BENEFITS VERSUS BARRIERS OF CONTROLLING IN MEDIUM ENTERPRISES

被引:0
作者
Blahutova, Slavomira [1 ]
Sedliacikova, Mariana [2 ]
机构
[1] Sch Management, Bezrucova 64, Trencin 91101, Slovakia
[2] Tech Univ Zvolen, TG Masaryka 24, Zvolen 96053, Slovakia
来源
MANAGEMENT AND ECONOMICS IN MANUFACTURING | 2017年
关键词
controlling; benefits versus barriers; medium enterprises;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The aim of the paper was to determine the key benefits and barriers of controlling related to the implementation and use of controlling in medium-sized enterprises. This issue was examined through empirical quantitative research using the questionnaire method, from the perspective of individual groups of internal shareholders which are the owners, managers and employees of medium-sized enterprises. The methods of analysis, synthesis, deduction, analogy, comparison, summarisation and generalisation of knowledge were used in the processing of secondary sources. The results of the own research were evaluated by means of descriptive statistics using table and graphical presentations. A model was proposed based on the results of the analysis of primary and secondary sources intended to determine the monetary and non-monetary benefits and barriers that have a key impact on the process of decision-making regarding the implementation of controlling in practice. The model will be beneficial for the owners and managers of medium-sized enterprises as the basis for deciding whether to implement this tool in their enterprise. (C) 2017 The Authors.
引用
收藏
页码:131 / 138
页数:8
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