Počet záznamov: 1
Finančná kontrola v stavebno-stolárskom podniku
Názov Finančná kontrola v stavebno-stolárskom podniku Súbež.n. Financial control in building and joinery company Aut.údaje Mariana Sedliačiková, Justyna Biernacka Autor Sedliačiková Mariana TUZDFPH - Katedra ekonomiky, manažmentu a podnikania Spoluautori Biernacka Justyna Zdroj.dok. Acta Facultatis Xylologiae Zvolen : vedecký časopis Drevárskej fakulty. Roč. 56, č. 1 (2014), s. 139-149. - Zvolen : Technická univerzita vo Zvolene, 2014 Poznámky Lit. Jazyk dok. slovenčina Krajina Slovenská republika Systematika 35.078.3:336 005.584.1 674.2 504.064.36 Heslá finančná kontrola - financial control * kontroling - controlling * stolárstvo - joinery * monitoring - monitoring * odchýlka - tolerance Anotácia The control system is an effective communication tool, because positive deviations from the objectives are rewarded and negative deviations are penalized. Financial control has the task to evaluate all information about financial management and about ways of financial targets fulfilling. The aim of this paper was to define the most important factors that have a positive and negative impact on the achieved level of contribution margin on the base of the financial control in the selected building and joinery company. Financial control was done in three stages. In the first step we have analyzed these factors: the volume of sale, assortment, prices, and direct costs. Direct material costs represent 80 % of the total business costs; therefore we have not focused on indirect costs. We can state, from results of our analysis, that only the change of prices had the positive effect on the amount of contribution margin. The change of sale volume, assortment and costs had negative impact on the contribution margin. However the most negative impact on the contribution margin was caused by the change of costs, so this item was subjected to detailed analysis in subsequent stages of decomposition. Analyzing the direct costs we found that the direct material costs have been clearly the main negative impact. The volume of total direct costs significantly increased, by change of these costs, therefore we have analyzed them in the next stage of decomposition. We have concluded from the third stage of decomposition that the most significant negative factor has been the factor Δ C - change of prices of direct material in all three groups of contracts. We have found from the realized financial control that the key factor, from the view of its negative impact on the amount of contribution margin of the company, has been the price of direct material. It follows that in the future the firm will have to look for cheaper alternatives of direct materials suppliers, but not at the expense of quality. Cieľom príspevku je definovanie najvýznamnejším faktorov, ktoré majú pozitívny a negatívny vplyv na výšku dosahovaných krycích príspevkov, na základe vykonania finančnej kontroly vo vybranom stavebno-stolárskom podniku, ktorého predmetom činnosti je výroba drevodomov a zákazková výroba nábytku. URL https://df.tuzvo.sk/sites/default/files/15-1-14-sedliacikova-biernacka_1.pdf Báza dát xcla - ČLÁNKY Druh dok. RBX - rozpis článkov z periodík Odkazy PERIODIKÁ-Súborný záznam periodika Zväzky 2014: 1-2 
článok
Počet záznamov: 1