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D A TSENOV ACADEMY OF ECONOMICS - SVISHTOV

International Jubilee Scientific Conference

Economieamp and Management inmiddot the 21st Century - Solutions for Sustainability and Growth

8-9112011

Conference papers Volume 2

Tsenov A~ademic Publishing House Svishtov

2011

380 CbJtbP)I(AHHE

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TABLE OF CONTENTS page

5 PLENARY REPORTS

NATIONAL AND INTERNATIONAL ASSUMPTIONS 7 ATANAS DAMYANOV Prof DSc (Econ)

KNOWLEDGE AS AN ECONOMIC CATEGORY 21 LYUBEN D KIREY Prof PhD (EcolI)

35ACCOUNTING CONTROL AUDIT STATISTICS AND MATHEMATICS

ACCOUNTING _ TOOLS FOR REPORTING ACTIVITIES BUSINESSES WHEN HE FELL IN COURT AND BANKRUPTCY LIQUIDATION 37 MARIN D DIMITROV Prof DSc (Econ)

PLANNING CAPITAL INVESTMENTS ALEKSANDAR D KOSTADINOVSKI Assoc Prof PhD 45 BUGICA G JOVANOVA Ass -MSc

IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND THEIR IMPACT ON ECONOMIC GROWTH OUVERA GORGIEVA-TRAJKOVSKA Assoc Profmiddot PhD 53 EMILJA MlTEVA-10CARSKI MSc

ABOUT THE ESSENCE OF PERFORMANCE AUDIT AND ITS DIRECTIONS WITHIN THE PUBLIC SECTOR 61 GEORGI N NIKOLOV Assoc Prof PhD (Econ) bull

MODELS FOR DETERMINING THE CORPORATE FINANCIAL ACCOUNTING

PERFORMANCE 69 GEORGI fjATASHKI Assoc Prof PhD (EcolI)

BALANCED BUSINESS ANALYSIS AND PROTECTING THE STAB LE DEVELOPMENT OF THE ENTERPRISE IN THE CONDITIONS OF FINANCIAL

AND ECONOMIC CRISIS 79 MARKO TIMCHEV Assoc Prof PhD (EcolI)

MOTIVATION TO COUNTERACT THE TAX RACKET 87 EMILYAN ST TANANEEV Assoc Prof PhD (EcolI)

THE ACCOUNTANCY - PAST PRESENT FUTURE 93 MIHAlL DMIHAlLOV Assoc Prof PhD (EcolI)

ACCOUNTING ASPECTS OF RECOGNlTlON AND WRITE-OFF OF FINANCIAL INSTRUMENTS IN THE ENTERPRISE 99 ATANAS B ATANASOV Assoc Prof PhD (ECOII)

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382 TAopound OF COIffCNrS

AGRICULTURAL CENSUS2010 - OPPORTUNITIES FOR ECONOMIC AND SOCIAL CHARACTERISTICS OFTHE AGRICULTURAL SECTOR INBULGARIA POLYA G ANGELOVA Assoc Prof PhD (Econ)

ANALYSIS OF LONGmiddotTERM TANGIBLE ASSETS IN AGRARIANENTERPRISES KJRlL P MITOV Assoc Prof PhD (EcolI)

SOME ASPECTS OF THE ANALYSIS RELATIONSHIPS EFFICIENCY ANDECONOMIC GROWTH MARGARITA GERGOVA Assoc Prof PhD (Econ)

IMPACT OF PRICE FLUCTUATIONS ON FiNACIAL STATEMENTS ROSITSA TS SIMEONOVA Assoc Prof PhD (Econ)

THE CONTROL AND MANAGEMENT SYSTEMS IN THE HIGHERSCHOOLS _EFFICIENCY AND EFFECTIVENESS GEORGI S IVANOV Assoc Prof PhD (EcolI)

MAIN TRENDS IN THE EMPLOYMENT AND UNEMPLOYMENT IN BULGARIA (2000 - 2009) LYUBOMIR I TODOROV Assoc Prof PhD (Econ)

AUDIT RISK KRUM P KRUMOV Assoc Prof PhD (EcOIl)

REGIONAL ASPECTS OF UNEMPLOYMENT IN BULGARIA PUMEN 1 PETKOV Assoc Prof PhD (Econ)

PROBLEMS IN ACCOUNTING FOR COSTS OF STAFF TRAINING GAUA SIVANOVA -KUZMANOVA Assoc Prof PhD (EcolI)

THE FINANCIALECONOMIC ANALYSIS - SOLUTIONS FOR STABILITY AND GROWTH OF THE ENTERPRISE IN THE CONDITIONS OFGLOBALIZATION

ROSITSA N IVANOVA Head Assist Prof PhD (Econ) 171

ALTERNATIVE APPROACHES FOR BUSINESS EFFECTIVENESS ASSESSMENT

LYUBOMIR V TODOROV Head Assist Prof PhD (Econ) 179

ACCOUNTANCY AND ACCOUNTING INFORMATION _ RESOUCE FOR STABILITY AND GROWTH IN THE ENTITY PETYA J PETROVA Head Assist Prof PhD (Econ)

186 IMPACT OF THE CHANGES IN THE ACCOUNTANCY ACT ON THE DOCUMENTS THEIR AlTrHENTICITY AND PROBATIVE VALUE SU VENA G STOYANOVA Head Assist Prof PhD

193

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MAIN COMPONENTS IN FORMATION OFTHE FINANCIAL RESULT FROM AGRICULTURAL ACTIVITY ELENA G GERGIEVA Head Assist Prof PhD 201

STATISTICAL ESTIMATE OFTHE IMPACT OFFOREION TRADE ON THE ECONOMIC GROWTH IN BULGARIA I KRASIMIRA B SLA VEVA Head AssisL Prof PIID (icon) 206

