Kulčár, Ladislav, 1953-

Využívanie vybraných metód kontrolingu v slovenských a amerických podnikoch chemického a farmaceutického priemyslu = Efficiency of selected methods in controllership in Slovak and American companies in chemical and pharmaceutical industry / Ladislav Kulčár, Marianna Benčová. -- 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.

In Ekonomika a spoločnosť : vedecký časopis Ekonomickej fakulty UMB v Banskej Bystrici. -- Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2010. -- ISSN 1335-7069. -- Roč. 11, č. 1 (2010), s. 30-37