The Significance of Controlling in Enterprises in Emerging Economies

IF 1.6 Q3 BUSINESS Central European Business Review Pub Date : 2021-10-31 DOI:10.18267/j.cebr.289
M. Sedliačiková, Mária Moresová, J. Drabek, V. Kupčák
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引用次数: 2

Abstract

Globalisation and increasing competition affect all existing enterprises, as well as those in emerging economies. For this reason, enterprises continuously improve their own management systems and try to gain a competitive advantage in the market in addition to eliminating shortcomings. In emerging economies in Central Europe, including Slovakia, there are still not well-established tools to support management decisions that could reveal reserves, identify deviations from the required state and reflect all these attributes in the system of motivation, evaluation, and remuneration of employees. Controlling is such a tool, the implementation of which is a prerequisite for growth in performance and market value of the enterprise. The aim of the paper is to identify and present the optimal software support for controlling for the given segment of enterprises based on the mapping of the current state of using Business Intelligence to support controlling in micro and small enterprises (MSEs) in the conditions of the specific emerging economy, namely Slovakia. This information system will allow MSEs to respond flexibly to market changes, offer alternative options to support managerial decisions and can simulate the impact of any change in the plan on business management. Within empirical research, a questionnaire was used as a method to survey the given problem in the business practice of micro and small enterprises in Slovakia. The questionnaire was sent to 2,415 MSEs, with the research sample consisting of 421 respondents, i.e. of 17.43%. The survey meets the condition of a minimum sample size. We focused on groups of micro and small enterprises, as these represent 99% of the country’s market potential. While the introduction of the controlling module into the basic information systems of the company or Business Intelligence are investment-intensive for MSEs, as a real option, affordable software support for controlling based on the MS Excel programme was identified in practice. In view of the above, a prototype of a controlling information system called ‘SOFIN-KA’ was designed and successfully tested in the practice of the Slovak Republic in an MS Excel programme, which is customisable to each MSEs.
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新兴经济体企业控制的意义
全球化和日益激烈的竞争影响着所有现有企业以及新兴经济体的企业。为此,企业不断完善自身的管理体系,在消除自身不足的同时,努力在市场上获得竞争优势。在包括斯洛伐克在内的中欧新兴经济体,仍然没有完善的工具来支持管理决策,这些决策可以揭示储备,识别与所需状态的偏差,并在员工的激励、评估和薪酬体系中反映所有这些属性。控制就是这样一种工具,其实施是企业业绩和市场价值增长的先决条件。本文的目的是在特定新兴经济体(即斯洛伐克)条件下,基于使用商业智能支持微型和小型企业控制的当前状态的映射,确定并呈现用于控制给定企业细分市场的最佳软件支持。该信息系统将使中小企业能够灵活应对市场变化,提供支持管理决策的替代选择,并可以模拟计划中的任何变化对业务管理的影响。在实证研究中,问卷调查被用作调查斯洛伐克微型和小型企业商业实践中给定问题的方法。问卷发送给2415名中小企业,研究样本由421名受访者组成,占17.43%。调查符合最小样本量的条件。我们关注的是微型和小型企业群体,因为它们代表了该国99%的市场潜力。虽然将控制模块引入公司的基本信息系统或商业智能对中小企业来说是投资密集型的,但作为一种真正的选择,在实践中确定了基于MS Excel程序的可负担的控制软件支持。鉴于上述情况,设计了一个名为“SOFIN-KA”的控制信息系统原型,并在斯洛伐克共和国的实践中成功测试了MS Excel程序,该程序可为每个MSE定制。
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来源期刊
Central European Business Review
Central European Business Review Business, Management and Accounting-Business and International Management
CiteScore
3.10
自引率
7.70%
发文量
27
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