Cost management in SMEs as a tool of company performance increasing

Kajanová, Jana

Cost management in SMEs as a tool of company performance increasing / Jana Kajanová. -- 1 tabulka. -- Abstract: Cost management is currently considered as an important area of financial management of business subjects. The situation in small and medium-sized enterprises is not an exception. Monitoring of the corporate performance, analysis of financial, asset and income situation, assessment of achieved results, identification of opportunities and threats are part of a responsible and high-quality company management. Management of small and medium-sized enterprises is under the pressure of economic, social and political changes. The aim of this paper is to analyse the possibilities small and medium-sized enterprises in the field of cost management which will ensure the desired enterprise performance, competitiveness and the fulfilment of business objectives. -- Dostupné též v elektronické podobě.
In: Hradecké ekonomické dny. -- Hradec Economic Days. -- Hradec Králové: University of Hradec Králové, 2016. -- 457 s.. -- ISSN 2464-6059. -- 978-80-7435-633-9. -- S. 300-310 (tištěný sborník), s. 306-316 (online zdroj).

řízení nákladů * řízení výkonnosti * malé a střední podniky * malé a střední podnikání * konkurenceschopnost * ekonomická efektivnost * články ze sborníku