Powiadomienia systemowe
- Sesja wygasła!
- Sesja wygasła!
Tytuł artykułu
Autorzy
Treść / Zawartość
Pełne teksty:
Identyfikatory
Warianty tytułu
Wykorzystanie controlingu jako narzędzia konkurencyjności w przedsiębiorstwach rodzinnych i nierodzinnych w gospodarkach transformujących
Języki publikacji
Abstrakty
Controlling is considered a tool that increases the quality of corporate management. At present, it is very important to perceive controlling not only as a quick control tool but especially as a tool that helps an enterprise to achieve its objectives, to meet its vision, to adopt adequate strategies, thereby also directly improving the economic results and the long-term competitiveness of the enterprise. The aim of the study is to compare the use of controlling, such as a tool of competitiveness in family and non-family businesses in transition economies. The issue was mapped in the territory of the Visegrad Four (V4) by means of an empirical survey by the method of a questionnaire. The sample consisted of 405 family and non-family businesses from Slovakia, Poland, Czech Republic, and Hungary. The hypotheses were tested using the Test of the difference between two proportions. At the same time, due to the better interpretation of the achieved results, the statistical method of the Interval estimate of the population proportion has been applied. The results have shown that there are significant differences in the use of controlling tools in family and non-family businesses. The major differences have been found out in the area of financial controlling, namely the application of profitability and liquidity indicators, and investment controlling in using net present value.
Controlling uznawany jest za narzędzie, które podnosi jakość zarządzania przedsiębiorstwem. Obecnie bardzo ważne jest postrzeganie controllingu nie tylko jako narzędzia szybkiej kontroli, ale przede wszystkim jako narzędzia, które pomaga przedsiębiorstwu osiągać cele, realizować wizje, przyjmować odpowiednie strategie, przez co również bezpośrednio poprawiania wyniki ekonomiczne i długookresową konkurencyjność przedsiębiorstwa. Celem opracowania jest porównanie wykorzystania controllingu jako narzędzia konkurencyjności w firmach rodzinnych i nierodzinnych w gospodarkach przechodzących transformację. Zagadnienie zostało zmapowane na terenie krajów Grupy Wyszehradzkiej (V4) za pomocą badania empirycznego metodą kwestionariusza ankiety. Próba składała się z 405 firm rodzinnych i nierodzinnych ze Słowacji, Polski, Czech i Węgier. Hipotezy zweryfikowano za pomocą Testu różnicy między dwiema proporcjami. Jednocześnie, ze względu na lepszą interpretację uzyskanych wyników, zastosowano statystyczną metodę estymacji interwałowej proporcji populacji. Uzyskane wyniki ukazały, że istnieją istotne różnice w stosowaniu narzędzi controllingu w przedsiębiorstwach rodzinnych i nierodzinnych. Główne różnice stwierdzono w obszarze controllingu finansowego, a mianowicie w stosowaniu wskaźników rentowności i płynności oraz controllingu kontrolingu inwestycyjnego w stosowaniu wartości bieżącej netto.
Czasopismo
Rocznik
Tom
Strony
250--270
Opis fizyczny
Bibliogr. 41 poz., tab.
Twórcy
autor
- Technical University in Zvolen, Faculty of Wood sciences and technology
autor
- Technical University in Zvolen, Faculty of Wood sciences and technology
- Czestochowa University of Technology, Poland, Faculty of Management
autor
- Technical University in Zvolen, Faculty of Wood sciences and technology
autor
- Technical University in Zvolen, Faculty of Wood sciences and technology
Bibliografia
- 1.Andrejovska, A., Konecna, V. (2020). Capital Placement in the Context of Effective Corporate Taxation in the V4 Countries. Montenegrin Journal of Economics, 16(1), 227-239.
- 2.Ahlrichs, F. (2012). Controlling of sustainability: How to manage a sustainable management. Journal of Organizational Transformation and Social Change, 9, 141-153.
- 3.Berens, W., Wuller, F. (2007). Strategisches controlling in KMU: Bedeutung, Umsetzungsstand und edv-technische Unterstutzung. Controlling, 19(7), 393-404.
- 4.Břečková, P., Havlíček, K. (2013). Leaders Management and Personnel Controlling in SMEs. European Research Studies, 16, 3-13.
- 5.Bureau Van Dijk. (2021). Orbis - growing database of companies and other entities. Retrieved January 14, 2021 from https://www.bvdinfo.com/orbis
- 6.Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16, 297-334.
- 7.Ediriweera, A. (2015). Governance in family business: a literature review. Journal of Law and Governance, 10(2), 36-46.
- 8.European Commission. (2019a). SBA Fact Sheet Slovakia. Brussels: European Communities. Retrieved March 6, 2019 from https://ec.europa.eu/docsroom/sk
- 9.European Commission. (2019b). SBA Fact Sheet Hungary. Brussels: European Communities. Retrieved March 6, 2019 from https://ec.europa.eu/docsroom/hu
- 10.European Commission. (2019c). SBA Fact Sheet Czech Republic. Brussels: European Communities. Retrieved March 6, 2019 from https://ec.europa.eu/docsroom/cr
- 11.European Commission. (2019d). SBA Fact Sheet Poland. Brussels: European Communities. Retrieved March 6, 2019 from https://ec.europa.eu/docsroom/pl
- 12.Hiebl, M.R.W., Li, Z. (2018). Non-Family Managers in Family Firms: Review, Integrative Framework and Future Research Agenda. Review of Managerial Science, 14(4), 763-807.
- 13.Hong, Y. (2017). Probability and Statistics for Economists. Singapore: World Scientific Publishing Company.