EVALUATION AND ANALYSIS OF CHANGES IN AVERAGE AND THE MARGINAL PROPENSITY TO CONSUMPTION AND SAVINGS BY DECILE GROUP STELA ST TSANOVA Head Assist Prof PhD (Econ) TSVETEUNA EM TSANOVA PhD student 214

ACCOUNTINGTITLE ASPECTS OF THE INTERNAL COMMUNITY TRADE RUMYANA B MIHAYLOVA Head Assist Prof PhD (Econ) 220

TYPES OF RESPONSIBILITIES THAT CAN BE SEARCijED AT RESULT OF CONTROL ACTIVITY PEPA M STOYKOVA Head Assist Prof PhD (Econ) LLM 226

ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION IVAN Y ANDREEV Head Assist Prof PhD (Eeon) 233

CUSTOMS - BARRIER ADMISSION OF COUNTERFEIT GOODS ON THE TERRITORY OFTHE EUROPEAN UNION ZORNITSA G PETKOVA HeadAssisL Prof PhD (Econ) 240

METHODICALLY CHARACTERISTICS OF THE DIAGNOSTIC EVALUATION IN THE AUDIT SILVIYA D KOSTOVA Head Assist Prof PhD (Ecol) 248

MANAGEMENT COSTS IN BUSINESS BOZHIDAR M BOZHlLOV Head Assist Prof PhD (EcOIl) 255

THE PROFESSION OF MANAGEMENT ACCOUNTANT - EUROPEAN AND NATIONAL ASPECTS RADOS VETA Y KRASTEVA-HRISTOVA Head Assist Prof PhD (Econ) 260 ACCOUNTING ASPECTS OFTHE BUSINESS OF BUYING OF WSTE KAUN Y YONOVSKY Head Assist Prof PhD (EcOIl) 268

AUDIT CHANGES IN ALBANIA AS AN INSEPARABLE PART OF GLOBAL CHANGES ALKETA ZHEKU PhD 272

STRATEGYmiddotCENTERED REWARD SYSTEMS IN CORPORATE ORGANIZATIONS MIHAlL ZH MUSOV Assist Prof PhD (Econ) 279

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THEORETICAL METHODOLOGICAL AND PRACTICAL PROBLEMS RELATED TO THE ACCOUNTING SYSTEMS OF COMMERCIAL BANKS VENCISIA V D VECHEV Assist Prof PhD (Econ)

INTERNAL AUDIT middot COSTS AND BENEFITS MOMCHIL B ANTOV Assist Prof PhD (Econ)

MODERN APPRPACHEVS OF MANAGEMENT ACCOUNTING FOR THE EFFECTIVE MANAGEMENT OF COSTS IN HOSPITAL RA YNA ST PETROVA Head Assist Prof

STRUCTURAL DIFFERENCES IN THE ENERGY CONSUMPTION OF THE HOUSEHOLDS IN BULGARIA (2000 - 2009) MARGARRITA S SHOPOVA Head Assist Prof

BUSINESS COMBINATIONS IN THE CONTEXT OF THE APPLICABLE ACCOUNTING STANDARDS DIANA T KRUMOVA Head Assist Prof

PROBLEMS IN THE ACCOUNTING OF DEBT INSTRUMENTS TSVETAN E TSVETKOV Head Assist Prof

KEY ELEMENTS IN ANALYZING THE DISTRIBUTION ACTIVITY KRASIMIR G KULCHEV Head Assist Prof

ACCOUNTING AS A CONTROL SYSTEM BLAGICA G JOVANOVA Ass MSc ALEKSANDAR KOSTADINOVSKI Assoc Prof PhD

PROGRESS STEPS IN THE PROCESS OF CURRENT ACCOUNTING IN UNDERTAKINGS FOR COLLECTIVE INVESTMENT SOFIYA I IUEVA Assist Prof VESEUN P DEKOV PhD student

THE CRITICAL DEVELOPMENT OF A BUSINESS ENTERPRISE AS A PRECONDITION FOR A HYPOTHESIS OF INVAUDITY OF AN GOING CONCERN KONSTANTIN VELCHEY Assist Prof

SPECIFIC CHARACTERISTICS OF ACCOUNTING ON THE BASIC FINANCIAL INSTRUMENTS TRADED ON THE BULGARIAN STOCK EXCHANGE - SOFIA TODOR AT TODOROV Assist Prof

THE CONNECTIONS COSTmiddotCOST PRICE AND COST-CALCULATION IN COMPANIES WITH CONSTRUCTION ACTIVITY GAUNA S CHIPRIYANOVA Assist Prof

bwrnulimrul JfIJie~ Scirmijic umltr~e Economy alld Mallagm1 n the 21 CrllturyshySolutios for Stability and Growlll 8middot9112011 Sihluv

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ISBN 978-954-23-0678-8 (T 2)

D A TSENOV ACADEMY OF ECONOMICS - SVISHTOV

International Jubilee Scientific Conference

Economieamp and Management inmiddot the 21st Century - Solutions for Sustainability and Growth

8-9112011

Conference papers Volume 2

Tsenov A~ademic Publishing House Svishtov

2011

380 CbJtbP)I(AHHE

TEOPETI1KO-METOAonOnI4HI1I1 nPAKTI1KO- npl1nmKHI1 ACnEKTI1 HA OprAHI13Al(I151TA HA C4ETOBOACTBOTO B SAHKI1TE BEHl(HCflABP BEfEB ac IJ-p 288

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TABLE OF CONTENTS page

5 PLENARY REPORTS

NATIONAL AND INTERNATIONAL ASSUMPTIONS 7 ATANAS DAMYANOV Prof DSc (Econ)

