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001-es BibID:	BIBFORM075003
Első szerző:	Darabos Éva (közgazdász)
Cím:	Financial resources : loans / Éva Darabos, Tünde Orsolya Nagy, Attila Rózsa
Dátum:	2018
ISSN:	1222-569X 1582-5450
Megjegyzések:	During the establishment and operation of companies, several decisions shall be made. The fundamental viewpoint of a decision concerning the funding is where the source is originating from: from inside i.e. from the functioning of a company or else external operators shall temporarily or definitively provide a company with the source. The classical form is the funding from own sources but it is increasingly common that external investors are involved, EU support is utilized and bank loan is borrowed. During the analysis, the authors examine the conditions of borrowing such as the effect of following: the length of term, the frequency of payment and the composition of instalment. Also, it is examined how the amount of interest payable and unpaid principal changes in single cases. Before the borrowing, the financial manager should consider whether the cash flows arising in the future will be able to cover the continuous production and whether the repayment of borrowed capital and interest will be ensured. The financial controller has an important role during the evaluation of accounting information; by choosing the appropriate source of funding, he/she can help to preserve the corporate liquidity in the long term. Among the financial controlling tasks, it shall be considered as highly important that the companies have to act responsibly during the planning, analysis of funding and realization of goals because the decision made will affect the company's operation, survival and development in the long term.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban sources of funding repayment of principal instalment interest financial controlling
Megjelenés:	The Annals of the University of Oradea. Economic Sciences. - 27 : 1 (2018), p. 162-172. -
További szerzők:	Nagy Tünde Orsolya (1989-) (közgazdász) Rózsa Attila (1973-) (agrármérnök, szakközgazdász)
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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