Effect of controlling on the economic performance of smes in the Czech Republic

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dc.contributor.author Kruml, Lukáš
dc.contributor.author Duspiva, Pavel
dc.date.accessioned 2016-06-15T07:36:42Z
dc.date.available 2016-06-15T07:36:42Z
dc.date.issued 2015
dc.identifier.issn 1211-555X (Print)
dc.identifier.issn 1804-8048 (Online)
dc.identifier.uri http://hdl.handle.net/10195/64682
dc.description.abstract This paper deals with the use of controlling in the management of small and medium-sized enterprises in the Czech Republic and its influence on their economic performance. Data from primary research are presented, which determined the extent of implementation of controlling activities in the examined enterprises. The aim of the secondary research was to evaluate the economic performance of enterprises with and without controlling and to determine whether it is possible to confirm the hypothesis of better economic (financial) results of the enterprises that apply controlling in their management process. The two groups of enterprises are compared by using calculated arithmetic means and medians of selected economic indicators. The source of data is the corporate database MagnusWeb. The compared data are also subjected to statistical analysis. Nonparametric tests í. e. the Mann-Whitney U test and the Kolmogorov-Smirnov test to determine statistically significant differences between the financial results of the enterprises that use and do not apply controlling. eng
dc.format p. 63-74 eng
dc.language.iso eng
dc.publisher Univerzita Pardubice cze
dc.relation.ispartof Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 34/2015 eng
dc.rights open access eng
dc.subject management eng
dc.subject controlling eng
dc.subject economic performance eng
dc.subject financial analysis eng
dc.subject small and medium-sized enterprises eng
dc.title Effect of controlling on the economic performance of smes in the Czech Republic eng
dc.type Article eng
dc.peerreviewed yes eng
dc.publicationstatus published eng
dc.identifier.scopus 2-s2.0-84969988566
dc.subject.jel M21


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