Vybrané ukazovatele merania výkonnosti firiem

• Autorzy: Rastislav Rajnoha

Warianty tytułu

The Chosen Indicators for Measurement of Companies´ Performance

• Języki publikacji: SK

Abstrakty

EN

Because of changed conditions in a business there is necessity to use new and other view on measurement of companies´ performance. There are used traditional and new modern indicators for that. Nowadays, the mostly used is system of balanced indicators titled as BSC methodology - Balanced Scorecard which contains 4 areas of performance measurement - development, customer, processing and financial. An important goal of management is to understand mutual relations and impact of particular indicators on reached results what allows further forecasting of company´s future development. One of the economic and financial indicator for performance measurement is EVA - Economic Value Added. When a company has controlling managerial system and when company registers costs in the form of so called calculated interests which represent interests for loan and own operational capital then EVA indicator is already part of such a calculation.(original abstract)

Słowa kluczowe

EN

Management; Profit

PL

Zarządzanie; Zysk

• Czasopismo: Intercathedra
• Rocznik: 2006
• Numer: nr 22
• Strony: 137--140

Twórcy

autor

Rastislav Rajnoha

• Technical University in Zvolen,

Bibliografia

• Däumler K.D., Grabe J.: Kostenrechnung 2 - Deckungsbeitragsrechnung. Herne/Berlin : Verlag Neue Wirtschafts- Briefe, 1997.
• Horváth P. & Partner: Balanced Scorecard v praxi. Stuttgart : Schäffer-Poeschel Verlag, 2001.
• Lis W.: Profile of costs calculation in the woodworking industry. In: CO-MAT-TECH '98, STU MTF Trnava, 1998, s. 180 - 186
• Matuszewski A.: On the application of decision account of costs and economic results for the needs of operative controlling in profit centers. In: Nové trendy v systémoch riadenia podnikov, Herľany, 1998, s. 116-122
• Mihok J., Vidová J., Janeková J.: Modely hodnotenia výkonnosti a efektívnosti podniku. In: Intercathedra 2005, Annual Bulletin of Plant - Economic Department of the European Wood Technology University Studies, Poznaň, Poľsko, 2005, s. 84 - 88, ISSN 1640-3622
• Rajnoha R.: Strategický a operatívny kontroling. Bratia Sabovci, Zvolen, 2002.
• Rajnoha R.: Plánovanie, rozpočtovanie a kalkulácie orientované na kontroling priemyselných podnikov. Vedecká štúdia, Zvolen : TU vo Zvolene, 2005, 72 s., ISBN 80-228-1550-0
• Šatanová A., Rajnoha R.: Prevádzkové účtovníctvo. Študijný text, Zvolen : Bratia Sabovci, 1999.
• Vidová J.: Evaluation of the economical efficiency by means of EVA. In: CO-MAT-TECH '2004, STU MTF Trnava, 2004, s. 1483 - 1487
• Vollmuth H.,J.: Marktorientiertes Kostenmanagement: Neue Konzeptionen, Instrumente und Techniken zur Sicherung von Wettbewerbsvorteilen. Planegg : WRS Wirtschaft, Recht und Steuern, 1997.
• Zámečník R., Zeman V.: Využití kvalitativních nástrojú personálního controllingu v podnicích dřevozpracujícího prúmyslu. In: Intercathedra 2005, Annual Bulletin of Plant - Economic Department of the European Wood Technology University Studies, Poznaň, Poľsko, 2005, s. 165 - 169, ISSN 1640-3622