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  • The role of mediation resources in the operation and development of knowledgeintensive small and medium enterprises
    109-113
    Views:
    138

    Address social and economic processes of social capital system between universities and the business sector – because of their special and similar characteristics – major emphasis will be displayed. Knowledge-intensive companies would be hard to imagine functioning without established links with tertiary education institutions and universities can now functions would be unthinkable without displaying the corporate sector sectoral specificities of knowledge and strategies of the university.

    Because of the development of knowledge-intensive business activities based on innovation-oriented economic development which are specific to innovative SMEs, funding sources and opportunities. In a typical operating environment of innovation, with sectoral, spatial and temporal factors are constantly changing. These factors are decisive elements in the innovation opportunities, and through this indirectly the success of these enterprises. The resources involved in mediating the markets perceive a high risk to price this innovation activities and their funding. Under the study to try to answer that by optimizing the functions of universities, how and in what form they may have a role in mitigating financial risks.

  • The production and financial achievement of the agricultural co-operatives in 2002-2007
    21-28
    Views:
    112

    The aim of the study was the examination of the achievement of the Hungarian agricultural enterprises – special regard to the agricultural co-operatives – based on the aggregated database of Hungarian Tax and Financial Control Administration (APEH), from the database of the Research Institute of Agricultural Economics. From the methodological aspect plain statistical devices were used, indicators for corporate analyses were
    calculated and analyzed for the time series. One important conclusion is that the socio-economic weight of the agricultural co-operatives was strongly decreased in the period after the EU accession. The other important statement is that over the general examination of economic actors on an aggregated level the comparative analysis of the single enterprises forms would be needed. In the case of the co-operatives the separated examination of the former type producer co-operatives and the new type co-operatives would be necessary

  • The economic risk analysis in the case of agricultural enterprises
    107-116
    Views:
    130

    The company’s activity, profitability and growth potential are influenced by risk and uncertainty derived from the economic environment. The principal thing that makes difference between risk and uncertainty is the capacity to be quantified, and then the risk can be measured, whereas uncertainty is not. Specific risk types of agricultural enterprises are on the one hand the economic risk and specific risk arising from the main agricultural activity. The economic risks include financial risk categories like market risk, liquidity risk, credit risk and operational risk. Macroeconomic risk manifest also a significant influence to the company and the importance of taking into account of this, importantly increased in recently years. In present paper, I quantified the total risk of company by using financial and operating leverage indicators. The company’s growth was characterized with internal growth rate and sustainable growth rate. The present research aims to explore risk and growth level of agricultural companies and grouping companies by different characteristics. In present analysis I have used cluster analysis. From the results I can summarize, that the agricultural enterprises growth is made by using internal financing resources and their financial leverage level is lower that operating leverage level.

  • Financial Analysis of Agricultural Enterprises’ Economic Results
    270-279
    Views:
    45

    The main objective of this paper is to give an overview about the economic results and financial status of agricultural enterprises in Hajdu-Bihar Count, as well as, froa methodology viewpoint,find the place of the used indexes in the system of effectivity indexes in farm management . From the complex database describing the enterprises, the figures on the balance sheets and profit and loss accounts were used and analysed. As a result of the analysis the below statements can be made:
    The owner’s equity ratio within the total equity is very different in corporations and in individual farms. The lower values in case of corporations show their indebtedness. At the same time, the figures indicate that it is more difficult for individual farms to receive loans.
    The average of dynamic indebtedness indexes, in case of individuals are closer to 0 which generally derives from the low level of liabilities. The same indexes of corporations o the other hand show significant indebtedness. The figures indicate that the yearly cash flow can hardly cover the net liabilities.
    The profitability proportional to the production value is generally low, mostly negative, independent from size and organisational form.
    As a summary, it can be said, that individual as well as corporate farms suffer financing problems, the nature of these problems is different in the two groups. On the on hand, the operation and development of the individual, mostly the smaller, farms are hindered by the difficulties of acquiring external capital. On the other hand, the results of corporate, mostly the cooperative, farms is impeded by the burdens of liabilities accumulated in previous years.

  • The Connection of Capital Leverage and Profitability by the Corporate Agriculture Enterprises
    35-39
    Views:
    99

    The analysis of capital system of agricultural corporations is a key issue of economics and the effect of it's fluctuation can be observed on several fields of the life of corporations.It influences
    for example the assets-, financial- and income situation of the enterprises.The aim of this study is to analyse the connection between capital structure and profitability in order to reveal such
    a ratio for the capital leverage and liabilities, by which it can say, to that connect the profit or loss. By the analyse get activity- and size specified results.With the empyrical results I determine the quantile point between the profitable or the non profitable operating.

  • Indicators and main motivations of environmental awareness in the enterprises of the Hungarian processing industry
    133-137
    Views:
    145

    This paper focuses on the corporate environmental performance and its motivating factors. The background of the study is a questionnaire survey covers 82 Hungarian manufacturing companies. The identification of the environmental performance based on the study of György Pataki and László Radácsi who create a group of environmental indicators. The motivating factors are several stakeholders of the companies who have affect on an organization's environmental actions. These motivations can be divided into internal and external factors. According to the questionnaire survey the combination of internal and external factors seems to the most important to the better environmental performance.

  • A study of the changes in management tasks
    39-44
    Views:
    119

    Determining the scope of management is difficult owing to the terminological uncertainty, which can be experienced often. The terms of management theory are interpreted differently not only by the general public but also by the highly recognised specialists, researchers, and instructors of this special area. The reasons for this can be found in historical preliminaries, the different social environment, attitude and approach. The definitions and the content of the terms have been modified and developed in parallel with the social and economic changes (Berde, 2001). The consequences of the economic changes of the past decade have significantly affected the conditions for the operation of management, the management structures, the ranking and importance of management tasks. The differentiating of corporate sizes, the increase in the number of small and medium-sized enterprises, the simplification of the production structure, the decrease in management levels, the strengthening of proprietary positions, and the continuous changing of the market economic environment are all influences that also affect, determine and continuously modify the management tasks.
    Everyone knows what a manager does. Still, it is not easy to determine what it does all day as his or her work is such a complex activity where the management tasks are present in a complex way, weaved into each other. Nevertheless, the separate management tasks appearing in the management activity can be defined well, can be separated from each other clearly, enabling us to study and analyse each management task separately.
    Based upon the findings of a face-to-face questionnaire survey, this essay aims to present that, according to the managers, to what extent the judgement of management tasks has changed and to what extent the applied management tasks specialise based upon the extent of relation to the company.