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  • Today's global environment requires enterprises to respond quickly to any changes. Speed, flexibility and innovation are the key criteria for success. Business management, strategic planning, production, finance, sales and human resources can provide the necessary stability and financial prosperity. This contribution builds on research that took place within the project Gaju 068/2010/S and deals with planning as with one option that can positively affect the financial health of the company. According to the literature, planning should not only have a positive impact on the company's results. The aim of this article is to find out, whether the enterprises who plan achieve better results in ROA and IN99 indicators. Based on the collected data, which were tested with the STATISTICA software using Wilcoxon?s test and it?s asymptotic variant, it was not possible to demonstrate that, in general plans as such, have an impact on the financial health of the enterprise in the field of small and medium-sized enterprises. On the contrary, in the construction sector, planning (especially marketing planning) has a significantly positive impact. Companies focusing on services, we assume, use planning mainly during the period of poor economic condition. Our assumption is partially confirmed by in-depth interviews with entrepreneurs. We reached similar conclusion in the field of HR planning, impact is also not positive. The result shows that, with an exception of some sectors, planning doesn?t influence the ROA and IN99 indicators.
  • Today's global environment requires enterprises to respond quickly to any changes. Speed, flexibility and innovation are the key criteria for success. Business management, strategic planning, production, finance, sales and human resources can provide the necessary stability and financial prosperity. This contribution builds on research that took place within the project Gaju 068/2010/S and deals with planning as with one option that can positively affect the financial health of the company. According to the literature, planning should not only have a positive impact on the company's results. The aim of this article is to find out, whether the enterprises who plan achieve better results in ROA and IN99 indicators. Based on the collected data, which were tested with the STATISTICA software using Wilcoxon?s test and it?s asymptotic variant, it was not possible to demonstrate that, in general plans as such, have an impact on the financial health of the enterprise in the field of small and medium-sized enterprises. On the contrary, in the construction sector, planning (especially marketing planning) has a significantly positive impact. Companies focusing on services, we assume, use planning mainly during the period of poor economic condition. Our assumption is partially confirmed by in-depth interviews with entrepreneurs. We reached similar conclusion in the field of HR planning, impact is also not positive. The result shows that, with an exception of some sectors, planning doesn?t influence the ROA and IN99 indicators. (en)
Title
  • The Influence of Planning on Financial Indicators IN99 and ROA
  • The Influence of Planning on Financial Indicators IN99 and ROA (en)
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  • The Influence of Planning on Financial Indicators IN99 and ROA
  • The Influence of Planning on Financial Indicators IN99 and ROA (en)
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  • RIV/60076658:12510/13:43885853!RIV14-MSM-12510___
http://linked.open...avai/riv/aktivita
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  • 79875
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  • RIV/60076658:12510/13:43885853
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  • plan, planning, small and medium enterprises, ROA, IN99 (en)
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http://linked.open...ontrolniKodProRIV
  • [2061AA37D3FB]
http://linked.open...v/mistoKonaniAkce
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  • Finance and the Performance of Firms in Science, Education, and Practice
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http://linked.open...UplatneniVysledku
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  • Vrchota, Jaroslav
  • Švárová, Monika
http://linked.open...vavai/riv/typAkce
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  • 000329435800068
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number of pages
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  • Univerzita Tomáše Bati ve Zlíně
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  • 978-80-7454-246-6
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  • 12510
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