Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.

M.Comm. / A review of literature reveals that salespeople may have misperceptions of their own role and these misperceptions may influence their performance. Selling has also become more complex and scientific in these tough economic times, and more salespeople are involved in selling teams that provide customised solutions to customers’ needs. Salespeople often need to depend on other types of salespeople within the supply chain to be able to successfully perform their own role. Therefore, salespeople may have misperceptions of the roles of other salespeople with whom they work and on whom they depend. These misperceptions may influence the performance of salespersons. Salespeople play an important part in the successful selling of an organisation’s products and the eventual success of the business itself. This study aims to contribute to improving the performance of salespeople by investigating the role perceptions and possible role misperceptions, of mutually dependent Key Account Managers and Sales Agents. Taking into consideration the identified research problem, the primary objective of this study was to investigate the role perceptions of salespeople regarding their own, and their mutually dependent counterparts’ role in the supply chain of a fast-moving consumer goods organisation, and the impact that such perceptions may have on performance. The study employed a mixed method approach to measure the role perceptions of mutually dependent salespeople within the supply chain of a fast-moving consumer goods organisation. The researcher used an exploratory mixed method design. The first phase comprised the collection of qualitative data, and the quantitative phase was then based on the learning’s from the first phase. An exploratory design was ideal for exploring relationships as the study variables were unknown, and a new instrument needed to be developed based on a preliminary qualitative inquiry. Therefore, the research was divided into two phases with the first phase facilitating the design of the instrument for the quantitative second phase of the study. The data collected with the questionnaire was coded, and aside from the normal descriptive statistical analysis such as frequency percentages and standard deviations, hypotheses testing using Pearson product correlations was conducted. For the two smaller groups of respondents a Spearman rank was used, and a Parametric test was employed for the larger group as the variables were normally distributed.

by Yung Kit-lin, Benjamin Chan Hing-tim. / Bibliography: leaves 95-96 / Thesis (M.B.A.)--Chinese University of Hong Kong, 1982

Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2016-09-20T16:57:48Z No. of bitstreams: 1 2011 - Raphael Rossi Rodrigues.pdf: 1927039 bytes, checksum: d62f71cc9d072958cd804d56ebe97f8a (MD5) / Made available in DSpace on 2016-09-20T16:57:48Z (GMT). No. of bitstreams: 1 2011 - Raphael Rossi Rodrigues.pdf: 1927039 bytes, checksum: d62f71cc9d072958cd804d56ebe97f8a (MD5) Previous issue date: 2011-02-17 / This survey was conducted in a multinational company that operates in the sector of nondurable consumer goods in the international context through the licensing of its brands. Companies that have the right to produce and distribute licensed products are named bottlers. The aim of this study was to measure 13 bottlers in the level of development of logistics Customer Service activities for Key Accounts clients, for it was developed a diagnostic tool based on the available literature on the subject. This diagnostic tool was used in three rounds of assessment in order to check the evolution of the bottlers maturity level of logistics Customer Service activities. They also identified and discussed a series of logistic activities of Customer Service based on a visit in a multinational food industry considered benchmarking in these activities. The diagnostic results show that there was an evolution of the maturity level of logistics Customer Service activities over time, however this trend was not uniform, resulting in a higher variance when comparing the levels of development of all bottlers in the first assessment with the levels obtained in the third and final evaluation. / Esta pesquisa foi realizada em uma empresa multinacional que atua no setor de bens de consumo n?o dur?veis no contexto internacional atrav?s do licenciamento de suas marcas. As empresas que possuem o direito de produzir e distribuir os produtos licenciados s?o denominados fabricantes. O objetivo desta pesquisa foi mensurar em 13 fabricantes o n?vel de desenvolvimento das atividades de Customer Service log?stico para clientes-chave, para isso foi desenvolvida uma ferramenta de diagn?stico com base na literatura dispon?vel sobre o tema. Esta ferramenta de diagn?stico foi utilizada em tr?s rodadas de avalia??o com o objetivo de verificar a evolu??o do n?vel de maturidade das atividades de Customer Service Log?stico nos fabricantes. Tamb?m foi identificada e comentada uma s?rie de atividades de Customer Service log?stico com base em uma visita realizada em uma multinacional do setor de alimentos considerada benchmarking nestas atividades. Os resultados do diagn?stico mostram que houve uma evolu??o do n?vel de maturidade das atividades de Customer Service log?stico ao longo do tempo, entretanto esta evolu??o n?o foi uniforme, o que resultou em uma maior vari?ncia quando comparamos os n?veis de desenvolvimento de todos os fabricantes na primeira avalia??o com os n?veis obtidos na terceira e ?ltima avalia??o.

