Approaches Concerning the Control Techniques’ Utilization for Elements that\ Describe the Financial Position and Performance of SMEs

Article includes controlling techniques for items of income statements (revenue and expenses) and components of financial position (current assets, non – current assets, liabilities and equity). Article emphasizes the importance of controlling operations. It is presented the importance of different types of analyses of turnover and distribution cost (e.g. by product, customer, method of sale, distribution channel). It is presented the classification of expenses by nature and also by function. It's presented also the importance of a informatics system for inventory record (Just – in time manufacturing system and materials planning system)