KNOWLEDGE AS AN ECONOMIC CATEGORY 21 LYUBEN D KIREY Prof PhD (EcolI)

35ACCOUNTING CONTROL AUDIT STATISTICS AND MATHEMATICS

ACCOUNTING _ TOOLS FOR REPORTING ACTIVITIES BUSINESSES WHEN HE FELL IN COURT AND BANKRUPTCY LIQUIDATION 37 MARIN D DIMITROV Prof DSc (Econ)

PLANNING CAPITAL INVESTMENTS ALEKSANDAR D KOSTADINOVSKI Assoc Prof PhD 45 BUGICA G JOVANOVA Ass -MSc

IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND THEIR IMPACT ON ECONOMIC GROWTH OUVERA GORGIEVA-TRAJKOVSKA Assoc Profmiddot PhD 53 EMILJA MlTEVA-10CARSKI MSc

ABOUT THE ESSENCE OF PERFORMANCE AUDIT AND ITS DIRECTIONS WITHIN THE PUBLIC SECTOR 61 GEORGI N NIKOLOV Assoc Prof PhD (Econ) bull

MODELS FOR DETERMINING THE CORPORATE FINANCIAL ACCOUNTING

PERFORMANCE 69 GEORGI fjATASHKI Assoc Prof PhD (EcolI)

BALANCED BUSINESS ANALYSIS AND PROTECTING THE STAB LE DEVELOPMENT OF THE ENTERPRISE IN THE CONDITIONS OF FINANCIAL

AND ECONOMIC CRISIS 79 MARKO TIMCHEV Assoc Prof PhD (EcolI)

MOTIVATION TO COUNTERACT THE TAX RACKET 87 EMILYAN ST TANANEEV Assoc Prof PhD (EcolI)

THE ACCOUNTANCY - PAST PRESENT FUTURE 93 MIHAlL DMIHAlLOV Assoc Prof PhD (EcolI)

ACCOUNTING ASPECTS OF RECOGNlTlON AND WRITE-OFF OF FINANCIAL INSTRUMENTS IN THE ENTERPRISE 99 ATANAS B ATANASOV Assoc Prof PhD (ECOII)

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382 TAopound OF COIffCNrS

AGRICULTURAL CENSUS2010 - OPPORTUNITIES FOR ECONOMIC AND SOCIAL CHARACTERISTICS OFTHE AGRICULTURAL SECTOR INBULGARIA POLYA G ANGELOVA Assoc Prof PhD (Econ)

ANALYSIS OF LONGmiddotTERM TANGIBLE ASSETS IN AGRARIANENTERPRISES KJRlL P MITOV Assoc Prof PhD (EcolI)

SOME ASPECTS OF THE ANALYSIS RELATIONSHIPS EFFICIENCY ANDECONOMIC GROWTH MARGARITA GERGOVA Assoc Prof PhD (Econ)

IMPACT OF PRICE FLUCTUATIONS ON FiNACIAL STATEMENTS ROSITSA TS SIMEONOVA Assoc Prof PhD (Econ)

THE CONTROL AND MANAGEMENT SYSTEMS IN THE HIGHERSCHOOLS _EFFICIENCY AND EFFECTIVENESS GEORGI S IVANOV Assoc Prof PhD (EcolI)

MAIN TRENDS IN THE EMPLOYMENT AND UNEMPLOYMENT IN BULGARIA (2000 - 2009) LYUBOMIR I TODOROV Assoc Prof PhD (Econ)

AUDIT RISK KRUM P KRUMOV Assoc Prof PhD (EcOIl)

REGIONAL ASPECTS OF UNEMPLOYMENT IN BULGARIA PUMEN 1 PETKOV Assoc Prof PhD (Econ)

PROBLEMS IN ACCOUNTING FOR COSTS OF STAFF TRAINING GAUA SIVANOVA -KUZMANOVA Assoc Prof PhD (EcolI)

THE FINANCIALECONOMIC ANALYSIS - SOLUTIONS FOR STABILITY AND GROWTH OF THE ENTERPRISE IN THE CONDITIONS OFGLOBALIZATION

ROSITSA N IVANOVA Head Assist Prof PhD (Econ) 171

ALTERNATIVE APPROACHES FOR BUSINESS EFFECTIVENESS ASSESSMENT

LYUBOMIR V TODOROV Head Assist Prof PhD (Econ) 179

ACCOUNTANCY AND ACCOUNTING INFORMATION _ RESOUCE FOR STABILITY AND GROWTH IN THE ENTITY PETYA J PETROVA Head Assist Prof PhD (Econ)

186 IMPACT OF THE CHANGES IN THE ACCOUNTANCY ACT ON THE DOCUMENTS THEIR AlTrHENTICITY AND PROBATIVE VALUE SU VENA G STOYANOVA Head Assist Prof PhD

193

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-_------- -- ~J

7AIJLcOFCOIff1WTS 383

MAIN COMPONENTS IN FORMATION OFTHE FINANCIAL RESULT FROM AGRICULTURAL ACTIVITY ELENA G GERGIEVA Head Assist Prof PhD 201

STATISTICAL ESTIMATE OFTHE IMPACT OFFOREION TRADE ON THE ECONOMIC GROWTH IN BULGARIA I KRASIMIRA B SLA VEVA Head AssisL Prof PIID (icon) 206

EVALUATION AND ANALYSIS OF CHANGES IN AVERAGE AND THE MARGINAL PROPENSITY TO CONSUMPTION AND SAVINGS BY DECILE GROUP STELA ST TSANOVA Head Assist Prof PhD (Econ) TSVETEUNA EM TSANOVA PhD student 214

