Detail publikace

Management input of variables in case of management accounting

KOVÁŘOVÁ, H. VAŘBUCHTA, P. VÍTKOVÁ, E. HROMÁDKA, V.

Originální název

Management input of variables in case of management accounting

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using financial analysis indicators, it is possible to compile evaluation of the construction company from the perspective of financial stability and its performance. For this evaluation, elementary methods, methods of financial ratios and general indicators can be used. The aim of the paper is to monitor the impact of different input of variables on the overall development of the construction company. Impact is observed through several selected methods of summary indicators. Sensitivity analysis is used to control input of variables. Income variables used in sensitivity analysis are revenues (of own products and services) and costs (of materials, energy and services). The results of the paper should be used in the future for management of companies through management accounting.

Klíčová slova

Management accounting; financial analysis; methods of summary rating indicators; sensitivity analysis

Autoři

KOVÁŘOVÁ, H.; VAŘBUCHTA, P.; VÍTKOVÁ, E.; HROMÁDKA, V.

Vydáno

24. 8. 2017

Nakladatel

STEF92 Technology Ltd.

Místo

Albena, Bulgaria

ISBN

978-619-7408-17-1

Kniha

4th Internationa multidisciplinary scientific conference on social sciences & arts SGEM 2017, SGEM2017 Conference Proceedings, Book 1, Vol 5

ISSN

2367-5659

Periodikum

SGEM International Multidisciplinary Scientific Conference on Social Sciences and Arts

Ročník

1

Číslo

4

Stát

Bulharská republika

Strany od

591

Strany do

598

Strany počet

8

BibTex

@inproceedings{BUT144230,
  author="Hana {Chalupová} and Petr {Vařbuchta} and Eva {Vítková} and Vít {Hromádka}",
  title="Management input of variables in case of management accounting",
  booktitle="4th Internationa multidisciplinary scientific conference on social sciences & arts SGEM 2017, SGEM2017 Conference Proceedings, Book 1, Vol 5",
  year="2017",
  journal="SGEM International Multidisciplinary Scientific Conference on Social Sciences and Arts",
  volume="1",
  number="4",
  pages="591--598",
  publisher="STEF92 Technology Ltd.",
  address="Albena, Bulgaria",
  doi="10.5593/sgemsocial2017/15/S05.074",
  isbn="978-619-7408-17-1",
  issn="2367-5659"
}