Managerial accounting tools and clusters from the companies according to the used instruments

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F15%3A50003780" target="_blank" >RIV/62690094:18450/15:50003780 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://www.ufu.utb.cz/konference/sbornik2015.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Managerial accounting tools and clusters from the companies according to the used instruments

Popis výsledku v původním jazyce

The presented article is based on the questionnaire survey, which was conducted in 2014 in the Czech Republic. There were involved 295 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the creation and usage of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. The last part was dedicated to identification data. In the evaluation there were involved physical persons and also small, medium and large legal entities. It is expected that SMEs use less tools of managerial accounting than large companies. It is also expected that it is possible to divide companies according to used instruments to representative clusters. A detailed research together with the analysis and critical assessment of accessible materials

Název v anglickém jazyce

Managerial accounting tools and clusters from the companies according to the used instruments

Popis výsledku anglicky

The presented article is based on the questionnaire survey, which was conducted in 2014 in the Czech Republic. There were involved 295 Czech enterprises in the study. Questionnaire investigation was focused on the tools used in managerial accounting in the interviewed enterprises. Specifically, there were questions involved on the monitoring of costs, the creation and usage of calculations, plans and budgets, capacity utilization and efficiency, efficiency evaluation and monitoring of economic results and evaluation of financial analysis. The last part was dedicated to identification data. In the evaluation there were involved physical persons and also small, medium and large legal entities. It is expected that SMEs use less tools of managerial accounting than large companies. It is also expected that it is possible to divide companies according to used instruments to representative clusters. A detailed research together with the analysis and critical assessment of accessible materials

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and performance of firms in science, education and practice : proceedings

ISBN

978-80-7454-482-8

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

1480-1489

Název nakladatele

Univerzita Tomáše Bati

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

23. 4. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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