Management Accounting Model for Small Industrial Enterprises

• Autorzy: Zuzana Ságová
• Języki publikacji: EN

Abstrakty

EN

The aim of the paper is a model of managerial accounting for small industrial enterprises, which is not theoretically developed in the literature and in most small enterprises, managerial accounting is not even practically applied. The questionnaire survey found information about the tasks, tools and methods that managerial accounting performs in medium-sized companies. The analysis of the use of managerial accounting is the practice of small industrial enterprises was carried out through guided personal interviews, while the evaluation specified the most problematic areas of its application in these enterprises. Based on the findings of the analysis following the information obtained on the tasks, methods and tools of management accounting in medium-sized enterprises, a model of management accounting for small industrial enterprises was proposed. It defined the tasks that managerial accounting should perform in small industrial enterprises and, among the existing methods and procedures traditionally used in managerial accounting, those that are practically applicable in the given enterprises were proposed. The main benefit of the paper is the management accounting model for small industrial enterprises. The main emphasis is placed on the transparency of costs and the interconnection of information on individual elements of the accounting information system with minimal capital expenditures. (original abstract)

Słowa kluczowe

EN

Management accounting; Industrial enterprises

PL

Rachunkowość zarządcza; Przedsiębiorstwo przemysłowe

• Czasopismo: Multidisciplinary Aspects of Production Engineering
• Rocznik: 2020
• Tom: 3
• Strony: 694--706

Twórcy

autor

Zuzana Ságová

• University of Žilina, Slovak Republic

Bibliografia

• Baštincová, A.: (2007). Profit or loss from an accounting and tax point of view. Bratislava IURA ETITION, ISBN 978-80-8078-144-6
• Fibírová, J. Šoljaková, J. Wagner, J: (2015). Cost Accounting (Managerial Accounting I). Praha, Oeconomica, ISBN 80-245-0746-3
• Kis, S. Mosora, L. Mosora, Y. Yatsiuk, O. Malynovska, G. Pobihuh, S. (2020). Personnel certification as a necessary condition for enterprise´ staff development, Management Systems in Production Engineering, Volume 28, Issue 2, pp. 121-126, DOI 10.2478/mspe-2020-0018
• Kemmetmueller, Bogenberger: (2000). Handbuch der Kosterechnung, WUV Wien, ISBN 3-85428-410-1
• Majtán, M. et al.: (2005). Management. Bratislava, SPRINT, ISBN 80-89085-17-2
• Managerial accounting - official terminology: (2014). Bratislava, IURA ETITION, ISBN 80-89047-59-9
• Mingaleva, Z. Zhulanov, E. Shaidurova, N. Vukovic, N. (2019). Transformation of a Mining Territory Based on the Application of a Cluster Approach, Acta Montanistica Slovaca, Volume 24, n.3, pp. 257-268
• Petřík, T.: (2005). Economic and financial management of the company - Managerial accounting in practice.Praha, Grada Publishing, ISBN 80-247-1046-3
• Soukupová, B. Šlosárová, A. Baštincová, A.: (2010). Accounting. Bratislava, Jura edition, ISBN 80-89047-01-7
• Soukupová, B.: (2007). Accounting. Bratislava, ELITA,
• Štubňová, L.: (2005). Managerial accounting for auditors. Bratislava, Súvaha, ISBN 80-88727-10-3
• www.pef.mendelu.cz/vyzc/setkani/2017-05-25.pdf - article - Nerudová D: The link between corporate income tax and accounting

Identyfikatory

DOI

10.2478/mape-2020-0058