危机时期控制本质的认识及其在制造企业中的运用:控制是否实现了控制的本质?

IF 2.6 3区 经济学 Q1 Business, Management and Accounting
M. Potkány, Simona Hašková, P. Lesníková, J. Schmidtová
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引用次数: 1

摘要

控制在商业领域的使用相对广泛,不同部门和规模的企业可以不同地理解其本质。该研究的目的是确定斯洛伐克制造企业使用控制的现状,并评估其在资本结构和销售回报率(ROS)衡量的业务绩效方面的本质。2020年,采用分层抽样的方法,共调查了347家企业。检验研究样本的代表性时采用拟合优度检验,对单个假设采用相对频率的两样本检验、相对频率检验、相对频率的95%区间估计、偶然性和皮尔逊卡方检验。测试证实,制造业企业的资本结构与更广泛的感知和实际使用控制本质的水平之间存在统计学上显著的相关性,与ROS测量的绩效有关。最后论证了控制在企业中的潜力没有得到充分的发挥,特别是以全面的二次协调管理的形式,并概述了可能的使用方向,对企业绩效有积极的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PERCEPTION OF ESSENCE OF CONTROLLING AND ITS USE IN MANUFACTURING ENTERPRISES IN TIME OF CRISIS: DOES CONTROLLING FULFILL ITS ESSENCE?
The use of controlling in the business sphere is relatively broad and its essence can be perceived diversely by enterprises of different sectors and sizes. The aim of the research is to identify the current state of the use of controlling in Slovak manufacturing enterprises with an assessment of the perception of its essence in terms of capital structure and business performance measured by the Return on Sales (ROS). Total of 347 enterprises were asked by means of stratified sampling in 2020. Goodness-of-fit test was used when examining the representativeness of the research sample and for individual hypotheses the two-sample test of relative frequencies, relative frequency test, 95% interval estimates of relative frequencies, contingency and Pearson’s chi-square test were applied. Testing confirmed the existence of statistically significant correlation between the capital structure of manufacturing enterprises and the level of wider perception and practical use of the essence of controlling in relation to the performance measured by ROS. In conclusion is demonstrated that the potential of controlling in enterprises is not fully used, especially in the form of comprehensive secondary coordination of management and the possible directions of using it are outlined, with a positive impact on business performance.
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来源期刊
CiteScore
5.80
自引率
3.80%
发文量
48
审稿时长
15 weeks
期刊介绍: The Journal of Business Economics and Management is a peer-reviewed journal which publishes original research papers. The objective of the journal is to provide insights into business and strategic management issues through the publication of high quality research from around the world. We particularly focus on research undertaken in Western Europe but welcome perspectives from other regions of the world that enhance our knowledge in this area. The journal publishes in the following areas of research: Global Business Transition Issues Economic Growth and Development Economics of Organizations and Industries Finance and Investment Strategic Management Marketing Innovations Public Administration.
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