Which companies have implemented management accounting?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F18%3A43898296" target="_blank" >RIV/60076658:12510/18:43898296 - 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

Which companies have implemented management accounting?

Popis výsledku v původním jazyce

Management accounting system gives information about cost allocation for a profit measurement and inventory valuation, to help managers make a better decision and to use planning, control and performance measurement. This article is primarily concerned with the management accounting survey and seeks to identify the financial variables, whose amount is different for businesses that do not have implemented management accounting from companies with implemented management accounting. Several variables for analysis were selected from the balance sheet and the profit and loss statement, but the data were also surveyed on the basis of structured interviews, when it was determined whether companies have implemented management accounting or not, the form of management accounting, how they can break down the costs, how many employees they have or what are the average wage costs. Mann-Whitney U test was used to analyze these variables. On the basis of a statistic analysis (tested at a significance level of 0.05) it was found significant differences in the indicators as fixed assets, EBIT, EBIT, operating costs, EBIT per employee and annual turnover. These indicators have also on higher level the companies which have implemented management accounting.

Název v anglickém jazyce

Which companies have implemented management accounting?

Popis výsledku anglicky

Management accounting system gives information about cost allocation for a profit measurement and inventory valuation, to help managers make a better decision and to use planning, control and performance measurement. This article is primarily concerned with the management accounting survey and seeks to identify the financial variables, whose amount is different for businesses that do not have implemented management accounting from companies with implemented management accounting. Several variables for analysis were selected from the balance sheet and the profit and loss statement, but the data were also surveyed on the basis of structured interviews, when it was determined whether companies have implemented management accounting or not, the form of management accounting, how they can break down the costs, how many employees they have or what are the average wage costs. Mann-Whitney U test was used to analyze these variables. On the basis of a statistic analysis (tested at a significance level of 0.05) it was found significant differences in the indicators as fixed assets, EBIT, EBIT, operating costs, EBIT per employee and annual turnover. These indicators have also on higher level the companies which have implemented management accounting.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Strategic Modeling in Management, Economy and Society

ISBN

978-3-99062-339-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

417-424

Název nakladatele

Trauner Verlag Universitat

Místo vydání

Praha

Místo konání akce

Kutná Hora

Datum konání akce

5. 9. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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