The effectiveness of the company and use of the managerial tools
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F14%3A50002665" target="_blank" >RIV/62690094:18450/14:50002665 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The effectiveness of the company and use of the managerial tools
Popis výsledku v původním jazyce
The presented article is based on the questionnaire survey, which was conducted in 2014. There were involved more than 300 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in the managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the use and creation of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. In the evaluation there were involved physical persons and also legal entities. It is expected that individuals use less the tools of managerial accounting. It is also expected that SMEs use less the tools of managerial accounting than large companies. The last hypothesis is dedicated to the efficiency of the company. It can be expected that firms that prepare and monitor calculations, plans and budgets are aware of the importance of financial analysis and eval
Název v anglickém jazyce
The effectiveness of the company and use of the managerial tools
Popis výsledku anglicky
The presented article is based on the questionnaire survey, which was conducted in 2014. There were involved more than 300 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in the managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the use and creation of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. In the evaluation there were involved physical persons and also legal entities. It is expected that individuals use less the tools of managerial accounting. It is also expected that SMEs use less the tools of managerial accounting than large companies. The last hypothesis is dedicated to the efficiency of the company. It can be expected that firms that prepare and monitor calculations, plans and budgets are aware of the importance of financial analysis and eval
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
EBES 2014
ISBN
978-605-64002-8-5
ISSN
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e-ISSN
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Počet stran výsledku
4
Strana od-do
2690-2693
Název nakladatele
Teknik Basim Tanitim Matbaacilik
Místo vydání
Istanbul
Místo konání akce
Barcelona
Datum konání akce
23. 10. 2014
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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