The economic result in the financial and internal accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F14%3A00217450" target="_blank" >RIV/68407700:21220/14:00217450 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The economic result in the financial and internal accounting
Original language description
This paper deals with the problem of the difference between the economic result of the financial and internal accounting, which affects the objectivity of the evaluation of the company, which uses the balance sheet (financial) analysis. Accounting information system is a tool for assessing the company's success in a competitive environment. The company as a whole is characterized by financial accounting, which is exposed to some external influences that cause that information to be provided to externalusers, does not reflect fully the current reality. On the contrary, internal accounting is required to display the reality, especially because the management is only possible if real-time information they are available. Therefore there are differences between the two areas of accounting.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
STČ 2014
ISBN
978-80-01-05484-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
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Publisher name
ČVUT, Fakulta strojní
Place of publication
Praha
Event location
Praha
Event date
Apr 8, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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