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„Living” Balance Sheet - a Virtual Experience of Entrepreneurship and Instrument of Effective Business Decision Making

Ivona Pavelić ; Inovacijsko razvojni centar Zrinski, Obrazovna grupa Zrinski, Zagreb, Hrvatska

Sažetak

Innovative and patented method of teaching basic economic concepts and their connection “The Game of Enterprise Economics” (1982 - 2000) by Milan Juranović, Ph.D., is focused on a new method of learning and understanding of economic processes in decision making as well as accounting and economics. A permanent balance sheet or “living” balance sheet thus replaces the traditional financial statements, in which Juranović, Ph.D. uses an interdisciplinary approach simulating the entire economic process of company and a necessity of permanent monitoring of business processes. This paper aims to show that the use of “living” balance sheet as innovative method in education and practice, can have a long term significant impact on the development of competencies of entrepreneurs and managers as well as overall economic development. A permanent balance sheet as a simulation of business transactions in the company, represents a useful tool for teachers of economic subjects in teaching students on effective business decision making, while on the other side introduces the possibility of its usage as a tool for effective management in companies and systematic managerial economic education.

Ključne riječi

education for entrepreneurship; innovation; management; permanent balance sheet

Hrčak ID:

130266

URI

https://hrcak.srce.hr/130266

Datum izdavanja:

1.12.2012.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.343 *