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001-es BibID:BIBFORM110059
Első szerző:Lakatos Vilmos (közgazdász)
Cím:Controlling tools for decision-making in micro, small and medium-sized enterprises / Lakatos Vilmos
Dátum:2020
ISSN:1222-569X 1582-5450
Megjegyzések:Corporate executives need information that can help make a business more stable and at the same time a career path for a business. All this is ensured by the controlling information system of the company, which by its actuality can give the managers the greatest help in the decision-making processes. Entrepreneurs, especially in micro-small businesses, generally rate their business success with a cash flow approach, which is indeed one of the most fundamental valuation options, especially for the past and present, but for example, they do not hear about their possibility to analize the different levels of solvency, so they are merely confronted with whether their liquidity is OK or not. Of course, a manager of a small business is not expected to have a higher level of financial-income analysis capability, but to be aware of the short-term liquidity factors of his business processes is already in his own interest, and long-term planning and analytical expectations were not mentioned yet. What should a manager know about the assets, financial and income situation of his business? Theoretically they should know all, practically there are basically two areas of knowledge required: operational and strategic, which presuppose each other, so the entrepreneur needs to know the strategic goals and the path to it through well-organized and economically supported operational steps. Controlling helps in this, whose financial dimension provides practical and useful knowledge for business planning and analysis, and ultimately for corporate decision-making. The practical implementation of these was illustrated by the knowledge of the liquidity indicators examined by the 80 companies and their subjective evaluation by managers, the actual practice of planning processes, the planning of the existence of costing systems partly by company size and partly by business forms. Due to the uniqueness and relatively small number of the enterprises involved in the study, generalizable relationships cannot be identified, but the analysis provides a visual picture of the application of controlling tools and methods to organizations in rural, mostly micro, small and medium-sized enterprises.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
controlling
MSME's
managerial financial attitude and knowledge
planning characteristics
cost calculation
Megjelenés:Annals of the University of Oradea Economic Science. - 29 : 1 (2020), p. 192-203. -
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2.

001-es BibID:BIBFORM110057
Első szerző:Lakatos Vilmos (közgazdász)
Cím:Comparison of the leading vehicle manufacturers in Hungary and Romania based on their financial position situation / Lakatos Vilmos, Józsa Priscilla, Rózsa Attila
Dátum:2020
ISSN:1222-569X 1582-5450
Megjegyzések:In the ever-accelerating world of our time, competition is getting larger and stronger, where it is important for managers to make fast and high-quality decisions. Economic analysis helps management to identify and evaluate the factors that affect its operations and effectiveness, thereby ensuring that management is properly informed. In the course of the economic analysis, information is obtained about the actual situation of the company, which helps in making management decisions as well as the activities of the management. However, in addition to understanding the internal processes, it is important to examine the operation of companies with the same activities within the industry, to which results can be compared and, if necessary, strategies can be changed. In the scope of the present study, the aim was to compare the leading vehicle manufacturing companies in Hungary and Romania based on their financial position.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
analysis of financial position
economic analysis
capital strength
liabilities
Megjelenés:Annals of the University of Oradea Economic Science. - 29 : 1 (2020), p. 274-283. -
További szerzők:Józsa Priscilla Rózsa Attila (1973-) (agrármérnök, szakközgazdász)
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3.

001-es BibID:BIBFORM098583
Első szerző:Lakatos Vilmos (közgazdász)
Cím:Supporting corporate decision-making with Tableau program / Lakatos Vilmos, Takács Viktor, Béresné Mártha Bernadett
Dátum:2020
ISSN:1222-569X 1582-5450
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Annals of University of Oradea. Economic science. - 29 : 2 (2020), p. 304-314. -
További szerzők:Takács Viktor László (1975-) (közgazdász, informatikus) Béresné Mártha Bernadett (1980-) (közgazdász)
Internet cím:Intézményi repozitóriumban (DEA) tárolt változat
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4.

001-es BibID:BIBFORM123899
Első szerző:Makai Szabolcs (közgazdász, gazdasági agrármérnök)
Cím:Analysis of working capital efficiency for arable crop farms in Hungary / Makai Szabolcs; Lakatos Vilmos
Dátum:2024
Megjegyzések:Our study is a thematic analysis of the literature on working capital, aiming to present the latest research and interpretations on working capital management. In the second part of the paper, we present an assessment of capital adequacy and working capital efficiency and their results, based on our own data collection and compared with the findings of the literature. There is a substantial international literature on the impact of working capital, which examines the returns and the impact on profitability of the stock of inventories, the turnover of various current assets and the cycle days associated with working capital management. In our study, we used these aspects to select asset endowment and turnover-income profitability indicators from the EMIS database for Hungarian arable crop farms, searching for correlations by regression analysis for three years 2018, 2020 and 2022. Our results show that working capital endowment specifically showed significant correlations with operating revenue in all three years, while the other explanatory variables mostly gave significant correlations only for the year 2022. The size of the Hungarian agricultural economy is specifically characterised by micro and small enterprises, therefore we categorised the enterprises into micro, small, medium and large enterprises based on the value of their assets and their revenue. The number of enterprises specifically engaged in cereal and oilseed production by size category thus differed significantly, and multivariate regression was no longer possible for the two larger categories. In these cases, correlation analysis preceded regression analysis. Examining working capital efficiency by firm size, small farms showed significant correlations with profitability, but they also tended to do so only for the year 2022.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
asset value
working capital
profitability
regression analysis
different sizes of firms
Megjelenés:The Annals of the University of Oradea. Economic Sciences. - 33 : 1 (2024), p. 93-103. -
További szerzők:Lakatos Vilmos (1969-) (közgazdász)
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