D 2015

The main parameters of controlling in a small or medium-sized enterprises

HAVLÍČEK, Karel

Základní údaje

Originální název

The main parameters of controlling in a small or medium-sized enterprises

Autoři

HAVLÍČEK, Karel (203 Česká republika, garant, domácí)

Vydání

Praha, Proceedings of the 9th International Conference, European Entrepreneurship Forum 2015, Efficiency in the Private and the Public Sector, od s. 66-74, 9 s. 2015

Nakladatel

NEWTON COLL AS

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/04274644:_____/15:#0000090

Organizační jednotka

Vysoká škola finanční a správní

ISBN

978-80-87325-06-3

UT WoS

000380582900007

Klíčová slova anglicky

Small and medium-sized company (SME); planning; operative controlling; strategic controlling; risk management

Štítky

Změněno: 27. 3. 2017 11:12, Ing. Dominika Moravcová

Anotace

V originále

This article focuses on describing the main aspects of the controlling in small and medium-sized companies. The author bases the conclusions long-term research, based on which he maps the distinguishing of the environment of process management of small and medium-sized enterprises from large enterprises and describes the process model based on the principle of management and controlling, which he has long examined and published about. It differs from approaches used so far, particularly in the system based on management accounting. It is also based on a balance between business planning and controlling, which includes risk management. They aim of the article is to highlight the differences between management and financial accounting in a small and medium-sized company, to propose key parameters of strategic and operative controlling and to highlight the results of its failure.