- 14.Hvolková, L., Klement, L., Klementová, V. and Kováľová, M. (2019). Barriers hindering innovations in small and medium-sezed enterprises. Journal of Competitiveness, 11(2), 51-67.
- 15.Kallmuenzer, A., Peters, M. (2018). Strategic decision - making in family firms: an explorative study. European Journal of International Management, 12(5/6), 655-675.
- 16.Krastev, B. L. (2019). Theoretic aspects of financial controlling in the firm. Economic Archive, 72(3),17-27.
- 17.Kumar, P., Zattoni, A. (2016). Family business, corporate governance and firm performance. Corporate Governance an International Review, 24(6), 550-551.
- 18.Laval, V., Stefea, P. (2018). The competitive challenge of controlling. Procedia - Social and Behavioral Sciences, 238, 624-631.
- 19.Linhartova, V. (2021). Analyzing the Role of Public Expenditures in Human Development: Panel Data Analysis of EU-28 Countries. Montenegrin Journal of Economics, 17(1):85-96.
- 20.Malega, P., Rudy, V., Kovac, J. and Kovac, J. (2019). The competitive market map as the basis for an evaluation of the competitiveness of the Slovak Republic on an international scale. Journal of Competitiveness, 11(4), 103-119.
- 21.Mandl, I. (2008). Overview of family business relevant issues. Final report. Vienna: Austrian Institute for SME research. https://ec.europa.eu/docsroom/
- 22.Meier, V. (2020). Significance of family representation among family businesses in the Czech Republic. Journal of Eastern Europe Research in Business and Economics, 639568.
- 23.Michiels, A., Molly, V. (2017). Financing decisions in family businesses: A review and suggestions for developing the field. Family Business Review, 30(4), 369-399.
- 24.Musa, H., Natorin, V., Musova, Z. and Durana, P. (2020). Comparison of the efficiency measurement of the conventional and Islamic banks. Oeconomia Copernicana, 11(1), 29-58.
- 25.Osmanagić-Bedenik, N. (2015). The challenge of controlling. International Journal of Industrial engineering and Management, 6, 153-163.
- 26.Peráček, T., Vilčeková, L. and Strážovská, Ľ. (2020). Selected problems of family business: A case study from Slovakia. Acta Polytechnica Hungarica, 17(7), 145-162.
- 27.Písař, P., Bílková, D. (2019). Controlling as a tool for SME management with an emphasis on innovations in the context of Industry 4.0. Equilibrium. Quarterly Journal of Economics and Economic Policy, 14, 763-785.
- 28.Purg, D., Saginova, O., Skorobogatykh, I. and Musatova, Z. (2016). Family owned hidden champions in Russia: innovations, human capital and internationalization. Indian Journal of science and technology, 9(12), 1-10.
- 29.Rajiani, I., Bačík, R., Fedorko, R., Rigelský, M., Szczepańska-Woszczyna, K. (2018). The alternative model for quality evaluation of health care facilities based on outputs of management processes. Polish Journal of Management Studies, 17(1), 194-208.
- 30.Rausch, A., Osmanagić-Bedenik, N., Fafaliou, I., Labas, D. and Porada-Rochon,k M. (2013). Controlling and sustainability: Empirical evidence from Europe. Zagreb International Review of Economics and Business, 16, 37-63.
- 31.Rautenstrauch, T., Müller, Ch. (2005). Verständnis und Organisation des Controlling in kleinen und mittleren Unternehmen. Zeitschrift für Planung and Unternehmenssteuerung, 16(2), 189-209.
- 32.Savolainen, S., Kansikas, J. (2013). Non-family employees in small family business succession: The case of psychological ownership. World Review of Entrepreneurship Management and Sustainable Development, 9(1), 64-81.
- 33.Schmidts, T., Shepherd, D. (2015). Social identity and family business: exploring family social capital. Journal of Family Business Management, 5, 157-181.
- 34.Sedliačiková, M., Stroková, Z., Drábek, J. and Malá, D. (2019). Controlling implementation: What are the benefits and barriers for employees of wood processing enterprises? Acta acultatis xylologiae Zvolen, 61, 163-173.
- 35.Sedliačiková, M., Stroková, Z., Hitka, M. and Nagyová, N. (2020). Employees versus implementing controlling into the business practice. Entrepreneurship and Sustainability Issues, 7, 1527-1540.
- 36.Simkova, Z., Petru, N., Urbański, M. and Sibert, J. (2022). The Impact of Selected Material Flows on the Development of OECD Countries Located in Europe. Acta Montanistica Slovaca, 27(2), 395-406.
- 37.Solomon, G. (2015). Entrepreneurship in family firms, business families, and family business group. Journal of Small Business Management, 54(1), 386-393.
- 38.Stańczyk, I., Stuss, M.M. (2018). Personnel controlling - Human of capital management. Results of a selected enterprise listed on Warsaw stock exchange. International Journal of Contemporary Management, 17, 241-260.
- 39.Stojanovic, A., Milosevic, I., Arsic, S, Urosevic, S. and Mihaljovic, I. (2020). Corporate social responsibility as a determinant of employee loyalty and business performance. Journal of Competitiveness, 12(2), 149-166.
- 40.Todorović-Dudić, A., Stanišić, M. and Perović, V. (2017). Contribution of controlling to business efficiency. Industrija, 45, 25-44.
- 41.Wróblewska-Kazakin, A. (2014). Research on family businesses in Poland. Journal of Intercultural Management, 6(2), 63-72.
Uwagi
Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-f839ba9d-9431-454a-9245-ccbfd02ce896