A survey quality of management accounting in the Czech companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F14%3A43888432" target="_blank" >RIV/60076658:12510/14:43888432 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
A survey quality of management accounting in the Czech companies
Original language description
The article primarily deals with the analysis of using managerial accounting by companies in the Czech Republic. There are evaluated criteria that negatively affect the quality of management accounting. Based on the investigation is then examined the extent to which this criterion in the business exist, which area of managerial accounting cover and what methods are used. The research is focused on methods of conducting managerial accounting, methods of product costs, budgets, variance analysis methods,the influence of the conditions of production to manage management accounting and segmentation of the production process, value concepts of cost and other tools of management accounting. The survey is conducted on a sample of Czech firms. It is also analyzed the extent to which Czech companies use management accounting and what knowledge have managers of enterprises in this area. The purpose is to determine the level of knowledge of management accounting for business managers or employee
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 8th International Scientific Conference INPROFORUM. Investment Decision-Making in the Period of Economic Recovery
ISBN
978-80-7394-484-1
ISSN
2336-6788
e-ISSN
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Number of pages
6
Pages from-to
129-134
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 6, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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