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@inproceedings{1566838,
author = {Suchánek, Petr and Částek, Ondřej},
address = {Ružomberok},
booktitle = {The Poprad Economic and Management Forum 2019},
editor = {Peter Madzík, PhD.},
keywords = {business performance; financial performance; subjective evaluation; objective evaluation; financial ratios},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Ružomberok},
isbn = {978-80-561-0671-6},
pages = {63-70},
publisher = {Catholic University in Ružomberok},
title = {Business performance from the perspective of managers and accounting data},
url = {https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf},
year = {2019}
}
TY - JOUR
ID - 1566838
AU - Suchánek, Petr - Částek, Ondřej
PY - 2019
TI - Business performance from the perspective of managers and accounting data
PB - Catholic University in Ružomberok
CY - Ružomberok
SN - 9788056106716
KW - business performance
KW - financial performance
KW - subjective evaluation
KW - objective evaluation
KW - financial ratios
UR - https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf
L2 - https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf
N2 - The subject of this article is business performance, how it is perceived by managers and how it is reflected in a company’s accounting data. The objective of the article is to determine whether business performance is understood by managers in the same way as it is reflected in the accounting data, i.e. whether the manager’s subjective evaluation corresponds with the objective evaluation of the accounting data. We asked managers to evaluate their current business performance relative to their competition and to the previous year. Subsequently, we computed the performance of their companies using selected financial indicators constructed from the accounting data. The two groups of indicators were then compared on a sample of companies from various sectors, with a majority from the secondary and tertiary sectors. The results demonstrated that subjective and objective evaluations differ; however, we found a match for the profitability indicators.
ER -
SUCHÁNEK, Petr a Ondřej ČÁSTEK. Business performance from the perspective of managers and accounting data. In Peter Madzík, PhD. \textit{The Poprad Economic and Management Forum 2019}. Ružomberok: Catholic University in Ružomberok, 2019, s.~63-70. ISBN~978-80-561-0671-6.
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