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The effectiveness of the company and use of the managerial tools

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F14%3A50002665" target="_blank" >RIV/62690094:18450/14:50002665 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The effectiveness of the company and use of the managerial tools

  • Original language description

    The presented article is based on the questionnaire survey, which was conducted in 2014. There were involved more than 300 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in the managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the use and creation of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. In the evaluation there were involved physical persons and also legal entities. It is expected that individuals use less the tools of managerial accounting. It is also expected that SMEs use less the tools of managerial accounting than large companies. The last hypothesis is dedicated to the efficiency of the company. It can be expected that firms that prepare and monitor calculations, plans and budgets are aware of the importance of financial analysis and eval

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2014

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    EBES 2014

  • ISBN

    978-605-64002-8-5

  • ISSN

  • e-ISSN

  • Number of pages

    4

  • Pages from-to

    2690-2693

  • Publisher name

    Teknik Basim Tanitim Matbaacilik

  • Place of publication

    Istanbul

  • Event location

    Barcelona

  • Event date

    Oct 23, 2014

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article