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Use of Controlling in SMEs Management

Author

Listed:
  • Katarína ?ulková

    (Technical University of Ko?ice)

  • Mária Jano?ková

    (Faculty of Business Economics in Ko?ice, University of Economics in Bratislava)

Abstract

Over the last thirty years, controlling has become so established in corporate management that it occupies a leading position in the management of modern companies. The paper deals with the use of controlling tools in corporate governance in a selected region of Slovakia on the basis of a questionnaire survey on the current state in management in small and medium enterprises. The results show that mostly in small companies there are no separate controlling departments. Based on the results the conditions for the implementation of controlling into business practice were defined, which can contribute to the development of the business.

Suggested Citation

  • Katarína ?ulková & Mária Jano?ková, 0000. "Use of Controlling in SMEs Management," Proceedings of Economics and Finance Conferences 14116022, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iefpro:14116022
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    File URL: https://iises.net/proceedings/international-conference-on-economics-finance-and-business-prague-2023-1/table-of-content/detail?cid=141&iid=006&rid=16022
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    References listed on IDEAS

    as
    1. Chris Akroyd & Ralph Kober & Danni Li, 2019. "The emergence of management controls in an entrepreneurial company," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1805-1833, September.
    2. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Controlling tools; Enterprise management; Questionnaire research; Slovakia;
    All these keywords.

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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