Search

Search Results

• Controlling Methods for SMEs’ Risk Reduction

  23-30

  Vilmos Lakatos

  Vanda Vivien Ipolyi

  Tímea Tímár

  Views:

  135

  A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.

• The Opportunities for the Profit Producing Ability of Subsistence Farms

  124-128

  Árpád Ferencz

  Views:

  91

  In order to be able to prepare accurate calculations we had to determine the area and number of plants both in the case when the seeds were sown in the field and when they were in seedling transplants. The time requirements of the treated areas and also material used associated with the different modes of propagation varied. There are significant differences between the field and forcing technologies as for construction-related costs. The expense and cost calculations were based on the operation. The calculation includes the operating natural inputs (labour, material used), and are expressed in monetary value: the costs (wages, cost of materials). Costing does not count with the common charge, since the production process has not been completed yet. In this calculation the cost of labour is recognized. We calculated the area which can give enough profit to support the farmer and his family.