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MANAGEMENT INPUT OF VARIABLES IN CASE OF MANAGEMENT ACCOUNTING

H. Kovarova, P. Varbuchta, E. Vitkova, V. Hromadka

First published: 2017https://doi.org/10.5593/sgemsocial2017/15/S05.074View metrics

Abstract

Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using financial analysis indicators, it is possible to compile evaluation of the construction company from the perspective of financial stability and its performance. For this evaluation, elementary methods, methods of financial ratios and general indicators can be used. The aim of the paper is to monitor the impact of different input of variables on the overall development of the construction company. Impact is observed through several selected methods of summary indicators. Sensitivity analysis is used to control input of variables. Income variables used in sensitivity analysis are revenues (of own products and services) and costs (of materials, energy and services). The results of the paper should be used in the future for management of companies through management accounting.

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Title
MANAGEMENT INPUT OF VARIABLES IN CASE OF MANAGEMENT ACCOUNTING
Authors
H. Kovarova, P. Varbuchta, E. Vitkova, V. Hromadka
Proceedings
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017
Publisher
STEF92 Technology
Year
2017
Pages
591-598
SWS Citekey
Kovarova20175591598
ISSN
2367-5659
ISBN
978-619-7408-17-1
Language
en
Publication type
Proceedings Paper
Keywords
management accountingfinancial analysismethods of summary rating indicatorssensitivity analysissensitivity analysis.
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