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The Application of Management Accounting (Controlling) Instruments in Small and Medium Size Enterprises in Nord-Western Croatia


Šestanj-Perić, Tanja; Kukec, Sandra Katarina
The Application of Management Accounting (Controlling) Instruments in Small and Medium Size Enterprises in Nord-Western Croatia // ARSA 2012 Proceedings in Advanced Research in Scientific Areas The 1st Virtual International Conference / Ing. Michal Mokryš, Ing. Anton Lieskovský, Ph.D. (ur.).
Žilina: EDIS - Publishing Institution of the University of Zilina, 2012. str. 664-669 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
The Application of Management Accounting (Controlling) Instruments in Small and Medium Size Enterprises in Nord-Western Croatia

Autori
Šestanj-Perić, Tanja ; Kukec, Sandra Katarina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
ARSA 2012 Proceedings in Advanced Research in Scientific Areas The 1st Virtual International Conference / Ing. Michal Mokryš, Ing. Anton Lieskovský, Ph.D. - Žilina : EDIS - Publishing Institution of the University of Zilina, 2012, 664-669

ISBN
978-80-554-0606-0

Skup
The 1st Virtual International Conference on Advanced Research in Scientific Areas (ARSA-2012)

Mjesto i datum
Slovačka, 3-7.12.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Management Accounting; Controlling; SMEs; Controlling Instruments

Sažetak
Because of the importance of small and medium size enterprises (SMEs) there is a rising number of studies around the world about them and the difficulties they encounter. One of the problems recognized so far are mistakes that the management makes due to overload of different tasks and lack of expert knowledge in the field of business. These managers need help from management accounting experts. Management accounting field overlaps to a great extent with the field of Controlling in the German-speaking countries. The term Controlling in that sense is also used in Croatia. The tasks of Controlling are being fulfilled through the use of different instruments. The empirical research in this paper has enabled an insight into the use of Controlling instruments in SMEs in the Varazdin County in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
016-0000000-1730 - Međuzavisnost liberalizacije poštanskog tržišta i izravnog marketinga (Stjepan Dvorski, )
016-0161217-0870 - Modeliranje proceduralnih propisa (Vjeran Strahonja, )

Ustanove
Fakultet organizacije i informatike, Varaždin