Comparison of costs and budget in finance companies, reporting system using database resources

POROVNÁNÍ NAKLADŮ A ROZPOČTU VE FINANČNÍ SPOLEČNOSTI, SYSTÉM REPORTINGU S VYUŽITÍM DATABÁZOVÝCH PROSTŘEDKŮ

Zdeněk Vošta and Jindřiška Kouřilová
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Zdeněk Vošta: University of South Bohemia in České Budějovice
Jindřiška Kouřilová: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionalis, 2010, vol. 13, issue 2, 69-76

Abstract: The budget is an essential tool for cost management. For management decisions within a company its managers should know the basic comparison of costs and budget. This also applies to financial companies that are in some factors different to the normal procedures. The paper discusses the potential of information added to the financial accounting systems suitable for monitoring the development of budget fulfilling and reporting of information in that type of company.

Keywords: managerial accounting; budget; costs; financial company (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:13:y:2010:i:2:p:69-76

DOI: 10.32725/acta.2010.021

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