Model of financial controlling

• Autorzy: Sedliačiková M.
• Języki publikacji: EN

Abstrakty

EN

Financial controlling is the subsystem of the enterprise controlling, which main task is to ensure the liquidity of the company at the simultaneous regard of profitability aims in any moment. The aim of this paper is to analyse the theoretic and practical approaches to the fundamentals, place, roles, and functions and to the contents of the financial controlling. From this analysis of the work of domestic and foreign authors we suggested our own approach to the problem of financial controlling and its schedule of implementation to the small and medium-size wood-processing enterprises. The proposed model is integrated to the subsystem of the operative controlling and puts accent to relations among single subsystems of controlling.

Słowa kluczowe

EN

controlling; financial controlling; modern tool of management; approaches to the financial controlling; liquidity

• Wydawca: Wydawnictwo Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie
• Czasopismo: Annals of Warsaw University of Life Sciences - SGGW. Forestry and Wood Technology
• Rocznik: 2014
• Tom: No. 88
• Strony: 229--238
• Opis fizyczny: Bibliogr. 11 poz.

Twórcy

autor

Sedliačiková M.

• Department of Enterprise Management, Technical University, Zvolen, Slovakia

Bibliografia

• 1. BREALEY, R. A., MYERS, S. C. 1991. Principles of Corporeate Finance. New York : McGraw-Hill, Inc., 1991. 971 s. ISBN 80-85605-24-4.
• 2. BIERNACKA J., 2006. Review of bankruptcy early-warning methods for the wood sector companies listed in the Warsaw Stock Market. In : Intercathedra. Poznań. No 22 p. 12-14.
• 3. DRÁBEK, J. 2003. Investičný kontroling. Zvolen : Lokálne stredisko dištančného vzdelávania TU Zvolen, 2003. 81 s. ISBN 80-89029-61-2.
• 4. ESCHENBACH, R., et. al. 2000. Controlling. Praha : Aspi Publishing, 2000. 812 s. ISBN 80-85963-86-8.
• 5. FOLTÍNOVÁ, A. 2009. Nákladový controlling. Bratislava : IURA EDITION, spol. s. r. o., 2009. 160 s. ISBN 978-80-8078-286-03.
• 6. FOLTÍNOVÁ, A., KALAFUTOVÁ, Ľ. 1998. Vnútropodnikový controlling. Bratislava: Elita, 1998. 251 s. ISBN 80-8044-054-9.
• 7. FREIBERG, F. 1996a. Finančný controlling. Bratislava : Elita, 1996.215 s. ISBN 80-44-020-4.
• 8. HORVÁTHOVÁ, J., GALLO, P. 2003. Controlling. Prešov: Dominanta. 2003. 237 s.
• 9. LAUKO, M. 2000. Finančný controlling a verejný sektor. In: Personalistika – mzdy – práca, 2000. no. 6, pp. K 23-27.
• 10. POTKÁNY, M., MITKA, M., SUDZINA, F., TEPLICKÁ, K., SEDLIAČIKOVÁ, M., ŠATANOVÁ, A., ZÁMEČNÍK, R., KAMPF, R. 2011. Moderné trendy v riadení malých a stredných podnikov. Zvolen : Technická univerzita vo Zvolene, 2011. 194 s. ISBN 978-80-228-2281-7.
• 11. RAJNOHA, R. 2002. Strategický a operatívny kontroling. Zvolen : LSDV, 2002. 139. isbn 80-89029-46-9.