ACCOUNTINGTITLE ASPECTS OF THE INTERNAL COMMUNITY TRADE RUMYANA B MIHAYLOVA Head Assist Prof PhD (Econ) 220

TYPES OF RESPONSIBILITIES THAT CAN BE SEARCijED AT RESULT OF CONTROL ACTIVITY PEPA M STOYKOVA Head Assist Prof PhD (Econ) LLM 226

ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION IVAN Y ANDREEV Head Assist Prof PhD (Eeon) 233

CUSTOMS - BARRIER ADMISSION OF COUNTERFEIT GOODS ON THE TERRITORY OFTHE EUROPEAN UNION ZORNITSA G PETKOVA HeadAssisL Prof PhD (Econ) 240

METHODICALLY CHARACTERISTICS OF THE DIAGNOSTIC EVALUATION IN THE AUDIT SILVIYA D KOSTOVA Head Assist Prof PhD (Ecol) 248

MANAGEMENT COSTS IN BUSINESS BOZHIDAR M BOZHlLOV Head Assist Prof PhD (EcOIl) 255

THE PROFESSION OF MANAGEMENT ACCOUNTANT - EUROPEAN AND NATIONAL ASPECTS RADOS VETA Y KRASTEVA-HRISTOVA Head Assist Prof PhD (Econ) 260 ACCOUNTING ASPECTS OFTHE BUSINESS OF BUYING OF WSTE KAUN Y YONOVSKY Head Assist Prof PhD (EcOIl) 268

AUDIT CHANGES IN ALBANIA AS AN INSEPARABLE PART OF GLOBAL CHANGES ALKETA ZHEKU PhD 272

STRATEGYmiddotCENTERED REWARD SYSTEMS IN CORPORATE ORGANIZATIONS MIHAlL ZH MUSOV Assist Prof PhD (Econ) 279

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PCIUIIIIJ1 n cllfnfjurll(1Cm pncm~JItmiddot 8middot911 2011 ~ ~J CHurllin

l i 384 TAIllEOFCONTENTS

THEORETICAL METHODOLOGICAL AND PRACTICAL PROBLEMS RELATED TO THE ACCOUNTING SYSTEMS OF COMMERCIAL BANKS VENCISIA V D VECHEV Assist Prof PhD (Econ)

INTERNAL AUDIT middot COSTS AND BENEFITS MOMCHIL B ANTOV Assist Prof PhD (Econ)

MODERN APPRPACHEVS OF MANAGEMENT ACCOUNTING FOR THE EFFECTIVE MANAGEMENT OF COSTS IN HOSPITAL RA YNA ST PETROVA Head Assist Prof

STRUCTURAL DIFFERENCES IN THE ENERGY CONSUMPTION OF THE HOUSEHOLDS IN BULGARIA (2000 - 2009) MARGARRITA S SHOPOVA Head Assist Prof

BUSINESS COMBINATIONS IN THE CONTEXT OF THE APPLICABLE ACCOUNTING STANDARDS DIANA T KRUMOVA Head Assist Prof

PROBLEMS IN THE ACCOUNTING OF DEBT INSTRUMENTS TSVETAN E TSVETKOV Head Assist Prof

KEY ELEMENTS IN ANALYZING THE DISTRIBUTION ACTIVITY KRASIMIR G KULCHEV Head Assist Prof

ACCOUNTING AS A CONTROL SYSTEM BLAGICA G JOVANOVA Ass MSc ALEKSANDAR KOSTADINOVSKI Assoc Prof PhD

PROGRESS STEPS IN THE PROCESS OF CURRENT ACCOUNTING IN UNDERTAKINGS FOR COLLECTIVE INVESTMENT SOFIYA I IUEVA Assist Prof VESEUN P DEKOV PhD student

THE CRITICAL DEVELOPMENT OF A BUSINESS ENTERPRISE AS A PRECONDITION FOR A HYPOTHESIS OF INVAUDITY OF AN GOING CONCERN KONSTANTIN VELCHEY Assist Prof

SPECIFIC CHARACTERISTICS OF ACCOUNTING ON THE BASIC FINANCIAL INSTRUMENTS TRADED ON THE BULGARIAN STOCK EXCHANGE - SOFIA TODOR AT TODOROV Assist Prof

THE CONNECTIONS COSTmiddotCOST PRICE AND COST-CALCULATION IN COMPANIES WITH CONSTRUCTION ACTIVITY GAUNA S CHIPRIYANOVA Assist Prof

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TABLE OF CONTENTS page

5 PLENARY REPORTS

NATIONAL AND INTERNATIONAL ASSUMPTIONS 7 ATANAS DAMYANOV Prof DSc (Econ)

KNOWLEDGE AS AN ECONOMIC CATEGORY 21 LYUBEN D KIREY Prof PhD (EcolI)

35ACCOUNTING CONTROL AUDIT STATISTICS AND MATHEMATICS

ACCOUNTING _ TOOLS FOR REPORTING ACTIVITIES BUSINESSES WHEN HE FELL IN COURT AND BANKRUPTCY LIQUIDATION 37 MARIN D DIMITROV Prof DSc (Econ)

PLANNING CAPITAL INVESTMENTS ALEKSANDAR D KOSTADINOVSKI Assoc Prof PhD 45 BUGICA G JOVANOVA Ass -MSc

IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND THEIR IMPACT ON ECONOMIC GROWTH OUVERA GORGIEVA-TRAJKOVSKA Assoc Profmiddot PhD 53 EMILJA MlTEVA-10CARSKI MSc

ABOUT THE ESSENCE OF PERFORMANCE AUDIT AND ITS DIRECTIONS WITHIN THE PUBLIC SECTOR 61 GEORGI N NIKOLOV Assoc Prof PhD (Econ) bull

