The main parameters of controlling in a small or medium-sized enterprises

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F15%3A%230000090" target="_blank" >RIV/04274644:_____/15:#0000090 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The main parameters of controlling in a small or medium-sized enterprises

Popis výsledku v původním jazyce

This article focuses on describing the main aspects of the controlling in small and medium-sized companies. The author bases the conclusions long-term research, based on which he maps the distinguishing of the environment of process management of small and medium-sized enterprises from large enterprises and describes the process model based on the principle of management and controlling, which he has long examined and published about. It differs from approaches used so far, particularly in the system based on management accounting. It is also based on a balance between business planning and controlling, which includes risk management. They aim of the article is to highlight the differences between management and financial accounting in a small and medium-sized company, to propose key parameters of strategic and operative controlling and to highlight the results of its failure.

Název v anglickém jazyce

The main parameters of controlling in a small or medium-sized enterprises

Popis výsledku anglicky

This article focuses on describing the main aspects of the controlling in small and medium-sized companies. The author bases the conclusions long-term research, based on which he maps the distinguishing of the environment of process management of small and medium-sized enterprises from large enterprises and describes the process model based on the principle of management and controlling, which he has long examined and published about. It differs from approaches used so far, particularly in the system based on management accounting. It is also based on a balance between business planning and controlling, which includes risk management. They aim of the article is to highlight the differences between management and financial accounting in a small and medium-sized company, to propose key parameters of strategic and operative controlling and to highlight the results of its failure.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 9th International Conference, European Entrepreneurship Forum 2015, Efficiency in the Private and the Public Sector

ISBN

9788087325063

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

66-74

Název nakladatele

NEWTON COLL AS

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000380582900007