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The effect of logistic controlling on business processes
107-111Views:131The increase in the significance of logistics can be attributed to two major reasons: the increasing cost sensitivity of companies and the necessity for the higher fulfilment of customer needs. Logistic controlling is a tool of management used to coordinate logistic activities and to reach logistic managerial decisions by providing information through the analysis of the system. The up-to-date and precise information that can be gained from the logistic controlling system helps the management in the preparation of decisions, and the adaptation to environmental conditions. With these activities, logistic controlling makes the enterprises more efficient and successful. Taking the above into consideration, I carried out a survey on why commercial entities decided on the introduction and application of a logistic controlling system, what conditions are necessary for the introduction of a logistic controlling system, and what experiences the users gained by the application. Positive effects of logistic controlling were proved on operations, and the introduction and application of logistic controlling were analysed.
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Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises Through the Example of a Hungarian Football Club
5-16Views:684In our present world, more and more attention is being paid to the evaluation and monitoring of different sports organizations, which is because the support of spectator sports has become an important issue. Our fundamental assumption is that football clubs of our time should operate just like large companies in the business sectors. Obviously, it is an essential prerequisite that controlling, a controlling system or a performance measurement system be applied at the business entities operating the clubs. According to our experience, conscious financing of organizations is often neglected in the course of the management processes of sports companies. It is necessary to create the conditions at these organizations that enable managerial decision support and the establishment of a controlling system. It is essential to find controlling methods and tools that can be successfully applied in the life of a sports organization and that ensure the harmonization and coordination of different processes. Consequently, controlling provides a higher level of transparency and information supply for decision makers. The aim of present study is to introduce the Balanced Scorecard (The Balanced Scorecard is a balanced strategic system of indexes, which measures the performance of companies for the sake of implementing the strategy), one of the tools of strategic controlling and its application to sports companies through an example of a Hungarian football club.
JEL Classification: Z23
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Farmers’ knowledge on fall armyworm (spodoptera frugiperda) pesticide application and its relationship with quantity of maize that is lost to fall armyworm
Views:110Fall armyworm (Spodoptera frugiperda) has spread rapidly and posed numerous threats to the food security and livelihood of millions of smallholder farmers in Ghana. This study quantifies the damages of fall armyworm infestation in maize production and identifies the various methods used in controlling fall armyworm infestation. Almost all farmers 94% experienced fall armyworm infestation on their farms. They cited key common visual damages as yellowish leaves, stunted growth, poor yield quality, holes in leaves, and egg masses on leaves. Farmer’s loss an average of GH¢2616.07 to fall armyworm infestation. Pesticide application is the frequent control measure mostly used by farmers. Farmers do not mostly use biological methods for the control of the fall armyworm. The use of pesticide as a control method is however not effective as about GH¢ 3 000 per 1 acre is lost with the use of insecticides. It is recommended that the use of other control measures like the contemporary measures involving the use of birds and chickens as predators of eggs and worms of fall armyworm should be encouraged.
JEL code: Q16
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The application of balanced scorecard in team sports
37-40Views:115The present article discusses the application possibilities of the Balanced Scorecard strategic planning and controlling device for businesses managing team sports with the goal of professional efficiency and its long term sustainability.
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The application of Balanced Scorecard in team sports
29-32Views:344The present article discusses the application possibilities of the Balanced Scorecard strategic planning and controlling device for businesses managing team sports with the goal of professional efficiency and its long term sustainability.
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Success factors of international sporting events in different regions of Europe
25-29Views:286Sport events always played an important role in human life from the ancient Olympics and marathon races to today’s modern Olympics, World and continental championships. In our days these remarkable sport events come to the fore because participants of the sporting world effectuate even more, greater and more varied ones. Furthermore, the competition for organisation between cities and countries is becoming more and more intense (Zeman 2005). The organisation of international sporting events is an extremely complicated and multiple task. The organising committee has to manage the duties and activities, to co-ordinate the participants’ work, to satisfy the needs of international sport association(s), sponsors and other stakeholders. Within the frame of the research we reveal the success factors of international sporting events in different segments of Europe, and in addition to this compare the event organization practices of analysed regions along the identified success factors. In this study we represent the results of a quantitative research, where organizers of World and European Championships – organised between 2000 and 2008 in different European countries – were asked and statistical analyses have been applied. According to our results beside the essential technical and task oriented areas the human aspects of organisation, the partnerships, coordination and communication are all-important factors. Especially in countries of East-Central Europe, where organisers have to pay more attention on selection, control of partners as well as on continuous communication with them in order to assure accurate performance in time.
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Ownership Structures within Hungarian Family Businesses – Theories and Practice
35-40Views:221We can talk about family business if the notions of family, ownership and business are closely connected to each other, namely if the business is in the possession of the family, managed and controlled by the family members. A family owned company is a business where a family has the majority ownership and/or the majority management and at least one family member actively works in the firm, the family owns the business. The study contains the results of research on ownership structure of family owned businesses. The examined family businesses are interested in longterm preservation of values, thus succession of generations plays a key role in their case. They attaches great importance how the ownership structure develops. The methotology to know more about the ownership structure of family businesses 11 expert interviews were made between november 2016 and september 2017 with owners and next generations of family owned agri-food enterprises in Hungary. A case study has been prepared too in this topic with the participation of companies with different activities (production, service, trade). In order to classify the analysed companies six categories of ownership were developed. These are non-owner, emotional owner, partial owner, controlling owner, majority owner and exclusive/ sole owner. Each generation of the analysed FBs were classified to these categories. According to the results the analysed family owned companies even are sharing the property within family. There are only two interviewed companies whose case we can talk about exclusive/sole ownership.
JEL Classification: G32
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