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Die Bedeutung der Rechnungsweseninformationen für die Steigerung der Wettbewerbsfähigkeit von KMU = Role of accounting information for increasing the competitiveness of small and middle-sized enterprises
Lutar-Skerbinjek, Andreja
Accounting information are a very important indicator of events in an enterprise, because they show its us business activity. They show the position of our enterprise among similar enterprises and ...draw attention to its competitive advantages. The most important issue in an enterprise are the cost. So every enterprise has to find which are its unexploited capacities, where and why it has costs. Only if an enterprise know its costs very well, it can take action for cost reduction. The lower the costs, the better terms of sale an enterprise can offer to their customers and it will be more competitive. Besides, cost reduction results in higher profit of enterprise. This means that it has more money to invest, thus creating better conditions for its work. In the long term this increases enterprise's competitiveness.
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