Název:	Current challenges in financial management of production enterprises
Autoři:	Saniuk, Anna
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2011, č. 2, s. 53-61.
Datum vydání:	2011
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/2011-2.pdf http://hdl.handle.net/11025/16183
ISSN:	1805-0603
Klíčová slova:	řízení financí;výrobní podnik;obchodní proces;rozpočtování
Klíčová slova v dalším jazyce:	financial management;manufacturing enterprise;business process;budgeting
Abstrakt v dalším jazyce:	In this article, the latest challenges of financial management in manufacturing enterprises are presented. The crisis on the world market means that financial management has taken a highly important role in today’s enterprise. Liquidity and strong price pressure has forced producers to apply new methods and solutions that allow reductions in both the time taken in company processes and costs. Adaptation of a product to customer needs plays a key role in the production enterprise, which means the quick and cheap manufacture of good quality products. To save time and reduce the cost of manufacturing products, a company can seen as a set of business processes, which generate costs and use resources. Business Process Management is therefore very popular in manufacturing enterprises. It can be seen that there is a need for highly accurate planning and budgeting of costs, based on data from the operating manufacturer’s system, and systematic and detailed control of implementation of the plan, detecting and analyzing deviations. Many enterprises use Activity Based Budgeting, which allow s the very precise calculation of indirect costs. The situation on the market is changing very quickly. Because of this, many companies implement the Balanced Scorecard - a tool which enables the company to implement their strategy. The Balanced Scorecard should be worked out after the formulation of strategy and before specifying actions to implement it. Production enterprises can try cost-saving through outsourcing the manufacture of certain elements of the products or services to specialized entities, which are able to conduct such activities more cheaply and quickly. The basis for determining the range of tasks of the company should not be technological considerations, but the amount of costs which must be paid in respect of the implementation of that task. Manufacturing enterprises are now more specialized and consist of small and medium enterprises. They therefore very often form manufacturing networks to realize production orders better, faster or more cheaply.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 2 (2011) Číslo 2 (2011)

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