Managerial Accounting and Control Systems in Enterprises - Quo Vadis?: The Case of Biokarpet S.A. Group

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F25%3A43909791" target="_blank" >RIV/60076658:12510/25:43909791 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ibaness.org/conferences/plovdiv_2025/ibaness_plovdiv_proceedings_draft_7.pdf" target="_blank" >https://www.ibaness.org/conferences/plovdiv_2025/ibaness_plovdiv_proceedings_draft_7.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Managerial Accounting and Control Systems in Enterprises - Quo Vadis?: The Case of Biokarpet S.A. Group

Popis výsledku v původním jazyce

The purpose of this paper is, through a thorough theoretical and research approach, to highlight thenecessity and importance of the existence of the cost control process by the responsible managerial controllers ineach company. It is important that these managerial controllers are considered, not as independent and separatesubsystems, but as broader cost control mechanisms that will be integrated into the systems that will ultimatelyconcern and relate to the business cycle of the enterprise, cost management, business decision making, andcompetition. The survey includes 142 employees of the Greek group Biokarpet S.A. A structured onlinequestionnaire is used to collect data, followed by their entry and analysis using the SPSS statistical package. Theresults suggest that the existence and use of specific managerial accounting tools and control systems ensure thatan enterprise is able to achieve its set objectives, as well as that its individual members behave in a consistent andeffective manner towards these objectives.

Název v anglickém jazyce

Managerial Accounting and Control Systems in Enterprises - Quo Vadis?: The Case of Biokarpet S.A. Group

Popis výsledku anglicky

The purpose of this paper is, through a thorough theoretical and research approach, to highlight thenecessity and importance of the existence of the cost control process by the responsible managerial controllers ineach company. It is important that these managerial controllers are considered, not as independent and separatesubsystems, but as broader cost control mechanisms that will be integrated into the systems that will ultimatelyconcern and relate to the business cycle of the enterprise, cost management, business decision making, andcompetition. The survey includes 142 employees of the Greek group Biokarpet S.A. A structured onlinequestionnaire is used to collect data, followed by their entry and analysis using the SPSS statistical package. Theresults suggest that the existence and use of specific managerial accounting tools and control systems ensure thatan enterprise is able to achieve its set objectives, as well as that its individual members behave in a consistent andeffective manner towards these objectives.

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

2025

Kód důvěrnosti údajů

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

Název statě ve sborníku

XXIII. IBANESS Congress Series on Economics, Business and Management

ISBN

978-605-67815-5-1

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

723-734

Název nakladatele

Prof.Dr. Mariana IVANOVA, University of Agribusiness and Rural Development, Bulgaria Prof.Dr. Dragica ODZAKLIESKA - University St. Kliment Ohridski-Bitola, Republic of North Madeconia Prof.Dr. Rasim YILMAZ, Tekirdağ Namık Kemal University, Turkey

Místo vydání

Plovdiv

Místo konání akce

Plovdiv - Bulharsko

Datum konání akce

15. 5. 2025

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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