The thesis discusses the business plan, opening a new restaurant in Wallachia. It will deal primarily with traditional Wallachian cuisine and tradition. It also developed a survey regarding our restaurant. The first part focuses on the theoretical basis of the proposal and the issue of the proposed solution. The second part addresses the issues of the proposed solution. It also includes internal and external analysis of the professional environment. It is part of a business plan and financial forecast of revenues and expenses. This prediction is processed in three possible development scenarios.

Aim of this thesis is to design a financial plan of new settled company. The first part discusses the theoretical basis of financial planning. The second part focuses on the company itself and its analysis of the current situation. Consequently, it is proposed financial plan for the years 2017 - 2019 in the optimistic and pessimistic variant and an assessment of the financial plan.

The relevance of the topic is due to the need to improve the accuracy of forecasts for future operations and related resource requirements to improve the quality of budgeting and planning in the enterprise. The purpose of this work is to study the budgeting system as a tool of financial planning at a particular enterprise and to identify on this basis the problems and the development of measures aimed at their solution. In this paper, various methods and approaches to the organization of the budgeting system are studied, the current budgeting system at the enterprise of Uralchimplast is analyzed, problems are identified and measures aimed at building an effective budgeting system at the enterprise of Uralchimplast for the purpose of accuracy and transparency of calculation of financial indicators are proposed. / Актуальность темы обусловлена необходимостью повышения точности прогнозов относительно будущих операций и связанных с ними потребностей в ресурсах для повышения качества бюджетирования и планирования на предприятии. Цель данной работы является исследование системы бюджетирования как инструмента финансового планирования на конкретном предприятии и выявление на этой основе проблем и разработка мероприятий, направленных на их решение. В данной работе исследованы различные методы и подходы по организации системы бюджетирования, проанализирована действующей системы бюджетирования на предприятии ОАО «Уралхимпласт», выявлены проблемы и предложены мероприятия, направленные на построение эффективной системы бюджетирования на предприятии ОАО «Уралхимпласт» с целью точности и прозрачности расчета финансовых показателей.

Магистерская диссертация посвящена исследованию построения системы бюджетирования на предприятии. Предметом исследования являются экономические отношения, возникающие в процессе реализации системы бюджетирования газотранспортного предприятия ООО «Газпром трансгаз Югорск». Цель магистерской диссертации заключается в совершенствовании системы бюджетирования на основе изучения теоретико-методических аспектов процесса бюджетирования в системе финансового планирования на предприятии и разработке программы энергосбережения. В заключении подводятся итоги проведенного исследования, делаются основные выводы и обобщаются перспективные направления по развитию системы бюджетирования на предприятии. / The master's thesis is devoted to the study of building a budgeting system in an enterprise. The subject of the study is the economic relations that arise in the process of implementing the budgeting system of the gas transportation company OOO «Gazprom transgaz Yugorsk». The purpose of the master's thesis is to improve the budgeting system based on the study of the theoretical and methodological aspects of the budgeting process in the financial planning system at the enterprise and the development of an energy saving program. In conclusion, the results of the study are summarized, the main conclusions are drawn and perspective directions for the development of the budgeting system at the enterprise are summarized.

No description available.

隨著國民所得水準及個人知識水準的提升，再加上人口結構的高齡化，國人財富管理的需求逐漸浮現，而如何依據個人的財務狀況，建構一套穩健成長的個人理財規劃，以實現家庭資產的經濟效益最大化，就成為當前財富管理市場面臨的重大議題。 然而，台灣的財富管理市場才剛萌芽，故綜觀現有文獻及實務上之論述，有關記載個人理財規劃服務的相關報導實為有限，且多屬片段，缺乏完整性之服務模式及可支援計算的理財軟體，因此，本研究之目的即針對個人理之需求建構一套理財服務模式及軟體，並透過此服務模式及軟體的實地操作，為投資人建立一套最適化的個人理財規劃。 本研究首先根據相關文獻，對個人理財規劃的理論架構進行完整的介紹，其次討論台灣目前財富管理事業的現況，接著以個人理財規劃的理論為基礎，建構一套理財規劃服務模式及軟體，驗證所提出的架構、流程、模式與方法的可行性與績效。最後，可以藉由本文研究，提供金融機構之財富管理部門在建置理財規劃服務模式及相關理財系統開發作為一個參考依據。

This diploma thesis uses the relevant methods of short-term financial planning in the specific environment of a department of a software house branch-office of Siemens in Brno. The practical output is a software application that improves the process of short-term financial planning in this department.