MODELS FOR DETERMINING THE CORPORATE FINANCIAL ACCOUNTING

PERFORMANCE 69 GEORGI fjATASHKI Assoc Prof PhD (EcolI)

BALANCED BUSINESS ANALYSIS AND PROTECTING THE STAB LE DEVELOPMENT OF THE ENTERPRISE IN THE CONDITIONS OF FINANCIAL

AND ECONOMIC CRISIS 79 MARKO TIMCHEV Assoc Prof PhD (EcolI)

MOTIVATION TO COUNTERACT THE TAX RACKET 87 EMILYAN ST TANANEEV Assoc Prof PhD (EcolI)

THE ACCOUNTANCY - PAST PRESENT FUTURE 93 MIHAlL DMIHAlLOV Assoc Prof PhD (EcolI)

ACCOUNTING ASPECTS OF RECOGNlTlON AND WRITE-OFF OF FINANCIAL INSTRUMENTS IN THE ENTERPRISE 99 ATANAS B ATANASOV Assoc Prof PhD (ECOII)

Mea()yuapoc)tI lCJ6uJltuillu 1f()llfUU KUJltPepelll u HKotlOAlllIlrInin yplUleUtlt trlU d XXI tJtKshy

pIWelUH ]n cmnliulllocm U pnCllleJlc 8middot9112011 z ~p CGlIfOrJ

382 TAopound OF COIffCNrS

AGRICULTURAL CENSUS2010 - OPPORTUNITIES FOR ECONOMIC AND SOCIAL CHARACTERISTICS OFTHE AGRICULTURAL SECTOR INBULGARIA POLYA G ANGELOVA Assoc Prof PhD (Econ)

ANALYSIS OF LONGmiddotTERM TANGIBLE ASSETS IN AGRARIANENTERPRISES KJRlL P MITOV Assoc Prof PhD (EcolI)

SOME ASPECTS OF THE ANALYSIS RELATIONSHIPS EFFICIENCY ANDECONOMIC GROWTH MARGARITA GERGOVA Assoc Prof PhD (Econ)

IMPACT OF PRICE FLUCTUATIONS ON FiNACIAL STATEMENTS ROSITSA TS SIMEONOVA Assoc Prof PhD (Econ)

THE CONTROL AND MANAGEMENT SYSTEMS IN THE HIGHERSCHOOLS _EFFICIENCY AND EFFECTIVENESS GEORGI S IVANOV Assoc Prof PhD (EcolI)

MAIN TRENDS IN THE EMPLOYMENT AND UNEMPLOYMENT IN BULGARIA (2000 - 2009) LYUBOMIR I TODOROV Assoc Prof PhD (Econ)

AUDIT RISK KRUM P KRUMOV Assoc Prof PhD (EcOIl)

REGIONAL ASPECTS OF UNEMPLOYMENT IN BULGARIA PUMEN 1 PETKOV Assoc Prof PhD (Econ)

PROBLEMS IN ACCOUNTING FOR COSTS OF STAFF TRAINING GAUA SIVANOVA -KUZMANOVA Assoc Prof PhD (EcolI)

THE FINANCIALECONOMIC ANALYSIS - SOLUTIONS FOR STABILITY AND GROWTH OF THE ENTERPRISE IN THE CONDITIONS OFGLOBALIZATION

ROSITSA N IVANOVA Head Assist Prof PhD (Econ) 171

ALTERNATIVE APPROACHES FOR BUSINESS EFFECTIVENESS ASSESSMENT

LYUBOMIR V TODOROV Head Assist Prof PhD (Econ) 179

ACCOUNTANCY AND ACCOUNTING INFORMATION _ RESOUCE FOR STABILITY AND GROWTH IN THE ENTITY PETYA J PETROVA Head Assist Prof PhD (Econ)

186 IMPACT OF THE CHANGES IN THE ACCOUNTANCY ACT ON THE DOCUMENTS THEIR AlTrHENTICITY AND PROBATIVE VALUE SU VENA G STOYANOVA Head Assist Prof PhD

193

IIIIertlOInllol JulJiltf ScitlIIijic enrertlIct fEc--shy-_ bullUllu and MantlKtmtnl in ii 21 CIII11ry_

MJluilJlIs Siabilirytmd GrowtJ-J amiddot91120J SvishlOlI I i I

-_------- -- ~J

7AIJLcOFCOIff1WTS 383

MAIN COMPONENTS IN FORMATION OFTHE FINANCIAL RESULT FROM AGRICULTURAL ACTIVITY ELENA G GERGIEVA Head Assist Prof PhD 201

STATISTICAL ESTIMATE OFTHE IMPACT OFFOREION TRADE ON THE ECONOMIC GROWTH IN BULGARIA I KRASIMIRA B SLA VEVA Head AssisL Prof PIID (icon) 206

EVALUATION AND ANALYSIS OF CHANGES IN AVERAGE AND THE MARGINAL PROPENSITY TO CONSUMPTION AND SAVINGS BY DECILE GROUP STELA ST TSANOVA Head Assist Prof PhD (Econ) TSVETEUNA EM TSANOVA PhD student 214

ACCOUNTINGTITLE ASPECTS OF THE INTERNAL COMMUNITY TRADE RUMYANA B MIHAYLOVA Head Assist Prof PhD (Econ) 220

TYPES OF RESPONSIBILITIES THAT CAN BE SEARCijED AT RESULT OF CONTROL ACTIVITY PEPA M STOYKOVA Head Assist Prof PhD (Econ) LLM 226

ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION IVAN Y ANDREEV Head Assist Prof PhD (Eeon) 233

