Use of the Managerial Tools in the Czech Companies

Libuše Svobodová ()
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Libuše Svobodová: University of Hradec Kralove

A chapter in Business Challenges in the Changing Economic Landscape - Vol. 1, 2016, pp 3-13 from Springer

Abstract: Abstract The presented article is based on the questionnaire survey, which was conducted in 2014. There were almost 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.

Keywords: Managerial accounting; Survey; Efficiency; Financial analysis (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:spr:eurchp:978-3-319-22596-8_1

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DOI: 10.1007/978-3-319-22596-8_1

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