Financial and Accounting Criteria for Management of Business Process of Companies as Accounting Entities[Finanční a účetní kritéria pro řízení podnikatelského procesu společností jako účetních jednotek]

Nowadays decision making on various levels of business activities becomes more difficult one because a manager on the top or lower management level must include to its considerations the great quantum of various aspects regarding an economic reality about which is decided. It is necessary to accomplish the own decision in the shorter period and the economic importance of decisions-making problems is increasing. The aim of the paper is to show such value criteria for the management, which have the relation to the strategic, tactical and operative management of the accounting entity. The measurement and appraisal of the value criteria constitute the difficult problem, which requires considerable skilled knowledge, experience and invention of managers. The first-rate management of the business process includes many decision-making situations, which are suppositions for the growing performance of the company. Criteria with the use of the top economy result (profit), possibly of the criterion EBIT, the criterion EVA, pyramids of connected analytical criteria, average unit costs of an output and others belong among value criteria, which are need for the management of each accounting entity.