The main parameters of controlling in a small or medium-sized enterprises
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F15%3A%230000090" target="_blank" >RIV/04274644:_____/15:#0000090 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The main parameters of controlling in a small or medium-sized enterprises
Original language description
This article focuses on describing the main aspects of the controlling in small and medium-sized companies. The author bases the conclusions long-term research, based on which he maps the distinguishing of the environment of process management of small and medium-sized enterprises from large enterprises and describes the process model based on the principle of management and controlling, which he has long examined and published about. It differs from approaches used so far, particularly in the system based on management accounting. It is also based on a balance between business planning and controlling, which includes risk management. They aim of the article is to highlight the differences between management and financial accounting in a small and medium-sized company, to propose key parameters of strategic and operative controlling and to highlight the results of its failure.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 9th International Conference, European Entrepreneurship Forum 2015, Efficiency in the Private and the Public Sector
ISBN
9788087325063
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
66-74
Publisher name
NEWTON COLL AS
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000380582900007