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Využívanie vybraných metód kontrolingu v slovenských a amerických podnikoch chemického a farmaceutického priemyslu
Title Využívanie vybraných metód kontrolingu v slovenských a amerických podnikoch chemického a farmaceutického priemyslu Par.title Efficiency of selected methods in controllership in Slovak and American companies in chemical and pharmaceutical industry Author info Ladislav Kulčár, Marianna Benčová Author Kulčár Ladislav 1953- (50%) UMBEF09 - Inštitút manažérskych systémov (detašované pracovisko Poprad)
Co-authors Benčová Marianna (50%)
Source document Ekonomika a spoločnosť : vedecký časopis Ekonomickej fakulty UMB v Banskej Bystrici. Roč. 11, č. 1 (2010), s. 30-37. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2010 Keywords podniky - business enterprises chemický priemysel - chemical industry farmaceutický priemysel - pharmaceutical industry efektívny manažment controllers manažérske účtovníctvo - management accounting - managerial accounting Language Slovak Country Slovak Republic systematics 005 Annotation The article presents the result of research focused on the Methods of Analyzing and Control in the Controllership. The study was implemented in the form of personal interviews with the controllers or the managers of medium-size and large businesses in the Slovakia and in the United States of America in the State of Colorado in chemical and pharmaceutical industry. The main objective of the research was to compare differences in the Controllership in both countries using the mathematical statistical methods, mostly Spearman's rank correlation coefficient. We surveyed information and control functions of the Controllership. Reporting is essential to make analyzing and control effective and with the requisite interpretation has an opportunity to bring life to the figures. We also focused our attention to recognize the top 5 Methods of Analyzing in the examined companies in both countries. Public work category ADF No. of Archival Copy 17578 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika unrecognised
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