FINANČNÝ KONROLING V TEÓRII A PRAXI MALÝCH A STREDNÝCH PODNIKOV

• Authors: Sedliačiková Mariana , Anna Šatanová , Alžbeta Foltínová

Title variants

EN

Financial controlling in theory and praxis of small and medium-size enterprises

• Languages of publication: SK

Abstracts

EN

The article deals with financial controlling in theory and praxis of small and medium-size enterprises. The first part of the article presents results and conclusions of theoretical research of financial controlling. In the second part there are presented the results and knowledge from research to determine the level of understanding and implementation of controlling issue (focusing on the financial controlling) in the praxis of Slovak small and medium-size enterprises in wood working and furniture industry. At the end of the paper, we present the need of complexity and continuity of the financial controlling instruments implementation from the view of their effectiveness in the context of controlling-oriented concept of enterprise management.

Keywords

EN

CONTROLLING; FINANCIAL CONTROLLING; MANAGEMENT; SMALL ENTERPRISE; MEDIUM ENTERPRISE; WOOD-PROCESSING INDUSTRY

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2012
• Volume: 60
• Issue: 9
• Pages: 949 – 966

Contributors

author

Sedliačiková Mariana

• Technická univerzita, Drevárska fakulta, Katedra podnikového hospodárstva, T. G. Masaryka 24, 960 53 Zvolen, Slovak Republic

author

Anna Šatanová

author

Alžbeta Foltínová