functional accounting

responsibility accounting | activity accounting | profitability accounting | responsibility costing

functional accounting

responsibility accounting [ activity accounting | profitability accounting | responsibility costing ]

standardised accounting system [ national accounting system of the United Nations | national standard accounting system | standardisation of accounts | standardised accounting plan | standardized accounting system ]

cash accounting | cash basis accounting | cash basis of accounting

place of destination

planned occupancy

71. Draws the Commission's attention to the difficulties encountered by the agencies with complex IT systems like accrual-based accounting (ABAC) and SYSPER2, due to the fact that those systems are designed to satisfy the Commission's needs, rather than those of the agencies; welcomes the actions of the sub-networks dealing with the consequences of this problem and, in particular, the Union Agencies Information and Communication Technology Network (IT issues) and the Heads of Administration sub-network (ABAC and SYSPER2), and invites the Commission to cooperate more closely with the agencies on this issue;

70. Draws the Commission's attention to the difficulties encountered by the agencies with complex IT systems like accrual-based accounting (ABAC) and SYSPER2, due to the fact that those systems are designed to satisfy the Commission's needs, rather than those of the agencies; welcomes the actions of the sub-networks dealing with the consequences of this problem and, in particular, the Union Agencies Information and Communication Technology Network (IT issues) and the Heads of Administration sub-network (ABAC and SYSPER2), and invites the Commission to cooperate more closely with the agencies on this issue;

89. Emphasises that the EU’s SME activity is not a substitute for but rather a complement to Member States’ and region’s actions, and is intended to enforce these efforts on the basis of a ‘more for more and less for less’ principle, whereby Member States giving more support to SMEs should receive more EU support; urges, therefore, the Member States to implement ambitious programmes based on incentives to promote entrepreneurship further; calls for such programmes to include measures that improve access to finance and markets, to ease administrative requirements and to better include entrepreneurial education in school curricula at all ...[+++] levels; believes that these measures should support private-sector initiatives that make it possible to reduce the time required to obtain small-scale funding, such as partnerships between banks and accountancy professionals; recommends that practice-oriented academic competitions should be organised regularly for students, where in addition to their lexical knowledge their entrepreneurial way of thinking can also be assessed;

89. Emphasises that the EU’s SME activity is not a substitute for but rather a complement to Member States’ and region’s actions, and is intended to enforce these efforts on the basis of a “more for more and less for less” principle, whereby Member States giving more support to SMEs should receive more EU support; urges, therefore, the Member States to implement ambitious programmes based on incentives to promote entrepreneurship further; calls for such programmes to include measures that improve access to finance and markets, to ease administrative requirements and to better include entrepreneurial education in school curricula at all ...[+++] levels; believes that these measures should support private-sector initiatives that make it possible to reduce the time required to obtain small-scale funding, such as partnerships between banks and accountancy professionals; recommends that practice-oriented academic competitions should be organised regularly for students, where in addition to their lexical knowledge their entrepreneurial way of thinking can also be assessed;