The "Normatives" Controlling Approach in SMEs in Bavaria
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920047" target="_blank" >RIV/62156489:43110/21:43920047 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun.2021.025" target="_blank" >http://dx.doi.org/10.11118/actaun.2021.025</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun.2021.025" target="_blank" >10.11118/actaun.2021.025</a>
Alternative languages
Result language
angličtina
Original language name
The "Normatives" Controlling Approach in SMEs in Bavaria
Original language description
This paper analyzes the effectiveness and efficiency of the normatives' controlling against the operational and strategic controlling. The general focus in studies and focus of the controlling experts is mostly on the operational controlling. For the analysis of the normatives' controlling in Bavarian SMEs a primary research data set is used. The survey was aimed on Bavarian SME's in the machine building sector. We employ regression models for the assessment of significance of the influencing factors, which are causing the negation of the normatives' controlling. We use monthly hours worked in the normatives' controlling, percentage acceptance of the normatives' controlling, used normatives' controlling instruments and the number of employees working in the controlling department as the influencing factors. The empirical evidence shows significant results affecting Bavarian SME's - Acceptance (monthly capacity of the head of controlling department) was identified as a significant variable on a statistically significant level with the estimated coefficient of 0.217 in relation to the Hours (monthly hours of work capacity) of normatives' controlling departments, and Instruments (number of instruments used) were proved to significantly influence the Employees (number of employees in controlling department) with the coefficient of 2.099. With the growing importance of the ability of an organization to publicly demonstrate its success in reaching objectives and specifically in its societal impacts, the importance of setting normatives and their control will project into higher demands on the work capacity of the controlling departments.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
69
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
5
Pages from-to
275-279
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85109439370