The use of controlling as a tool of competitiveness in family and non-family businesses in transition economies

• Autorzy: Sedliačiková Mariana , Moresová Mária , Stasiak-Betlejewska Renata , Drábek Josef , Schmidtová Jarmila

Identyfikatory

DOI

10.17512/pjms.2022.26.1.16

Warianty tytułu

PL

Wykorzystanie controlingu jako narzędzia konkurencyjności w przedsiębiorstwach rodzinnych i nierodzinnych w gospodarkach transformujących

• Języki publikacji: EN

Abstrakty

EN

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.

PL

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.

Słowa kluczowe

EN

controlling; competitiveness; family business; non family business; transition economy

PL

controlling; konkurencyjność; przedsiębiorstwo rodzinne; przedsiębiorstwo nierodzinne; gospodarka transformacyjna

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 26, No. 1
• Strony: 250--270
• Opis fizyczny: Bibliogr. 41 poz., tab.

Twórcy

autor

Sedliačiková Mariana

• Technical University in Zvolen, Faculty of Wood sciences and technology

• https://orcid.org/0000-0002-4460-2818

autor

Moresová Mária

• Technical University in Zvolen, Faculty of Wood sciences and technology

• https://orcid.org/0000-0001-6815-0724

autor

Stasiak-Betlejewska Renata

• Czestochowa University of Technology, Poland, Faculty of Management

• https://orcid.org/0000-0001-8713-237X+

autor

Drábek Josef

• Technical University in Zvolen, Faculty of Wood sciences and technology

• https://orcid.org/0000-0001-6855-6919

autor

Schmidtová Jarmila

• Technical University in Zvolen, Faculty of Wood sciences and technology

• https://orcid.org/0000-0003-3985-9616

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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).