Title:	Riadenie nákladov v malých a stredných podnikoch priemyselnej výroby východného Slovenského
Other Titles:	Cost management in industrial small and medium sized enterprises in east Slovakia
Authors:	Výrostová, Eva
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 2, s. 71-80.
Issue Date:	2014
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/tvp-2-2014-clanek-9.pdf http://hdl.handle.net/11025/16307
ISSN:	1805-0603
Keywords:	řízení nákladů;malé a střední podniky;dotazníkové šetření
Keywords in different language:	cost management;small and medium sized enterprises;questionnaire survey
Abstract in different language:	The paper deals with traditional and modern approaches to cost management. The changes in business environment and the necessity to succeed in growing competition leads the companies to the use of modern management methods, including modern cost management approaches. This paper presents the results of a questionnaire survey, which was dedicated to the state of cost management practices in small and medium sized enterprises (SMEs) on a sample of industrial businesses in East Slovakia. The results show that industrial SMEs in East Slovakia use the traditional approaches more extensively than modern methods. Based on the comparison with similar surveys in other countries (acknowledging the limitations of such comparisons) we can conclude, that the use of modern methods is not as frequent as for example in the conditions of US, Great Britain and Japan, which represent the leading countries in use of such methods. The results indicate that industrial SMEs in East Slovakia realize the need for cost management and in a way follow the trends in this area, while strong competitive environment keeps motivating them to the use of target costing.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 2 (2014) Číslo 2 (2014)

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