The theses is focussing the analyse of final accounts according the czech rules and the IFRS aimed to point on the important differencies of both systems. There are described the final accounts of both systems in the theoretical part. And I've applied my knowledge obtained by final accounts of two automobile companies in the practical part.

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовым методам управления дебиторской задолженностью предприятия. Дебиторской задолженности называют сумму долгов, которая причитается компании от других, в том числе граждан (должников), дебиторов, это происходит в соответствии со стандартами. Предметом исследования являются экономические отношения, которые складываются на предприятии в процессе управления дебиторской задолженности. Основной целью магистерской диссертации является анализ дебиторской задолженности предприятия и разработка рекомендаций по ее снижению. В заключении обозначены мероприятия по снижению величины дебиторской задолженности на конкретном предприятии. / Final qualifying work (master's thesis) is devoted to the study of financial methods of management of accounts receivable of the enterprise. Accounts receivable is the amount of debt that is owed to the company by others, including citizens (debtors), debtors, it occurs in accordance with the standards. The subject of the study is the economic relations that develop in the enterprise in the management of accounts receivable. The main purpose of the master's thesis is to analyze the accounts receivable of the enterprise and develop recommendations for its reduction. In conclusion, measures to reduce the amount of receivables at a particular enterprise are indicated.

Final qualifying work (master's thesis) is devoted to the study of accounts receivable of the enterprise. Тhе subject of the study are the economic relations arising in the management of receivables of the enterprise. The main purpose of the work is to study the theoretical approaches and comprehensive analysis of the structure of accounts receivable of the enterprise, as well as the causes of its occurrence, to develop practical recommendations and measures to improve the system of accounts receivable management. In conclusion, the recommendations for improving the company's accounts receivable аrе outlined. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию дебиторской задолженности предприятия. Предметом исследования выступают экономические отношения, возникающие в процессе управления дебиторской задолженностью предприятия. Основной целью работы является изучение теоретических подходов и всестороннего анализа структуры дебиторской задолженности предприятия, а также причин ее возникновения, разработать практические рекомендации и мероприятия по совершенствованию системы управления дебиторской задолженностью. В заключении обозначены рекомендации по совершенствованию дебиторской задолженности предприятия.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовых методов управления дебиторской задолженностью. Предметом исследования являются экономические отношения, которые возникают в процессе управления дебиторской задолженностью на предприятии. Цель выпускной квалификационной работы (магистерской диссертации) заключается в исследовании теоретических и методологических подходов к управлению дебиторской задолженностью, комплексном анализе дебиторской задолженности предприятия и разработке рекомендаций, способствующих ее снижению. В заключении подводятся итоги проведенного исследования, делаются основные выводы и обобщаются перспективные методы управления дебиторской задолженностью. / The final qualification work (master's thesis) is devoted to the study of financial methods for managing accounts receivable. The subject of the study is the economic relations that arise in the process of managing accounts receivable at the enterprise. The purpose of the final qualification work (master's thesis) is to study theoretical and methodological approaches to managing accounts receivable, a comprehensive analysis of the company's accounts receivable and develop recommendations that help reduce it. In conclusion, the results of the study are summarized, the main conclusions are made and promising methods of managing accounts receivable are summarized.