Decision-making criteria related to financial management of small and medium-sized enterprises managers
Daniel Kopta

Language: cs
Last modified: 2013-07-29


This paper deals with financial management in small and medium-sized enterprises in the South Bohemia Region. This paper discusses current situation of financial management and identifies key indicators used in financial decision-making. The survey results show that the majority of companies have not created an exact financial plan which is followed by individual multicriteria decision-making process. Profit, revenues, costs (wages as the most common cost item) were monitored the most frequently. The cash flow, solvency and debt ratios were monitored in the second line. The problem discussed in this paper is dealt as a part of the GAJU 068/2010/S "Process Management and possibilities of its implementation in small and medium-sized enterprises" research project.


financial management, management, small and medium enterprises

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