Internal Controlling System - Case Study on Coxys,s.r.o.

內部控制系統實施-COXYS股份有限公司為例

卡斯特(Jan Kastl)

指導教授 ： 林哲群

國立清華大學/科技管理學院/國際專業管理碩士班/碩士(2013年)

摘要

In nowadays competitive world for the firm to succeed is to manage well the internal processes in the firm as well as to detect and overcome the challenges offered by the market. This diploma thesis is focused on the internal processes using the controlling concept within particular company Coxys, s.r.o. In the theoretical part I’m concerned about definition of controlling and its conceptual determination to lay down the foundations for the further research. What comes after is the loose transition from theory to practice by outlining the actual application of the controlling concept using various indicators and techniques to construct an internal controlling system. The controlling system is designed to fit the best the company’s needs and to inform the management if the company operates in desired limits and if the strategic and/or functional plans can be met. The practical part describes in depth the particular sections of the controlling system and proves its functionality on the real company’s financial data by subsequent analysis. In the end I discus the controlling outcome of the analysis and present these results using the so called controlling report (Appendix of this thesis).

關鍵字

Controlling ； Controlling Report ； Internal Controlling System ； Financial Statement ； Planning ； Deviation

並列摘要

In nowadays competitive world for the firm to succeed is to manage well the internal processes in the firm as well as to detect and overcome the challenges offered by the market. This diploma thesis is focused on the internal processes using the controlling concept within particular company Coxys, s.r.o. In the theoretical part I’m concerned about definition of controlling and its conceptual determination to lay down the foundations for the further research. What comes after is the loose transition from theory to practice by outlining the actual application of the controlling concept using various indicators and techniques to construct an internal controlling system. The controlling system is designed to fit the best the company’s needs and to inform the management if the company operates in desired limits and if the strategic and/or functional plans can be met. The practical part describes in depth the particular sections of the controlling system and proves its functionality on the real company’s financial data by subsequent analysis. In the end I discus the controlling outcome of the analysis and present these results using the so called controlling report (Appendix of this thesis).

並列關鍵字

Controlling ； Controlling Report ； Internal Controlling System ； Financial Statement ； Planning ； Deviation

參考文獻

4.) Dr. Losbichler, H. Mission Statement of Controller. Available: http://www.igc-controlling.org/EN/_leitbild/leitbild.php. Last accessed 18.5.2013

10.) Investopedia.com: Definition Acid – Test Ratio, http://www.investopedia.com/terms/a/acidtest.asp#axzz2F0JAsxK6

1.) Vollmuth, H.J. (1999). Controlling - Nový nástroj řízení. Praha: Profess Consulting. p.36-37

2.) INTERNATIONAL GROUP OF CONTROLLING. Slovník controllingu česko-anglický / anglicko-český: 120 nejdůležitějších termínů pro práci controllera. Management Press, Praha, 2003, p.122, 228-229

3.) Synek, M. a kol. Manažerská ekonomika. Grada Publishing, Praha, 2001, p.414