The Use of Controlling in Small and Medium-Sized Enterprises in the Czech Republic

The diploma thesis focuses on the use of controlling in small and medium-sized enterprises in the Czech Republic. The aim of the thesis is to determine the extent to which small and medium-sized enterprises use controlling, which tools they apply, and whether the level of controlling use is related to the size, sector, and level of digitalization. The thesis is divided into two parts. The theoretical part defines the essence of management accounting and controlling, their mutual relationship, and their importance for business management. It also focuses on the role of the controller, selected controlling tools, the specifics of their use in small and medium-sized enterprises, and the impact of digitalization. The empirical part is based on a questionnaire survey conducted among representatives of small and medium-sized enterprises. The collected data are evaluated using descriptive statistics, Kruskal–Wallis test and Spearman’s correlation coefficient. The results show that controlling is used to varying degrees in the surveyed enterprises, but predominantly at a medium level. The most frequently used tools are cost calculations, cash-flow planning, budgeting and variance analysis. Statistical testing did not confirm significant differences in the level of controlling use according to enterprise size or industry. However, a statistically significant positive relationship was found between the level of controlling use and the level of enterprise digitalization.