A survey quality of management accounting in the Czech companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F14%3A43888432" target="_blank" >RIV/60076658:12510/14:43888432 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

A survey quality of management accounting in the Czech companies

Popis výsledku v původním jazyce

The article primarily deals with the analysis of using managerial accounting by companies in the Czech Republic. There are evaluated criteria that negatively affect the quality of management accounting. Based on the investigation is then examined the extent to which this criterion in the business exist, which area of managerial accounting cover and what methods are used. The research is focused on methods of conducting managerial accounting, methods of product costs, budgets, variance analysis methods,the influence of the conditions of production to manage management accounting and segmentation of the production process, value concepts of cost and other tools of management accounting. The survey is conducted on a sample of Czech firms. It is also analyzed the extent to which Czech companies use management accounting and what knowledge have managers of enterprises in this area. The purpose is to determine the level of knowledge of management accounting for business managers or employee

Název v anglickém jazyce

A survey quality of management accounting in the Czech companies

Popis výsledku anglicky

The article primarily deals with the analysis of using managerial accounting by companies in the Czech Republic. There are evaluated criteria that negatively affect the quality of management accounting. Based on the investigation is then examined the extent to which this criterion in the business exist, which area of managerial accounting cover and what methods are used. The research is focused on methods of conducting managerial accounting, methods of product costs, budgets, variance analysis methods,the influence of the conditions of production to manage management accounting and segmentation of the production process, value concepts of cost and other tools of management accounting. The survey is conducted on a sample of Czech firms. It is also analyzed the extent to which Czech companies use management accounting and what knowledge have managers of enterprises in this area. The purpose is to determine the level of knowledge of management accounting for business managers or employee

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 8th International Scientific Conference INPROFORUM. Investment Decision-Making in the Period of Economic Recovery

ISBN

978-80-7394-484-1

ISSN

2336-6788

e-ISSN

—

Počet stran výsledku

6

Strana od-do

129-134

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

6. 11. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—