控制在地方自治单位公共企业管理中应用的重要性——以塞尔维亚共和国为例

IF 0.5 4区 管理学 Q4 POLITICAL SCIENCE
J. Vitomir, Sonja Tomaš-Miskin, S. Popović
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引用次数: 0

摘要

研究强调了控制在公共企业中应用的重要性。本研究的目的是为了建立证据,证明管理的改善可以通过控制的应用来实现。141家上市公司在使用控制和内部控制方面进行了分析,即,上述公司中约有20%的创始人是地方自治单位。我们发现,在既定控制方面存在显著差异,并且根据分析的五个因素:计划、决策、业务分析、报告和报告,越来越倾向于在内部控制方面应用控制。主要结论是,未来一段时间上市公司的运营将需要在管理系统中越来越多地应用控制。这是通过应用所谓的t检验和总分来确定的,它指的是与上市公司既定控制和内部控制有关的所有分析因素(p=.000)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Importance of the Application of Controlling in the Management of Public Enterprises whose Founders are Local Self-government Units: The Example of Republic of Serbia
The importance of the application of controlling in public enterprises is highlighted in the study. The aim of the research was aimed at establishing evidence that improvement of management can be achieved through the application of controlling 141 public companies were analyzed in terms of the use of controlling and internal control, that is, about 20% of the mentioned companies whose founders are local self-government units. We found that there are significant differences in terms of established control and it is increasingly in favor of the application of controlling in relation to internal control based on the analyzed five factors: planning, decision-making, business analysis, presentation and reporting. The main conclusion would be that the operations of public companies in the coming period will require an increasing application of controlling in the management system. This was determined by applying the so-called T-test, and the total score, and it refers to all analyzed factors (p=.000) in relation to established controlling and internal control in public companies.
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来源期刊
CiteScore
1.10
自引率
25.00%
发文量
31
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