Concept business (enterprise) or plant

Podnik nebo závod obecně a v účetní praxi

Hana Vomáčková

Český finanční a účetní časopis, 2014, vol. 2014, issue 1, 125-131

Abstract: For accounting, but also for other economic and legal disciplines is important to define the basic unit in business and in related areas of accounting, financial management, valuation, determination of general legal frameworks and regulation of business. Practice and theory of evolution came to a Company. The Company is perceived as a complex relatively independent economic unit. Czech civil and commercial law of 2014 introduced the term Plant. Accounting standards, respectively and other standards are mechanically adjusting. Recodification of the term reflects the currently applicable civil and commercial law. The term Company (Business, enterprise), as a general and factual descriptive term, can not be considered incorrect term and should not be mechanically replaced the term plant.

Keywords: Elementary business entity; Business; Company; Enterprise; Accounting entity; Plant (enterprise); Základní ekonomická jednotka; Podnik; Účetní jednotka; Závod (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.386.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.386.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2014:y:2014:i:1:id:386:p:125-131

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.386

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().