Doctor of Philosophy / Department of Family Studies and Human Services / Kristy L. Pederson-Archuleta / Martin C. Seay / This dissertation consists of three studies exploring the relationship between personality and wealth related variables. The psychological type theory was used as the theoretical framework for the first two studies, while the doctrine of interactionism was used in the third study. All three studies utilized data from the 2010 panel of the Health and Retirement Study (HRS). The first study examined the relationship between personality traits and net worth. Linear regression results identified the extroversion and conscientiousness traits as being positively associated with net worth. Furthermore, the agreeableness trait was negatively associated with net worth. The second study explored the relationship between personality preference and stock ownership. This study’s logistic regression results identified the preference for high openness and high neuroticism as significant and positively associated with stock ownership. A high agreeableness preference was significant and negatively associated with stock ownership. The focus of the third study examined how net worth and income mediated the association between personality and life satisfaction. Regression results from this study identified net worth as being a significant mediating variable in the association between the conscientiousness trait and life satisfaction levels. However, income, in addition to net worth, was also a significant mediating variable when the extroversion and neuroticism traits were used to represent personality trait variables. Results from the three studies identified significant associations between personality traits and components of net worth. These findings contribute to the financial planning field by providing useful information in regards to how mental preferences expressed outwardly though personality traits are related to wealth related variables and life satisfaction. Financial planning practitioners can apply these findings to formulate strategies to assist people grow their wealth levels.

This study seeks to show that a higher usage of debt instruments by consumers with limited available funds leads to the usage of savings tools to finance debt costs, which subsequently results in lower levels of savings. This was espoused by the literature on PFM and also proven by the test results from the research hypotheses that were computed by means of a logistic regression. The test results showed that there is a statistically significant relationship between the usage of debt instruments and the usage of savings tools. An emphasis is placed on the importance of savings as an integral component of the PFM concept: it is namely seen to be indispensable to good financial planning to ensure current and future consumer financial security. Therefore, this study concludes by highlighting the importance of consumers’ financial- management skills in minimising debt costs to increase levels of savings by controlling higher consumption expenditure through debt. / Business Management / M. Com. (Business management)

Doctor of Philosophy / Department of Human Ecology-Personal Financial Planning / Kristy L. Pederson-Archuleta / The purpose of this dissertation was to examine the factors associated with students’ intentions to not possess and use a credit card. This dissertation focused on exploring a sample of undergraduate college students who do not possess a credit card. There is little known research on this group of students. The dissertation was directed by the following over-arching research question: The goal of this study was to explore college students’ beliefs about not possessing a credit card using the Theory of Reasoned Action (TRA). The research questions for this dissertation were: (a) How is personality (i.e., individual background factor) of undergraduate college students associated with their behavioral, normative, and control beliefs to not possess a credit card, (b) How are education level, age, gender, income level, religiosity, marital status, and ethnicity (i.e., social background factors) of undergraduate college students associated with their behavioral, normative, and control beliefs to not possess a credit card, and (c) How is financial knowledge (i.e., information background factor) of undergraduate college students associated with their behavioral, normative, and control beliefs to not possess a credit card. This study collected primary data. A pilot study was conducted to set the stage for the data collection of the current study. The data analysis methodology for this study consisted of the following four methods: (a) Factor Analysis, (b) Correlation Analysis, (c) MANOVA, and (d) Discriminant Function Analysis. Factor analysis identified questions were used to develop scales to measure the dependent variables. Strong reliability estimates were obtained, ranging from .84 to .94. The MANOVA test identified seven hypotheses with statistically significant results < .05. Control beliefs were significantly associated with personality. The five personality types, extraversion, agreeableness, conscientiousness, neuroticism, and openness, were all found to be significantly associated with either behavioral beliefs, control beliefs, or injunctive normative beliefs. Extraversion, agreeableness, conscientiousness, and neuroticism were all found to be associated with control beliefs. While agreeableness was also associated with injunctive normative beliefs, openness was found to be associated with behavioral beliefs. Financial knowledge was found to be associated with control beliefs. Discriminant function analysis was performed as a confirmatory test of the results from the MANOVA test, and supported the results of the MANOVA for six of the hypotheses.