CUSTOMS - BARRIER ADMISSION OF COUNTERFEIT GOODS ON THE TERRITORY OFTHE EUROPEAN UNION ZORNITSA G PETKOVA HeadAssisL Prof PhD (Econ) 240

METHODICALLY CHARACTERISTICS OF THE DIAGNOSTIC EVALUATION IN THE AUDIT SILVIYA D KOSTOVA Head Assist Prof PhD (Ecol) 248

MANAGEMENT COSTS IN BUSINESS BOZHIDAR M BOZHlLOV Head Assist Prof PhD (EcOIl) 255

THE PROFESSION OF MANAGEMENT ACCOUNTANT - EUROPEAN AND NATIONAL ASPECTS RADOS VETA Y KRASTEVA-HRISTOVA Head Assist Prof PhD (Econ) 260 ACCOUNTING ASPECTS OFTHE BUSINESS OF BUYING OF WSTE KAUN Y YONOVSKY Head Assist Prof PhD (EcOIl) 268

AUDIT CHANGES IN ALBANIA AS AN INSEPARABLE PART OF GLOBAL CHANGES ALKETA ZHEKU PhD 272

STRATEGYmiddotCENTERED REWARD SYSTEMS IN CORPORATE ORGANIZATIONS MIHAlL ZH MUSOV Assist Prof PhD (Econ) 279

MfxtlYIIpmJIUIIt)(III1ftIIU IIQ1110 K()iltlrpellllllll HItOlluKnnlll nllhllJltIII1tm XXI tltKshy

PCIUIIIIJ1 n cllfnfjurll(1Cm pncm~JItmiddot 8middot911 2011 ~ ~J CHurllin

l i 384 TAIllEOFCONTENTS

THEORETICAL METHODOLOGICAL AND PRACTICAL PROBLEMS RELATED TO THE ACCOUNTING SYSTEMS OF COMMERCIAL BANKS VENCISIA V D VECHEV Assist Prof PhD (Econ)

INTERNAL AUDIT middot COSTS AND BENEFITS MOMCHIL B ANTOV Assist Prof PhD (Econ)

MODERN APPRPACHEVS OF MANAGEMENT ACCOUNTING FOR THE EFFECTIVE MANAGEMENT OF COSTS IN HOSPITAL RA YNA ST PETROVA Head Assist Prof

STRUCTURAL DIFFERENCES IN THE ENERGY CONSUMPTION OF THE HOUSEHOLDS IN BULGARIA (2000 - 2009) MARGARRITA S SHOPOVA Head Assist Prof

BUSINESS COMBINATIONS IN THE CONTEXT OF THE APPLICABLE ACCOUNTING STANDARDS DIANA T KRUMOVA Head Assist Prof

PROBLEMS IN THE ACCOUNTING OF DEBT INSTRUMENTS TSVETAN E TSVETKOV Head Assist Prof

KEY ELEMENTS IN ANALYZING THE DISTRIBUTION ACTIVITY KRASIMIR G KULCHEV Head Assist Prof

ACCOUNTING AS A CONTROL SYSTEM BLAGICA G JOVANOVA Ass MSc ALEKSANDAR KOSTADINOVSKI Assoc Prof PhD

PROGRESS STEPS IN THE PROCESS OF CURRENT ACCOUNTING IN UNDERTAKINGS FOR COLLECTIVE INVESTMENT SOFIYA I IUEVA Assist Prof VESEUN P DEKOV PhD student

THE CRITICAL DEVELOPMENT OF A BUSINESS ENTERPRISE AS A PRECONDITION FOR A HYPOTHESIS OF INVAUDITY OF AN GOING CONCERN KONSTANTIN VELCHEY Assist Prof

SPECIFIC CHARACTERISTICS OF ACCOUNTING ON THE BASIC FINANCIAL INSTRUMENTS TRADED ON THE BULGARIAN STOCK EXCHANGE - SOFIA TODOR AT TODOROV Assist Prof

THE CONNECTIONS COSTmiddotCOST PRICE AND COST-CALCULATION IN COMPANIES WITH CONSTRUCTION ACTIVITY GAUNA S CHIPRIYANOVA Assist Prof

bwrnulimrul JfIJie~ Scirmijic umltr~e Economy alld Mallagm1 n the 21 CrllturyshySolutios for Stability and Growlll 8middot9112011 Sihluv

288

296

303

311

319

327

334

339

347

354

361

368

II

I

I

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Me~yHapoAHa J06HJleHlla Hayllla KOHclJepeHUHB

KKOHOMHKATA H YllPABJIEHHETO B XXI BEK - PEllIEIDUl3A CTASHJIHOCT Ii PACTEJK

8-9112011 r

C60pHKK AOKJl8[lH

TOM 2

ISBN 978-954-23-0678-8 (T 2)

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382 TAopound OF COIffCNrS

AGRICULTURAL CENSUS2010 - OPPORTUNITIES FOR ECONOMIC AND SOCIAL CHARACTERISTICS OFTHE AGRICULTURAL SECTOR INBULGARIA POLYA G ANGELOVA Assoc Prof PhD (Econ)

ANALYSIS OF LONGmiddotTERM TANGIBLE ASSETS IN AGRARIANENTERPRISES KJRlL P MITOV Assoc Prof PhD (EcolI)

SOME ASPECTS OF THE ANALYSIS RELATIONSHIPS EFFICIENCY ANDECONOMIC GROWTH MARGARITA GERGOVA Assoc Prof PhD (Econ)

IMPACT OF PRICE FLUCTUATIONS ON FiNACIAL STATEMENTS ROSITSA TS SIMEONOVA Assoc Prof PhD (Econ)

