| Abstract [eng] |
The vast majority of service sector companies belong the category of small and medium enterprises. It is widely recognised that there is a significant difference between management of small and medium enterprises as well as management efficiency thereof and management of large enterprises and their management efficiently. Therefore, it is deemed relevant analysing problems of both management efficiency and increase in management efficiency within specific context, i.e. to analyse problems of increase in management efficiency among SMEs operating in the service sector. Problem of the research study is to determine, which measures to be taken to increase management efficiency of SMEs operating in the area of accounting services are the most purposeful. Subject of the research study is increase in management efficiency in the service sector. The selected service sector is SMEs providing accounting services. Objective of the research study is to determine measures for increasing efficiency of post-modern management as well as to provide companies providing accounting services with recommendation for increasing management efficiency. Tasks of the research study: 1. To analyse problems of increasing of management efficiency in the service sector. 2. To determine the factors increasing management efficiency of SME operating in the service sector. 3. To create a research pattern for increase of efficiency among companies providing accounting services. 4. To analyse issues of management efficiency among SMEs providing accounting services by using qualitative research approach as well as to provide recommendations to increase their management efficiency. Results of the research study: the research has revealed that management of companies providing accounting services is oriented towards the principles of efficient management, i.e. in most of the cases management is focused on flexibility, adaptation to the environment, nurturing of managerial skills, entrepreneurship, importance of teamwork as well as prioritising management of customers and employees by leaving profitability in the second place. The aspects (customer, employees and profit) reflect in the business success of a company. CEOs recognise a competitive environment and are constantly monitoring as well as analysing and responding to occurring issues. Resolutions of problems/challenges are mostly based on modernisation of management by applying various novelties and innovations as well as perception of importance of knowledge and experience. The following management dysfunctions among the companies providing accounting services have been discovered: management is based solely on the personality of the CEO, routinisation and standardisation of tasks, use of overly narrow means for motivation, absence of strategic operational plans, failure of perform analysis on exterior environment as well as overly extensive focus on qualitative measurement indicators. |
