The "Normatives" Controlling Approach in SMEs in Bavaria

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43920047" target="_blank" >RIV/62156489:43110/21:43920047 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun.2021.025" target="_blank" >http://dx.doi.org/10.11118/actaun.2021.025</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun.2021.025" target="_blank" >10.11118/actaun.2021.025</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The "Normatives" Controlling Approach in SMEs in Bavaria

Popis výsledku v původním jazyce

This paper analyzes the effectiveness and efficiency of the normatives&apos; controlling against the operational and strategic controlling. The general focus in studies and focus of the controlling experts is mostly on the operational controlling. For the analysis of the normatives&apos; controlling in Bavarian SMEs a primary research data set is used. The survey was aimed on Bavarian SME&apos;s in the machine building sector. We employ regression models for the assessment of significance of the influencing factors, which are causing the negation of the normatives&apos; controlling. We use monthly hours worked in the normatives&apos; controlling, percentage acceptance of the normatives&apos; controlling, used normatives&apos; controlling instruments and the number of employees working in the controlling department as the influencing factors. The empirical evidence shows significant results affecting Bavarian SME&apos;s - Acceptance (monthly capacity of the head of controlling department) was identified as a significant variable on a statistically significant level with the estimated coefficient of 0.217 in relation to the Hours (monthly hours of work capacity) of normatives&apos; controlling departments, and Instruments (number of instruments used) were proved to significantly influence the Employees (number of employees in controlling department) with the coefficient of 2.099. With the growing importance of the ability of an organization to publicly demonstrate its success in reaching objectives and specifically in its societal impacts, the importance of setting normatives and their control will project into higher demands on the work capacity of the controlling departments.

Název v anglickém jazyce

The "Normatives" Controlling Approach in SMEs in Bavaria

Popis výsledku anglicky

This paper analyzes the effectiveness and efficiency of the normatives&apos; controlling against the operational and strategic controlling. The general focus in studies and focus of the controlling experts is mostly on the operational controlling. For the analysis of the normatives&apos; controlling in Bavarian SMEs a primary research data set is used. The survey was aimed on Bavarian SME&apos;s in the machine building sector. We employ regression models for the assessment of significance of the influencing factors, which are causing the negation of the normatives&apos; controlling. We use monthly hours worked in the normatives&apos; controlling, percentage acceptance of the normatives&apos; controlling, used normatives&apos; controlling instruments and the number of employees working in the controlling department as the influencing factors. The empirical evidence shows significant results affecting Bavarian SME&apos;s - Acceptance (monthly capacity of the head of controlling department) was identified as a significant variable on a statistically significant level with the estimated coefficient of 0.217 in relation to the Hours (monthly hours of work capacity) of normatives&apos; controlling departments, and Instruments (number of instruments used) were proved to significantly influence the Employees (number of employees in controlling department) with the coefficient of 2.099. With the growing importance of the ability of an organization to publicly demonstrate its success in reaching objectives and specifically in its societal impacts, the importance of setting normatives and their control will project into higher demands on the work capacity of the controlling departments.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

69

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

5

Strana od-do

275-279

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85109439370