Managerial accounting tools and clusters from the companies according to the used instruments

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F15%3A50003780" target="_blank" >RIV/62690094:18450/15:50003780 - isvavai.cz</a>
Result on the web
<a href="http://www.ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://www.ufu.utb.cz/konference/sbornik2015.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Managerial accounting tools and clusters from the companies according to the used instruments
Original language description
The presented article is based on the questionnaire survey, which was conducted in 2014 in the Czech Republic. There were involved 295 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the creation and usage of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. The last part was dedicated to identification data. In the evaluation there were involved physical persons and also small, medium and large legal entities. It is expected that SMEs use less tools of managerial accounting than large companies. It is also expected that it is possible to divide companies according to used instruments to representative clusters. A detailed research together with the analysis and critical assessment of accessible materials
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and performance of firms in science, education and practice : proceedings
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
1480-1489
Publisher name
Univerzita Tomáše Bati
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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