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  PRACTICAL ASPECTS OF FINANCIAL CONTROLLING IN A COMPANY

  Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control � with detecting deviations from the goals, whereas analysis is associated with disclosing the ... Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and developing planned budgets, control � with detecting deviations from the goals, whereas analysis is associated with disclosing the reasons for these deviations. The information system occupies a central place in financial controlling. It includes a system of indicators; the leading indicator being considered as an objective. The role of information systems in controlling is to link planning activities, control and analysis. This article presents the application of the information system of financial controlling in a particular company � an insurance company operating in the sector of General Insurance.

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  STATISTICS AND ITS SCIENTIFIC AND PRACTICAL ASPECTS - TRADITIONS AND CONTEMPORARY DIMENSIONS

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  TRANSACTION COSTS IN COLLECTIVE WASTE RECOVERY SYSTEMS IN THE EU

  The study aims to identify the institutional flaws of the current EU waste management model by analysing the economic model of �extended producer responsibility� and collective waste management systems and to create a model for measuring the transaction costs borne by waste recovery organizations. The model was approbated by analysing the ... The study aims to identify the institutional flaws of the current EU waste management model by analysing the economic model of �extended producer responsibility� and collective waste management systems and to create a model for measuring the transaction costs borne by waste recovery organizations. The model was approbated by analysing the Bulgarian collective waste management systems that have been complying with the EU legislation for the last 10 years. The analysis focuses on waste oils because of their economic importance and the limited number of studies and analyses in this field as the predominant body of research to date has mainly addressed packaging waste, mixed household waste or discarded electrical and electronic equipment. The study aims to support the process of establishing a �circular economy� in the EU, which was initiated in 2015.