The possibilities of evaluation for controlling process efficiencies

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F06%3A63504899" target="_blank" >RIV/70883521:28120/06:63504899 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

čeština

Original language name

Možnosti hodnocení výkonnosti podnikových controllingových procesů

Original language description

Controlling is a process that contributes only indirectly to the value creation of a company and that is a reason to discuss the efficiency and contentual accuracy of its operations. There are continuing and quite frequent doubts whether controllers evaluate their own products and processes as strictly as when evaluating performance of other company spheres. Recent research carried out especially in German companies prove that it is not common either to settle accounts of controlling efficiency on the basis of market prices according to its exploitation nor continually analyze controlling processes and make efforts to reduce or even eliminate them. Therefore, this article deals with options of evaluation and optimization of controlling activities and processes in production companies.

Czech name

Možnosti hodnocení výkonnosti podnikových controllingových procesů

Czech description

Controlling is a process that contributes only indirectly to the value creation of a company and that is a reason to discuss the efficiency and contentual accuracy of its operations. There are continuing and quite frequent doubts whether controllers evaluate their own products and processes as strictly as when evaluating performance of other company spheres. Recent research carried out especially in German companies prove that it is not common either to settle accounts of controlling efficiency on the basis of market prices according to its exploitation nor continually analyze controlling processes and make efforts to reduce or even eliminate them. Therefore, this article deals with options of evaluation and optimization of controlling activities and processes in production companies.

Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

—

Project

—

Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2006

Confidentiality

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

Article name in the collection

Informační systémy pro praxi 2006

ISBN

80-248-1162-6

ISSN

—

e-ISSN

—

Number of pages

7

Pages from-to

27-33

Publisher name

Vysoká škola báňská - Technická univerzita

Place of publication

Ostrava

Event location

—

Event date

—

Type of event by nationality

—

UT code for WoS article

—