the impact of government stimulus and support measures, and how businesses have adapted their operations. The dynamic nature of the virus, and the changing socio-political and economic landscape, provide the opportunity for empirical scholarly research examining how retail and service firms have responded to the challenges and potential opportunities presented by the pandemic, and how owner/managers have pivoted in an (often) uncertain trading environment. This paper presents the findings of an applied study involving business owners (N = 268) of SME retail and service firms in the island state of Tasmania, in Australia, during the first wave of the pandemic in 2020. Findings show: (1) despite over 65 per cent of respondents reporting a downturn in revenue during 2020, almost 80 per cent indicated they had confidence in business survival heading into 2021; (2) whilst on average, businesses did not rate the level of environmental hostility as being particularly high, there was a significant correlation between perceived environmental hostility and assessment of business performance and with the level of confidence of business survival; (3) Australian federal government support and other stimulus measures were deemed crucial for business survival during 2020 with three quarters of businesses accessing the ‘JobKeeper’ scheme, and (4) businesses adapted their operations during the pandemic in terms of new products and services, increased marketing, pivoting their use of technology and promoting ‘localness’.     

Distributional effects of the EC budget

The continuing dispute concerning the distribution of EC budgetary contributions among the member states, felt to be unjust particularly by Britaln, has been marring the Community's public image for some time now. How is this distribution effected and what possibilities are there for readjustment?     

企业会计预算管理分析

企业集团的全面预算要以明确经营目标为前提,采取分权管理和控制管理的模式,将决策权进行分解,并通过适当授权进行内部控制.预算管理是实现企业内部控制的一个重要方法.     

企业会计预算管理分析

企业集团的全面预算要以明确经营目标为前提,采取分权管理和控制管理的模式,将决策权进行分解,并通过适当授权进行内部控制.预算管理是实现企业内部控制的一个重要方法.     

未来国际汽车市场展望

目前,全世界每年生产5000万辆左右汽车,预计国际汽车市场的结构将具有下述十大特点:     

超越预算对我国企业预算管理的启示

1998年1月,跨国型高新科技制造业联合会(CAM-I)在欧洲组建了超越预算圆桌会议论坛(以下简称BBRT)的产学研合作组织,并提出了超越预算的概念.超越预算就是在企业组织摒弃传统预算编制的情况下,管理该组织的业绩,并将各决策环节的权力以授权管理的形式分权化.     

2009中国广告业机遇展望

无疑,2008年对世界经济划下了个分水岭,欧美步入衰退、中国增速放缓,与之息息相关的营销、广告、媒体世面临着巨大的挑战。媒体格局：电视、网络双引擎支撑大局从历史的角度来看,当面临经济衰退时,广告主倾向将预算调整到比较“可测量”、“可信度高”的媒体,如此对投资回报率的掌握度会较高。在以往,直效营销可因之获得较多预算,     

浅谈事业单位的财务预算

财务预算贯穿于事业单位经济活动的全过程,它是事业单位开展各项工作的前提和费用支付的依据建立合理、有效的预算管理模式,实现内部资源的全面整合,有效地考评业绩,最终控制事业单位的经济活动,才能促进事业的健康发展,事业单位的性质决定了其财务管理既要满足公共财政的要求,又要适应市场变化的需求.事业单位财务预算管理,必须要有创新,要同先进的管理模式相结合;必须树立和落实科学发展现,以科学发展观的理念,创新财务管理工作.下面结合工作实践就如何做好事业单位财务预算管理谈几点看法.     

浅谈建筑工程预算的编制要点

建筑工程预算是施工单位进行工程投标报价的依据;是建设单位和施工单位签订工程承发包合同、拔付工程款、竣工结算的先决奈件.本文就建筑工程预算的编制要点谈几点粗浅认识.     

预算管理中的成本决策

引言 全面预算管理是一种现代化的管理机制,它一方面与市场机制相对接,另一方面与企业内部组织及运行机制相对接.     

福特汽车展望21世纪

安全篇 先进科技应用于车安全 福特汽车公司一直在探索新的途径来解决行驶条件下的安全问题,正在开发中的主动安全系统便是一个防范事故很有前途的项目.     

浅谈事业单位财务预算的管理

本文主要从事业单位财务预算管理角度,结合当前事业单位财务预算管理中存在的主要问题,就如何改进和完善事业单位财务预算管理提出了若干对策.     

浅议建筑安装工程的资金预算管理

建筑企业不断增多、建设规模日益扩大,然而,一些建筑企业经常被资金困难所困扰.目前资金供应日益趋紧的"贫血"现象,不仅严重困扰着食业的正常经营,成为企业乍产发展的一个不容忽视的制约因素,同时由此也引发了大量拖欠职工工资和离退休费用的问题.建筑企业必须从实践出发认真解决问题,推出切实可行的对策措施.     

预算会计在执行过程中存在的问题探析

现代社会经济和技术的迅猛发展,已经将我们带入了一个多元化发展的崭新社会.会计行业的内容也愈加丰富,企业会计、预算会计体系也随着企事业单位的财务工作的完善而逐渐建立起来.由于预算会计体系形成慢,还不够成熟,那么如何让该体系在新社会形式下发挥更加强大的作用,本文就预算会计体系在执行过程中存在的问题展开了深入的讨论.     

浅议建筑安装工程的资金预算管理

建筑企业不断增多、建设规模日益扩大,然而,一些建筑企业经常被资金困难所困扰.目前资金供应日益趋紧的"贫血"现象,不仅严重困扰着企业的正常经营,成为氽业生产发展的一个不容忽视的制约因素,同时由此也引发了大量拖欠职工工资和离退休费用的问题.建筑企业必须从实践出发认真解决问题,推出切实可行的对策措施.