Controlling in relation to division of enterprises and company size

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F20%3A43901699" target="_blank" >RIV/60076658:12510/20:43901699 - 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
Controlling in relation to division of enterprises and company size
Original language description
The implementation of controlling elements is nowadays essential for most companies. There are even companies that take the controlling and controlling department as an obviousness without which they would not be able to manage the company correctly and responsibly. This paper focuses on the analysis of enterprises in terms of their size given by the number of employees and the selection of enterprises by industry in relation to controlling. In total, almost 600 companies with 10 to 250 employees were analyzed. It was found that the implementation of controlling in the companies was directly related to the number of employees. Regarding individual sectors, companies were first divided into nine categories in relation to CZ-NACE and then the analysis of controlling in divisions of enterprises was performed. It has been found that the size of enterprises in the administrative and support activities; professional, scientific and technical activities; wholesale and retail and manufacturing is directly linked to the implementation of controlling (at a significance level 0.05) and the size of enterprises in the transport and storage sectors; information and communication activities; services; construction industry and agriculture, forestry, fishing has no direct link to controlling.
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
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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