The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F24%3A43908202" target="_blank" >RIV/60076658:12510/24:43908202 - isvavai.cz</a>

Výsledek na webu

<a href="http://ojs.ef.jcu.cz/index.php/ewp/issue/view/85" target="_blank" >http://ojs.ef.jcu.cz/index.php/ewp/issue/view/85</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A.

Popis výsledku v původním jazyce

The purpose of this article is, through the process of qualitative research method, that of interviews, to gather and analyze the views of managers and other senior executives of businesses on the importance of the utilization and implementation of managerial accounting tools in their business. The article provides some time-honored definitions of managerial accounting, and provides extensive discussion of selected managerial accounting tools, with particular emphasis on the overall benefits of their use in the operation of the business. Through 26 highly targeted and selected interviews, the necessity of using managerial accounting tools is illustrated, as well as their role in achieving business objectives. The results of the research, based on a case study of the Greek business group BIOKARPET S.A., highlight the importance of the contribution of these tools in the collection and decoding of information used in the decision-making process of this company and, by extension, of Greek companies. In addition, through the results of the case study, the difficulties that arise during the use of these tools and the deterrent factors of their application are also highlighted. In conclusion, the interviewees present the benefits as well as the way in which the specific tools effectively support the objectives of enterprises.

Název v anglickém jazyce

The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A.

Popis výsledku anglicky

The purpose of this article is, through the process of qualitative research method, that of interviews, to gather and analyze the views of managers and other senior executives of businesses on the importance of the utilization and implementation of managerial accounting tools in their business. The article provides some time-honored definitions of managerial accounting, and provides extensive discussion of selected managerial accounting tools, with particular emphasis on the overall benefits of their use in the operation of the business. Through 26 highly targeted and selected interviews, the necessity of using managerial accounting tools is illustrated, as well as their role in achieving business objectives. The results of the research, based on a case study of the Greek business group BIOKARPET S.A., highlight the importance of the contribution of these tools in the collection and decoding of information used in the decision-making process of this company and, by extension, of Greek companies. In addition, through the results of the case study, the difficulties that arise during the use of these tools and the deterrent factors of their application are also highlighted. In conclusion, the interviewees present the benefits as well as the way in which the specific tools effectively support the objectives of enterprises.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Economics Working Papers

ISSN

1804-5618

e-ISSN

1804-9516

Svazek periodika

8

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

60

Strana od-do

1-60

Kód UT WoS článku

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EID výsledku v databázi Scopus

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