Rôzne podoby manažérskej výsledovky
The aim of this paper is to present a spectrum of approaches to managerial income statement assembling. In the preface, we explain the managerial income statement concept. We define it as a report processed for the needs of inter-business management, which intermediates various views on business results. In the next part, we devote to three basic approaches to managerial income statement structures recommended by the foreign literature. The first approach compares managerial income statement made up on the absorption calculation and on the variable calculation basis and different resulting effects on the trading income. The second approach presents the managerial income statement construction prepared for the budgeting needs and the needs to calculate the activity (sales volume) and consumption variances. In the third part, we describe managerial report structured according to the selected segments. At the end, we compare the already mentioned foreign authors' approaches with the managerial report made up in the majority of Slovak companies, and we describe its disadvantages in contrast to the Anglo-American approach.
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Volume (Year): 2008 (2008)
Issue (Month): 2 ()
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