Use of the managerial tools in the Czech companies

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F16%3A50002915" target="_blank" >RIV/62690094:18450/16:50002915 - isvavai.cz</a>

Result on the web

<a href="http://www.springer.com/gp/book/9783319225951" target="_blank" >http://www.springer.com/gp/book/9783319225951</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-22596-8_1" target="_blank" >10.1007/978-3-319-22596-8_1</a>

Result language

angličtina

Original language name

Use of the managerial tools in the Czech companies

Original language description

The presented article is based on the questionnaire survey, which was conducted in 2014. There were approximately 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 evaluate it. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study. The analysis of the initial state will consequently enable to identify the key factors and knowledge. Primarily and secondary sources were used within the framework of the selected topic.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

50602 - Public administration

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2016

Confidentiality

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

Article name in the collection

Business challenges in the changing economic landscape. Vol. 1

ISBN

978-3-319-22596-8

ISSN

—

e-ISSN

neuvedeno

Number of pages

11

Pages from-to

3-13

Publisher name

Springer

Place of publication

Berlin

Event location

Barcelona

Event date

Oct 23, 2014

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000416839900001