Electronic Library of Scientific Literature - © Academic Electronic Press
Volume 52 / No. 2 / 2004
CONTENTS
The Risks of Expected Economic Growth and Reforms’ Outcomes in the Slovak Republic – Interview with Brigita Schmögnerová, Secretary Executive of United Nations Economic Commission for Europe – UNECE (in Slovak) 123
Book Reviews
FIALA, Petr – PITROVÁ, Markéta: European Union – Vladimír Gonda 232
Porovnanie prirážkovej kalkulácie nákladov a kalkulácie nákladov podľa čiastkových činností (metóda ABC – Activity Based Costing)
Milan KUPKOVIČ – Miroslav TÓTH*
* prof. Ing. Milan KUPKOVIČ, PhD. – Ing. Miroslav TÓTH, PhD. Ekonomická univerzita v Bratislave, Fakulta podnikového manažmentu, Katedra podnikovohospodárska, Dolnozemská cesta 1, 852 35 Bratislava 5; e-mail: tothm@dec.euba.sk
Abstract: Activity Based Costing (ABC method) is new
managerial method of costing, budgeting and accounting system, practice and
technic, which represent causal relationship between creation of outputs and
activities that would consume enterprise sources. Through the medium this causal
relationship can try more accurately allocate costs.
Direct costs would direct allocate on individual outputs, indirect costs can
through the medium multistage cost allocation base to indirect costs. Herewith
try eliminate volume indirect cost expression them variability in relationship
to causality origination of costs. Activity Based Costing includes these
building elements: sources, activities, cost objects and drivers.
Key words: costing, full absorption costing, activity based
costing
JEL Classification: M4, M40
Controlling – moderný nástroj riadenia podniku
Anna ŠATANOVÁ – Marek POTKÁNY*
* doc. Ing. Anna šatanová, CSc. – Ing. Marek Potkány, PhD., Technická univerzita vo Zvolene, Drevárska fakulta, Katedra podnikového hospodárstva, Masarykova 24, 960 53 Zvolen; e-mail: satanova@vsld.tuzvo.sk ; potkany@vsld.tuzvo.sk
Abstract: Controlling
as a tool of company control subserve specified responsibilities and
function like advisory, control and coordination. Controlling from time aspect
can divide to strategic controlling and operative controlling. Intradepartmental
controlling exercise control system by means of variance which have
justification by incomplete costing. This paper deals with three main areas:
determination of controlling – its main tasks and position in the system of
managing; further, with evaluating time aspect of controlling, and finally, with
system of the managing by deviations into interdepartmental controlling
(vertical vs. horizontal structure).
Key words: controlling, price level, contribution,
incomplete costing
JEL Classification: M11, M40
Technické rezervy a investičná činnosť komerčných poisťovní na Slovensku
Eva KAFKOVÁ*
* Ing. Eva KAFKOVÁ, PhD., Ekonomická univerzita v Bratislave, Podnikovohospodár- ska fakulta so sídlom v Košiciach, Katedra ekonómie, Tajovského 13, 040 30 Košice, e-mail: kafkova@euke.sk
Abstract: The transition of
special insurance funds into technical reserves is the integral part of
harmonization of Slovak insurance market with the insurance market of the
European Union. The creation, use and placement of technical reserves have been
in concordance with the European Union Guidelines since 1996. At present there
are some differences in technical reserves volume and in the port-folio
structure of insurance companies.
The obtained results within the process of technical reserves creation and
consistent application of allocation principles are inevitable prerequisites of
further optimisation of investment activities of commercial insurance
businesses.
Key words: technical reserves, investment activity,
investment portfolio
JEL Classification: G22
Priame zahraničné investície a ich vplyv na výkonnosť výrobných podnikov v Slovenskej republike
Tomáš SABOL* – Adela HOŠKOVÁ**
*
doc. Ing. Tomáš SABOL, PhD. ,Technická univerzita Košice, Ekonomická fakulta, Katedra bankovníctva a investovania, B. Němcovej 32, 041 20 Košice; e-mail: tomas.sabol@tuke.skAbstract: Foreign
direct investments (FDI) incoming to Slovakia are targeted into industry with
medium-low technological level, namely in the amount of 55 % of total FDI inflow
in Slovakia.
They bring positive effects mostly in the sphere of labour productivity.
Socalled multiplication or spillover effects are also resources of this positive
development.
The inflow of FDI into Slovak economy did not yet cause visibly higher
ace-leration of value added in the enterprises with FDI.
There are several reasons: it seems that nowadays it is more often to apply
rather simpler production with low finalisation and higher rate of labour for
production of components and parts.
Key words: labour productivity, value-added, level
of technology, spillover effects
JEL Classification: D24, D51, D57
Riadenie výskumu a vývoja v globálnom podnikovom sektore
Arnold Steve LUKNIČ*
* h. doc. Arnold Steve LUKNIČ, PhD., Univerzita Komenského, Fakulta managementu, Katedra managementu, Odbojárov 10, 831 04 Bratislava 3
Abstract: The main goal of the
article is to explain the main components of management of research and
development (R & D) within the global business sector. This includes: the
domains of basic and applied research; organizational structure pertaining to
centralization or decentralization; management of creative teams and
individuals; problems and challenges in achieving balance between short and
long-term research portfolios; and the management and coordination of
international R & D. The approach used assumes context of technological
innovations.
Key words: management of
technological innovation (MTI), basic and applied research, research and
development (R & D), advance engineering, design engineering, gatekeepers,
dynamic random access memory (DRAM)
JEL Classification: O32
Risk of Globalization: Case Study of Lithuanian Economy
Romualdas GINEVICIUS* – Manuela TVARONAVIČIENÉ**
*
Romualdas GINEVICIUS, habil. Dr., professor of economics, Rector of Vilnius Gediminas Technical University, Head of Department of Economics and Management of Enterprises. His research interests are in globalization of firms and theory of a firm, development of regions as well as development of transition economies. E-mail: romualdas.ginevicius@adm.vtu.ltAbstract: The paper deals with
foreign direct investments (FDI) in Lithuania. An issue of priority is to
determine if inflow of foreign capital in all cases contributes sufficiently to
development of national economy. Investigation of controversial impact of FDI on
Lithuania is based on theories presented by concise review of the literature
examining the role of FDI in transition economies. The detailed analysis of FDI
directed to different sectors of Lithuanian economy let to determine cases when
globalization retards economic development of host country.
Key words: globalization,
foreign direct investments, economic growth, privatiza-tion, restructuring of
economy, motivation of investors, quantitative evaluation
JEL Classification: A10, E62, F43, H11, P26
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