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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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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
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e-ISSN
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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
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