Management input of variables in case of management accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26110%2F17%3APU126319" target="_blank" >RIV/00216305:26110/17:PU126319 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074" target="_blank" >10.5593/sgemsocial2017/15/S05.074</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Management input of variables in case of management accounting

Popis výsledku v původním jazyce

Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using financial analysis indicators, it is possible to compile evaluation of the construction company from the perspective of financial stability and its performance. For this evaluation, elementary methods, methods of financial ratios and general indicators can be used. The aim of the paper is to monitor the impact of different input of variables on the overall development of the construction company. Impact is observed through several selected methods of summary indicators. Sensitivity analysis is used to control input of variables. Income variables used in sensitivity analysis are revenues (of own products and services) and costs (of materials, energy and services). The results of the paper should be used in the future for management of companies through management accounting.

Název v anglickém jazyce

Management input of variables in case of management accounting

Popis výsledku anglicky

Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using financial analysis indicators, it is possible to compile evaluation of the construction company from the perspective of financial stability and its performance. For this evaluation, elementary methods, methods of financial ratios and general indicators can be used. The aim of the paper is to monitor the impact of different input of variables on the overall development of the construction company. Impact is observed through several selected methods of summary indicators. Sensitivity analysis is used to control input of variables. Income variables used in sensitivity analysis are revenues (of own products and services) and costs (of materials, energy and services). The results of the paper should be used in the future for management of companies through management accounting.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

20101 - Civil engineering

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

4th Internationa multidisciplinary scientific conference on social sciences & arts SGEM 2017, SGEM2017 Conference Proceedings, Book 1, Vol 5

ISBN

978-619-7408-17-1

ISSN

2367-5659

e-ISSN

—

Počet stran výsledku

8

Strana od-do

591-598

Název nakladatele

STEF92 Technology Ltd.

Místo vydání

Albena, Bulgaria

Místo konání akce

Albena

Datum konání akce

24. 8. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—