The economic result in the financial and internal accounting

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The economic result in the financial and internal accounting

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The economic result in the financial and internal accounting

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

STČ 2014

ISBN

978-80-01-05484-0

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

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Název nakladatele

ČVUT, Fakulta strojní

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

8. 4. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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