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Financial controlling in service enterprises : key tools and indicators facilitating decision-making process with particular emphasis on improving financial condition
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Except where otherwise noted, this item's license is described as Udzielam licencji. Uznanie autorstwa - Na tych samych warunkach 3.0 Polska
Financial controlling in service enterprises : key tools and indicators facilitating decision-making process with particular emphasis on improving financial condition
Bibliographic description
| title: | Financial controlling in service enterprises : key tools and indicators facilitating decision-making process with particular emphasis on improving financial condition |
| author: | Bohatkiewicz Joanna 
|
| journal title: | Przedsiębiorczość i Zarządzanie |
| title of volume: | Holistyczne pośrednictwo finansowe |
| volume: | 20 |
| issue: | 1, cz. 1 |
| date of publication : | 2019 |
| pages: | 125-138 |
| ISSN: |
1733-2486 |
| eISSN: |
2543-8190 |
| language: | English |
| journal language: | Polish |
| abstract in English: | The aim of the paper is to identify and systematize the key tools and indicators for financial controlling in service enterprises which facilitate the effective management decision-making process especially during improving the financial condition of a company. It turns out that some of the indexes do not reflect the specifics and financial condition of an organization. Moreover, some indicators analyzed in isolation from others and without in-depth context taken into account (e.g. business environment) may lead to false conclusions that result in wrong decisions. Along with the growing importance of service companies (including Knowledge-Intensive Business Services), as well as the emergence of industrial and organizational crises, the importance of systematic financial controlling process grows. Based on the narrative literature review and experiences from the construction industry crisis in Poland in 2009-2018, a model of financial controlling system in a service enterprise, based on key indicators and tools was created. The model was based on three perspectives: historical reporting, maintaining the continuity of the company in a crisis situation as well as development and improving a competitive position of a company. The paper provides two contributions to the financial controlling in service enterprises. First, it provides a comprehensive approach to financial controlling by integrating the most crucial tools and indicators useful during the after-crisis recovery process of a company. Second, it proposes a theoretical model of financial controlling in service companies. |
| keywords in English: | controlling, financial controlling, financial indicators, crisis management, service enterprises, financial management of enterprises, management accounting |
| departmental parameterization: | 14 |
| affiliation: | Wydział Zarządzania i Komunikacji Społecznej |
| type: | journal article |
| subtype: | academic paper |
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Except where otherwise noted, this item's license is described as Udzielam licencji. Uznanie autorstwa - Na tych samych warunkach 3.0 Polska
Projekt „Repozytorium otwartego dostępu do dorobku naukowego i dydaktycznego UJ” współfinansowany w ramach poddziałania 2.3.1 „Cyfrowe udostępnianie zasobów nauki” Programu Operacyjnego Polska Cyfrowa z Europejskiego Funduszu Rozwoju Regionalnego i budżetu państwa na podstawie umowy o dofinansowanie nr POPC.02.03.01-00-0030/17-00
