Počet záznamov: 1
Finančná kontrola v stavebno-stolárskom podniku
SYS 0071644 LBL 00000naa^^22^^^^^^^^450 005 20190402084759.5 100 $a 20140402a m y0sloy0103 ba 101 0-
$a slo $d eng 102 $a SK 200 1-
$a Finančná kontrola v stavebno-stolárskom podniku $d Financial control in building and joinery company $f Mariana Sedliačiková, Justyna Biernacka 215 $c Obr., tab. 320 $a Lit. 330 $a The control system is an effective communication tool, because positive deviations from the objectives are rewarded and negative deviations are penalized. Financial control has the task to evaluate all information about financial management and about ways of financial targets fulfilling. The aim of this paper was to define the most important factors that have a positive and negative impact on the achieved level of contribution margin on the base of the financial control in the selected building and joinery company. Financial control was done in three stages. In the first step we have analyzed these factors: the volume of sale, assortment, prices, and direct costs. Direct material costs represent 80 % of the total business costs; therefore we have not focused on indirect costs. We can state, from results of our analysis, that only the change of prices had the positive effect on the amount of contribution margin. The change of sale volume, assortment and costs had negative impact on the contribution margin. However the most negative impact on the contribution margin was caused by the change of costs, so this item was subjected to detailed analysis in subsequent stages of decomposition. Analyzing the direct costs we found that the direct material costs have been clearly the main negative impact. The volume of total direct costs significantly increased, by change of these costs, therefore we have analyzed them in the next stage of decomposition. We have concluded from the third stage of decomposition that the most significant negative factor has been the factor Δ C - change of prices of direct material in all three groups of contracts. We have found from the realized financial control that the key factor, from the view of its negative impact on the amount of contribution margin of the company, has been the price of direct material. It follows that in the future the firm will have to look for cheaper alternatives of direct materials suppliers, but not at the expense of quality. 330 $a Cieľom príspevku je definovanie najvýznamnejším faktorov, ktoré majú pozitívny a negatívny vplyv na výšku dosahovaných krycích príspevkov, na základe vykonania finančnej kontroly vo vybranom stavebno-stolárskom podniku, ktorého predmetom činnosti je výroba drevodomov a zákazková výroba nábytku. 463 -1
$1 001 sldk_un_cat*0071542 $1 011 $a 1336-3824 $1 200 1 $a Acta Facultatis Xylologiae Zvolen $e vedecký časopis Drevárskej fakulty $v Roč. 56, č. 1 (2014), s. 139-149 $1 210 $a Zvolen $c Technická univerzita vo Zvolene $d 2014 610 1-
$9 sldk_un_auth*h011153 $a finančná kontrola $X financial control 610 1-
$a kontroling $9 sldk_un_auth*h002607 $X controlling 610 1-
$9 sldk_un_auth*h003433 $a stolárstvo $X joinery 610 1-
$9 sldk_un_auth*h003579 $a monitoring $X monitoring 610 1-
$9 sldk_un_auth*h016474 $a odchýlka $X tolerance 675 $a 35.078.3:336 $v 2. stred. $z slo 675 $a 005.584.1 $v 1. stred. $z slo 675 $a 674.2 $v 1. stred. $z slo 675 $a 504.064.36 $v 1. stred. $z slo 700 -1
$3 sldk_un_auth*p0048204 $a Sedliačiková $b Mariana $f 1979- $p TUZDFPH $4 070 $T Katedra ekonomiky, manažmentu a podnikania 701 -1
$3 sldk_un_auth*0012064 $a Biernacka $b Justyna $4 070 801 -0
$a SK $b ZV001 $c 20140402 $g AACR2 856 4-
$u https://df.tuzvo.sk/sites/default/files/15-1-14-sedliacikova-biernacka_1.pdf
Počet záznamov: 1