Business performance from the perspective of managers and
accounting data

D 2019

Business performance from the perspective of managers and accounting data

SUCHÁNEK, Petr a Ondřej ČÁSTEK

Základní údaje

Originální název

Business performance from the perspective of managers and accounting data

Autoři

SUCHÁNEK, Petr (203 Česká republika, garant, domácí) a Ondřej ČÁSTEK (203 Česká republika, domácí)

Vydání

Ružomberok, The Poprad Economic and Management Forum 2019, od s. 63-70, 8 s. 2019

Nakladatel

Catholic University in Ružomberok

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50204 Business and management

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

URL

Kód RIV

RIV/00216224:14560/19:00107705

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-561-0671-6

UT WoS

000508191400006

Klíčová slova anglicky

business performance; financial performance; subjective evaluation; objective evaluation; financial ratios

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 8. 4. 2020 11:43, Mgr. Pavel Sedláček

Anotace

V originále

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.

Návaznosti

GA16-16260S, projekt VaV

Název: Přístup managementu k redukci zpětných toků ve vazbě na spokojenost zákazníků a neustálé zlepšování

Investor: Grantová agentura ČR, Přístup managementu k redukci zpětných toků ve vazbě na spokojenost zákazníků a neustálé zlepšování

Přiložené soubory

Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf

Požádat o autorskou verzi souboru

Citovat

SUCHÁNEK, Petr a Ondřej ČÁSTEK. Business performance from the perspective of managers and accounting data. In Peter Madzík, PhD. The Poprad Economic and Management Forum 2019. Ružomberok: Catholic University in Ružomberok, 2019, s. 63-70. ISBN 978-80-561-0671-6.

@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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