Učenje za poduzetništvo, Vol. 2 No. 2, 2012.
Izvorni znanstveni članak
„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
Datum izdavanja:
1.12.2012.
Posjeta: 1.740 *