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• Controlling characteristics of SMEs in the Észak-alföldi Region

  259-263

  Vilmos Lakatos

  Views:

  113

  Since the regime change in Hungary, the main federal task has been to strengthen the small and medium-sized ventures. The size of the category plays an important role in the employment as well as in the GDP production. Those areas that make businesses strong and reduce the risk of their activities are in the center of attention in this hardly predictable economic era. One of those areas is the views and methods of controlling which is still hardly adoptable to most of the CEOs in businesses. The introduction and the use of these operations give concrete results within a relatively short period of time, making the decision makers’ job easier at the companies. The study includes the examined SMEs, the design of business characteristics, the valuation of suppliers and customers, the production and the prime costs of the service. The vision of SMEs that characterizes the application of the tools and methods of controlling are also included.

• DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW

  69-74

  Petronella Doszpoly

  Views:

  384

  In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.

• Controlling Methods for SMEs’ Risk Reduction

  23-30

  Vilmos Lakatos

  Vanda Vivien Ipolyi

  Tímea Tímár

  Views:

  132

  A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.

• The Relationship between the Strategy of Change and Controlling

  46-49

  Anikó Z. Czunyi

  Views:

  92

  Present papers - as a preliminary study to a subsequent one- describes a research programme, which examines the system of connections of change and controlling embracing several companies. The aim of this paper is to shed light on the role of strategic controlling in the implementation of company strategy, avoiding an unsuccessful strategy, defining reversible processes and points of intervention, and also in providing feedback, while devoting a special attention to the formation of strategy-oriented organisation.

• ÜZLETI EREDMÉNYT BEFOLYÁSOLÓ TÉNYEZŐK ELEMZÉSE MAGYARORSZÁGI ÉLELMISZER KISKERESKEDELMI VÁLLALKOZÁSOKNÁL: ANALYSIS OF FACTORS AFFECTING EBIT IN FOOD RETAILER ENTERPRISES IN HUNGARY

  Dávid Sütő

  Views:

  213

  The aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing a basis for further quantitative research.

• The Applicability of Controlling at the SMEs in the Construction Industry

  351-358

  Zoltán László Szabó

  Roland Gácsi

  Brigitta Szőke

  Views:

  96

  This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a technical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.