THE CONTROL AND MANAGEMENT SYSTEMS IN THE HIGHERSCHOOLS _EFFICIENCY AND EFFECTIVENESS GEORGI S IVANOV Assoc Prof PhD (EcolI)

MAIN TRENDS IN THE EMPLOYMENT AND UNEMPLOYMENT IN BULGARIA (2000 - 2009) LYUBOMIR I TODOROV Assoc Prof PhD (Econ)

AUDIT RISK KRUM P KRUMOV Assoc Prof PhD (EcOIl)

REGIONAL ASPECTS OF UNEMPLOYMENT IN BULGARIA PUMEN 1 PETKOV Assoc Prof PhD (Econ)

PROBLEMS IN ACCOUNTING FOR COSTS OF STAFF TRAINING GAUA SIVANOVA -KUZMANOVA Assoc Prof PhD (EcolI)

THE FINANCIALECONOMIC ANALYSIS - SOLUTIONS FOR STABILITY AND GROWTH OF THE ENTERPRISE IN THE CONDITIONS OFGLOBALIZATION

ROSITSA N IVANOVA Head Assist Prof PhD (Econ) 171

ALTERNATIVE APPROACHES FOR BUSINESS EFFECTIVENESS ASSESSMENT

LYUBOMIR V TODOROV Head Assist Prof PhD (Econ) 179

ACCOUNTANCY AND ACCOUNTING INFORMATION _ RESOUCE FOR STABILITY AND GROWTH IN THE ENTITY PETYA J PETROVA Head Assist Prof PhD (Econ)

186 IMPACT OF THE CHANGES IN THE ACCOUNTANCY ACT ON THE DOCUMENTS THEIR AlTrHENTICITY AND PROBATIVE VALUE SU VENA G STOYANOVA Head Assist Prof PhD

193

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7AIJLcOFCOIff1WTS 383

MAIN COMPONENTS IN FORMATION OFTHE FINANCIAL RESULT FROM AGRICULTURAL ACTIVITY ELENA G GERGIEVA Head Assist Prof PhD 201

STATISTICAL ESTIMATE OFTHE IMPACT OFFOREION TRADE ON THE ECONOMIC GROWTH IN BULGARIA I KRASIMIRA B SLA VEVA Head AssisL Prof PIID (icon) 206

EVALUATION AND ANALYSIS OF CHANGES IN AVERAGE AND THE MARGINAL PROPENSITY TO CONSUMPTION AND SAVINGS BY DECILE GROUP STELA ST TSANOVA Head Assist Prof PhD (Econ) TSVETEUNA EM TSANOVA PhD student 214

ACCOUNTINGTITLE ASPECTS OF THE INTERNAL COMMUNITY TRADE RUMYANA B MIHAYLOVA Head Assist Prof PhD (Econ) 220

TYPES OF RESPONSIBILITIES THAT CAN BE SEARCijED AT RESULT OF CONTROL ACTIVITY PEPA M STOYKOVA Head Assist Prof PhD (Econ) LLM 226

ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION IVAN Y ANDREEV Head Assist Prof PhD (Eeon) 233

CUSTOMS - BARRIER ADMISSION OF COUNTERFEIT GOODS ON THE TERRITORY OFTHE EUROPEAN UNION ZORNITSA G PETKOVA HeadAssisL Prof PhD (Econ) 240

METHODICALLY CHARACTERISTICS OF THE DIAGNOSTIC EVALUATION IN THE AUDIT SILVIYA D KOSTOVA Head Assist Prof PhD (Ecol) 248

MANAGEMENT COSTS IN BUSINESS BOZHIDAR M BOZHlLOV Head Assist Prof PhD (EcOIl) 255

THE PROFESSION OF MANAGEMENT ACCOUNTANT - EUROPEAN AND NATIONAL ASPECTS RADOS VETA Y KRASTEVA-HRISTOVA Head Assist Prof PhD (Econ) 260 ACCOUNTING ASPECTS OFTHE BUSINESS OF BUYING OF WSTE KAUN Y YONOVSKY Head Assist Prof PhD (EcOIl) 268

AUDIT CHANGES IN ALBANIA AS AN INSEPARABLE PART OF GLOBAL CHANGES ALKETA ZHEKU PhD 272

STRATEGYmiddotCENTERED REWARD SYSTEMS IN CORPORATE ORGANIZATIONS MIHAlL ZH MUSOV Assist Prof PhD (Econ) 279

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PCIUIIIIJ1 n cllfnfjurll(1Cm pncm~JItmiddot 8middot911 2011 ~ ~J CHurllin

l i 384 TAIllEOFCONTENTS

THEORETICAL METHODOLOGICAL AND PRACTICAL PROBLEMS RELATED TO THE ACCOUNTING SYSTEMS OF COMMERCIAL BANKS VENCISIA V D VECHEV Assist Prof PhD (Econ)

INTERNAL AUDIT middot COSTS AND BENEFITS MOMCHIL B ANTOV Assist Prof PhD (Econ)

MODERN APPRPACHEVS OF MANAGEMENT ACCOUNTING FOR THE EFFECTIVE MANAGEMENT OF COSTS IN HOSPITAL RA YNA ST PETROVA Head Assist Prof

STRUCTURAL DIFFERENCES IN THE ENERGY CONSUMPTION OF THE HOUSEHOLDS IN BULGARIA (2000 - 2009) MARGARRITA S SHOPOVA Head Assist Prof

