Use of the managerial tools in the Czech companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F16%3A50002915" target="_blank" >RIV/62690094:18450/16:50002915 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.springer.com/gp/book/9783319225951" target="_blank" >http://www.springer.com/gp/book/9783319225951</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-22596-8_1" target="_blank" >10.1007/978-3-319-22596-8_1</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Use of the managerial tools in the Czech companies

Popis výsledku v původním jazyce

The presented article is based on the questionnaire survey, which was conducted in 2014. There were approximately 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 evaluate it. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study. The analysis of the initial state will consequently enable to identify the key factors and knowledge. Primarily and secondary sources were used within the framework of the selected topic.

Název v anglickém jazyce

Use of the managerial tools in the Czech companies

Popis výsledku anglicky

The presented article is based on the questionnaire survey, which was conducted in 2014. There were approximately 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 evaluate it. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study. The analysis of the initial state will consequently enable to identify the key factors and knowledge. Primarily and secondary sources were used within the framework of the selected topic.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Business challenges in the changing economic landscape. Vol. 1

ISBN

978-3-319-22596-8

ISSN

—

e-ISSN

neuvedeno

Počet stran výsledku

11

Strana od-do

3-13

Název nakladatele

Springer

Místo vydání

Berlin

Místo konání akce

Barcelona

Datum konání akce

23. 10. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000416839900001