Assessment of the Management Features of a Micro Company through the Financial and Statistical Analysis of Gera Ltd.

Abstract

Determining the business activities in business processes is a crucial step in developing a management process model, as it is impossible to create a model without precise classification. Managing business processes is critical for the successful operation of a company, including the application of various methods and tools such as business analysis, process modeling, automation, control, and performance evaluation. These tools help reduce risks, increase the productivity and efficiency of processes, enhance customer satisfaction, and achieve competitive advantages. Successful business operation requires dedicated planning, control, and analysis, as well as a flexible response to changes in market and social conditions. Using a data management and analysis system is a key management tool that allows for various types of accounting and ensures the accuracy and reliability of financial reports. "GERA Kft." is a food retail store located in Berehove. It has over 30 years of operation. Their main activity is trading. In this study, we analyzed the organizational structure of "GERA Kft.", from which conclusions can be drawn about the business processes that form the basis of its activities. Based on this, we identified five key aspects that determine the main directions of the company's operations. Summarizing these factors, we first established that the management of registered capital reflects the company's financial foundation and the distribution of ownership rights among the founders. Secondly, managing the organizational structure optimizes workflows and the use of resources for the small enterprise. The defined structure corresponds to the size and type of the company, as well as its unique functional needs. Thirdly, the management of the company's activities focuses on defining strategic directions and the distribution of decision-making rights and influence among the founders. Fourthly, tax management emphasizes the importance of complying with current laws regarding tax and VAT payments. This aspect determines the company's financial discipline and responsibility to the state authorities. Finally, the management of accounting services is based on a centralized structure with a chief accountant responsible for financial records and reports. This system highlights the importance and responsibility of the chief accountant in ensuring the accuracy and reliability of financial data.