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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 and 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, p.~63-70. ISBN~978-80-561-0671-6.
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