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  • Velichko Adamov
    Anatomy of capital provision of investments
    JEL: G31, M41
    Keywords: provision of capital, investments, balance sheet, statement of income and expenditure, financial statements of companies, long-term capital, short-term investments
    Summary: Capital provision of investments requires serious financial revision of the balance sheet and the statement of income. In this respect, what is justified in this article is the need for structuring and designing a financial statement of the companies, which gives the major indicators, necessary for efficient financial provision and management of investments. A critical analysis of the minimal financial balance has been made and the need for using actual financial equilibrium has been proved. In this way, sound company management is impossible without the constant provision of long-term capital for financing a part of short-term investments.
  • A. Pavlov
    Concepts for Material Requirements Planning in the Company
    JEL: G31
    Keywords: corporate finance, stock management, buffer stock, material requirements, corporate orders
    Summary: This article makes a systematic review of modern concepts of the management of material requirements for the company. There is also a consistent debate over the essence and specific technologies for planning the material requirements of the company. Special attention is paid to technology for determining the quantities of firm orders, which determine the quantities to buy in the company concerning the characteristics of the concept of buffer stock. A conclusion has been reached that, when planning the company's material requirements, the concept of buffer stock is easily applicable because planned orders can be defined simply by buffer stock being deducted from the initial balance of stocks available. On the other hand, a buffer period of delivery is somewhat more difficult to apply, because it cannot be obtained by artificially increasing the main period of delivery using some value of security.