Informace pro finanční řízení - historie a současnost
| Title in English | Information for financial managing - history and present |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | MendelNET 2005 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Controllership; controller; managerial accounting |
| Description | The article regards the financial management as the activity of all managers in the enterprise. To do their activities, managers need information which managerial accounting (controllership called in German speaking countries) provides. The article pays attention to application of the managerial accounting and it compares the approach of the company Baťa Zlín from the 30th of the last century and the current conception of controllership in the car producing company Skoda Auto. The primary fields of managerial accounting - planning, monitoring and reporting - are used as the criteria of the comparison. |
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