A Survey Quality of Management Accounting in the Czech Companies
Miroslava Vlčková

Language: en
Last modified: 2015-04-07


The article primarily deals with the analysis of using managerial accounting by companies in the Czech Republic. There are evaluated criteria that negatively affect the quality of management accounting. Based on the investigation is then examined the extent to which this criterion in the business exist, which area of ​​managerial accounting cover and what methods are used. The research is focused on methods of conducting managerial accounting, methods of product costs, budgets, variance analysis methods, the influence of the conditions of production to manage management accounting and segmentation of the production process, value concepts of cost and other tools of management accounting. The survey is conducted on a sample of Czech firms. It is also analyzed the extent to which Czech companies use management accounting and what knowledge have managers of enterprises in this area. The purpose is to determine the level of knowledge of management accounting for business managers or employees of controlling and compare it with the knowledge of students on Economic Faculty, University of South Bohemia in the České Budejovice, branch of study accounting and financial management.


Managerial Accounting; Criteria Quality of Accounting Data; Costs; T-test

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