Doplněk 1

Struktura systému finančního řízení


a)      původní (anglosaská verze)

b)      modifikace v ČR


ad a)  Financial Management System – the Anglo-Saxon version



                                  Financial Management


Financial Accounting                      Managerial Accounting


Single-entry                                     -  costing (Cost Acc.)

bookkeeping                                    -  pricing

                                          -  capital budgeting

Double-entry                                   -  budgeting (fin.
planing

bookkeeping                                       and  control)

                                          -  fin. resources man.

                                          -  Financial Analysis

                                          -  Capital Markets Techniques

                                          -  Planing and control stocs

                                         -   controlling


ad b)  Financial Management System –  the Czech version


                        Financial Management            ??? Capital Markets Techniques


                                                 + controlling (???)


Financial Accounting            Managerial Accounting        Capital Markets


Techniques (???)

Single-entry                            -  costing (Cost Acc.)

bookkeeping                           -  pricing

                                 -  capital budgeting

Double-entry                          -  budgeting (fin.
planing

bookkeeping                                     and  control)

                                 -  fin. resources man.

                                 -  Financial Analysis

-  Planing and control stocs


                                               + valuation of the firm

                                               + integration of the firms

                                               + FM export/import activities