BUSINESS COMBINATIONS IN THE CONTEXT OF THE APPLICABLE ACCOUNTING STANDARDS DIANA T KRUMOVA Head Assist Prof

PROBLEMS IN THE ACCOUNTING OF DEBT INSTRUMENTS TSVETAN E TSVETKOV Head Assist Prof

KEY ELEMENTS IN ANALYZING THE DISTRIBUTION ACTIVITY KRASIMIR G KULCHEV Head Assist Prof

ACCOUNTING AS A CONTROL SYSTEM BLAGICA G JOVANOVA Ass MSc ALEKSANDAR KOSTADINOVSKI Assoc Prof PhD

PROGRESS STEPS IN THE PROCESS OF CURRENT ACCOUNTING IN UNDERTAKINGS FOR COLLECTIVE INVESTMENT SOFIYA I IUEVA Assist Prof VESEUN P DEKOV PhD student

THE CRITICAL DEVELOPMENT OF A BUSINESS ENTERPRISE AS A PRECONDITION FOR A HYPOTHESIS OF INVAUDITY OF AN GOING CONCERN KONSTANTIN VELCHEY Assist Prof

SPECIFIC CHARACTERISTICS OF ACCOUNTING ON THE BASIC FINANCIAL INSTRUMENTS TRADED ON THE BULGARIAN STOCK EXCHANGE - SOFIA TODOR AT TODOROV Assist Prof

THE CONNECTIONS COSTmiddotCOST PRICE AND COST-CALCULATION IN COMPANIES WITH CONSTRUCTION ACTIVITY GAUNA S CHIPRIYANOVA Assist Prof

bwrnulimrul JfIJie~ Scirmijic umltr~e Economy alld Mallagm1 n the 21 CrllturyshySolutios for Stability and Growlll 8middot9112011 Sihluv

288

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approach Burr Ridge 1993

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bIlAFHl(A ROBAHOBA acc M- AJIEKCAH4AP KOCTA4HHOBCKH 001( 0-

ACCOUNTING AS A CONTROL SYSTEM

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KlIOIOBU oyu QlfQnll3 KOllmpon ooum cIemooocm6o rjJUHOIICll centuIOlfCOlI perueIIUJI

Key words analysis control audit accounting finance financial decisions

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1 XPHcTOB C OCHOBH HI ynpaBneHHeTO BlpH3 1997 C 317

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l i 384 TAIllEOFCONTENTS

THEORETICAL METHODOLOGICAL AND PRACTICAL PROBLEMS RELATED TO THE ACCOUNTING SYSTEMS OF COMMERCIAL BANKS VENCISIA V D VECHEV Assist Prof PhD (Econ)

INTERNAL AUDIT middot COSTS AND BENEFITS MOMCHIL B ANTOV Assist Prof PhD (Econ)

MODERN APPRPACHEVS OF MANAGEMENT ACCOUNTING FOR THE EFFECTIVE MANAGEMENT OF COSTS IN HOSPITAL RA YNA ST PETROVA Head Assist Prof

STRUCTURAL DIFFERENCES IN THE ENERGY CONSUMPTION OF THE HOUSEHOLDS IN BULGARIA (2000 - 2009) MARGARRITA S SHOPOVA Head Assist Prof

BUSINESS COMBINATIONS IN THE CONTEXT OF THE APPLICABLE ACCOUNTING STANDARDS DIANA T KRUMOVA Head Assist Prof

PROBLEMS IN THE ACCOUNTING OF DEBT INSTRUMENTS TSVETAN E TSVETKOV Head Assist Prof

KEY ELEMENTS IN ANALYZING THE DISTRIBUTION ACTIVITY KRASIMIR G KULCHEV Head Assist Prof

ACCOUNTING AS A CONTROL SYSTEM BLAGICA G JOVANOVA Ass MSc ALEKSANDAR KOSTADINOVSKI Assoc Prof PhD

PROGRESS STEPS IN THE PROCESS OF CURRENT ACCOUNTING IN UNDERTAKINGS FOR COLLECTIVE INVESTMENT SOFIYA I IUEVA Assist Prof VESEUN P DEKOV PhD student

THE CRITICAL DEVELOPMENT OF A BUSINESS ENTERPRISE AS A PRECONDITION FOR A HYPOTHESIS OF INVAUDITY OF AN GOING CONCERN KONSTANTIN VELCHEY Assist Prof

SPECIFIC CHARACTERISTICS OF ACCOUNTING ON THE BASIC FINANCIAL INSTRUMENTS TRADED ON THE BULGARIAN STOCK EXCHANGE - SOFIA TODOR AT TODOROV Assist Prof

THE CONNECTIONS COSTmiddotCOST PRICE AND COST-CALCULATION IN COMPANIES WITH CONSTRUCTION ACTIVITY GAUNA S CHIPRIYANOVA Assist Prof

bwrnulimrul JfIJie~ Scirmijic umltr~e Economy alld Mallagm1 n the 21 CrllturyshySolutios for Stability and Growlll 8middot9112011 Sihluv

288

296

303

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354

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368

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I

I

AKADEMmHO 113MTEJICTBO uEHOB - CBmuOB

Me~yHapoAHa J06HJleHlla Hayllla KOHclJepeHUHB

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8-9112011 r

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TOM 2

ISBN 978-954-23-0678-8 (T 2)

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approach Burr Ridge 1993

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C4ETOBOnCTBOTO KATO KOHTPOJIHA CHCTEMA

bIlAFHl(A ROBAHOBA acc M- AJIEKCAH4AP KOCTA4HHOBCKH 001( 0-

ACCOUNTING AS A CONTROL SYSTEM

BLAGICA G JOVANOVA AsstMSc ALEKSANDAR KOSTADINOVSKI AssocProf PhD

KlIOIOBU oyu QlfQnll3 KOllmpon ooum cIemooocm6o rjJUHOIICll centuIOlfCOlI perueIIUJI

Key words analysis control audit accounting finance financial decisions

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