Economic Archive

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  ON THE 100TH ANNIVERSARY OF THE FOUNDER OF THE ODESSA SCIENTIFIC SCHOOL OF ECONOMIC THOUGHT A. K. POKRYTAN

  The partnership between the Odessa National University of Economics and "D. A. Tsenov” Academy of Economics is an example of a successful model for adding value in the field of scientific research. With its annual scientific conferences, the Odessa National University of Economics has provided dozens of scientists from the Svishtov Academy and ... The partnership between the Odessa National University of Economics and "D. A. Tsenov” Academy of Economics is an example of a successful model for adding value in the field of scientific research. With its annual scientific conferences, the Odessa National University of Economics has provided dozens of scientists from the Svishtov Academy and other foreign researchers with the opportunity to publish their papers abroad. Prof. Mihail Zveryakov himself is a Doctor Honoris Causa (Zastrahovatel.com, 2010) of D. A. Tsenov Academy and a prominent co-author in collaborative research publications indexed in SCOPUS Q1/WoS (Zahariev, et al., 2020). The paper commemorates and pays due respect to Prof. Anatoly Karpovich Pokrytan - one of the most prominent scientists in the field of economics whose centenary provided his scientific followers with the opportunity to reflect on his scientific legacy. The 100th anniversary of the establishment of the Odessa National Economic University in Ukraine (founded under the name Odessa Institute of National Economy) on 16 May 1921 is another evidence for our Ukrainian partner’s tenacity during the decades of intense socio-economic and ideological changes of the 20th and the 21st century.

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  MANAGEMENT ACCOUNTING IN AGRICULTURAL ENTERPRISES – THE BUDGETING FUNCTION

  The significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting were implemented in agricultural enterprises, this would lead to more efficient management. The purpose of the paper is – ... The significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting were implemented in agricultural enterprises, this would lead to more efficient management. The purpose of the paper is – on the basis of presenting the relationship between management and accounting – to outline the capacity of the planning and budgeting system for setting management objectives and parameters which acquire various quantitative and qualitative dimensions; this shall be achieved through managerial decisions. We propose a conceptual model of the planning and budgeting system at the agricultural enterprise which shall reflect its specific characteristics and create information for its future development; forecast its financial state, the results of the activity, the cash flows, the changes in the assets and the capital.

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  FINANCIAL ISSUES AND FUNDING IN THE BULGARIAN BEEKEEPING SECTOR

  The aim of the study is to establish the amount of funding in Bulgarian beekeeping and their trends. The goal is achived through an analysis of the tendencies and the main sources of financial means. The study analyses the financial support from European and national funds (the National Beekeeping Program, the de minimis scheme, the Rural ... The aim of the study is to establish the amount of funding in Bulgarian beekeeping and their trends. The goal is achived through an analysis of the tendencies and the main sources of financial means. The study analyses the financial support from European and national funds (the National Beekeeping Program, the de minimis scheme, the Rural Development Program) for over BGN 18 million and from commercial banks and own sources for over BGN 3 million. Together they form financial markets for over BGN 21 million a year in Bulgarian beekeeping. The European and state financial resources intended for Bulgarian beekeeping from the country's membership in the EU are increasing in absolute terms, but are decreasing relative to the total funds. Bulgarian beekeeping has gained access to additional funding, which is not proportionate in comparison with other sectors. Additional financial support is needed per hive for the ecosystem pollination service in order to ensure biodiversity and food security in the EU. The financing of the Bulgarian beekeeping will continue to grow steadily.