Managerial Accounting for Decision Making, Control and Implementations of Strategies in Multi - Productive Enterprises

Zoi ZOGRAFOU, MSc.

Disertační práce

Abstract:

The dynamic business environment forces managers to look for ways of complete information and utilization of data and business actions in the best possible way. Therefore, they are looking for the means of making beneficial decisions for the development of the business, information to ensure the appropriate planning of its operation, the appropriate way to maintain full control of the business and the tools to evaluate its progress. The methods and tools of managerial accounting provide managers with direct and accurate information, who in turn have the ability to utilize it to improve operational performance. This PhD thesis is a dynamic contribution to knowledge, providing a more detailed understanding of managerial accounting tools in the context of multi-productive enterprises. It presents a number of tools as well as how they contribute to the operation of multi-productive enterprises. The study focuses on six managerial accounting tools, the practical application of their properties and the limitations that may arise in their use. In order to highlight the explanatory and practical nature of the contribution of managerial accounting tools to the growth and sustainability of enterprises, a specific enterprise based in Greece, the Biokarpet S.A. group, is used as a representative example of a multi-productive enterprise. The research is carried out using a questionnaire addressed to the staff of the Biokarpet S.A. group. The theoretical basis of the questions is based on the existing theory on managerial accounting tools. The research findings demonstrate, on a case-by-case basis, the correlation between the purpose of utilizing managerial accounting tools and the personal data that characterize the research participants. Moreover, the use and application of managerial accounting tools are factors predicting the growth and maintenance of sustainability of the Biokarpet S.A. group.

Abstract:

The dynamic business environment forces managers to look for ways of complete information and utilization of data and business actions in the best possible way. Therefore, they are looking for the means of making beneficial decisions for the development of the business, information to ensure the appropriate planning of its operation, the appropriate way to maintain full control of the business and the tools to evaluate its progress. The methods and tools of managerial accounting provide managers with direct and accurate information, who in turn have the ability to utilize it to improve operational performance. This PhD thesis is a dynamic contribution to knowledge, providing a more detailed understanding of managerial accounting tools in the context of multi-productive enterprises. It presents a number of tools as well as how they contribute to the operation of multi-productive enterprises. The study focuses on six managerial accounting tools, the practical application of their properties and the limitations that may arise in their use. In order to highlight the explanatory and practical nature of the contribution of managerial accounting tools to the growth and sustainability of enterprises, a specific enterprise based in Greece, the Biokarpet S.A. group, is used as a representative example of a multi-productive enterprise. The research is carried out using a questionnaire addressed to the staff of the Biokarpet S.A. group. The theoretical basis of the questions is based on the existing theory on managerial accounting tools. The research findings demonstrate, on a case-by-case basis, the correlation between the purpose of utilizing managerial accounting tools and the personal data that characterize the research participants. Moreover, the use and application of managerial accounting tools are factors predicting the growth and maintenance of sustainability of the Biokarpet S.A. group.

Keywords

Managerial Accounting, Managerial Accounting Tools, Multi-Productive Enterprises, Greece, Case Study

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 9. 11. 2024

Obhajoba závěrečné práce

• Vedoucí: doc. Dr. Ing. Dagmar Škodová Parmová

JIHOČESKÁ UNIVERZITA V ČESKÝCH BUDĚJOVICÍCH

Ekonomická fakulta

Doktorský studijní program / obor:
Economics and Management / Management and Business Economics