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• Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities

  61-66

  Veronika Fenyves

  Dóra Kerezsi

  Éva Bácsné Bába

  Krisztina Dajnoki

  Zoltán Bács

  Tibor Tarnóczi

  Views:

  212

  In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.

• A Shelf Survey and a Customer Satisfaction Survey Related to the Products and the Packaging Technology of a Poultry Processing Plant in Bács-Kiskun County

  139-148

  Brigitta Zsótér

  Márk Molnár

  Views:

  86

  We conducted a shelf survey and a customer satisfaction survey with a questionnaire for a poultry processing plant in Bács-Kiskun County. It can be concluded from the shelf survey that the packaging processes of the rival companies and the packaging processes applied by the company examined are similar with the exception of the modified atmosphere packaging. The quality of the packing materials and their design seemed to be completely different. The rivals generally use packing materials of a better quality which include some graphic elements, too. After consulting with the full range of customers we have the following conclusions. Most of the respondents are “satisfied” and “fully satisfied” with the company’s products regarding colour (94.4%), taste (94.1%) and durability (94.4%). There is a high number of customers who need modified atmosphere packaging, that is 72.2% of the respondents. As a result, we suggested that the new tray sealing machine should work with this technology.

• Customer Satisfaction Survey at a Meat Wholesale Company

  149-157

  Brigitta Zsótér

  Réka Zahorecz

  Views:

  80

  We conducted a customer satisfaction survey at a meat wholesale company. It can be concluded from the results of the survey that customers are mostly satisfied. The most important problem is unpunctuality, the unreliable fulfilment of orders which generally the producers should be blamed for. The company wants to extend its offer with frozen products. One part of the survey focused on the question whether the partners would buy products of this kind from the company. On the basis of the answer we suggest that they should extend their selection this way, too.