Assessing the existence of synergistic effect in the consolidated accounting entities in the Czech Republic

Unstable external environment, unfavorable market conditions and escalating global competition necessitate developing new management technologies to overcome the disproportionality in the economic systems functioning. The polystructural properties of the national tourism system (NTS), as a significant component of the national economic system, require multisubject management. The mutisubject management process ensures a balanced interplay of its constituent elements and the coherence of economic entities’ interests. Accordingly, the purpose of the article is to study the essence of multisubject NTS management.
It is revealed that multisubject NTS management is the process of forming and developing mutually coordinated and effective interaction of subjects of the public and private sectors, as well as consumers for the consolidated creation of tourism product based on constructive inter-subject communication.
The main groups of entities that have a managerial influence on the national tourism system, that is form multisubject management, are identified. On this basis, the configuration of multisubject NTS management and the structural and logical scheme for coordinating its participants’ interests are proposed. Given the NTS polystructural properties, the definition of the synergistic effect of integrated cooperation in the format of multisubject management is proved. According to the study results, a step-by-step procedure for estimating multisubject management is proposed, which determines the interaction level and the vector of equilibrium of the NTS entities.

The integrated business structures performance is underpinned by a wide range of external and internal factors that from a business unit perspective may have positive or negative implications for brand building. Moreover, in the context of business integration, the interaction among individual business units is of paramount importance that dramatically affects the performance of the entire business structure. The research objective is to provide a methodological framework for branding development through the calculation of integrated complementary and synergistic effects indicators, based on their compliance with the criteria of congruence and compatibility within architectonic elements of integrated business structures. The methodological toolkit design to estimate the integrated indices for complementary and synergistic effects involves the following stages: building a set of partial indicators for assessing complementary and synergetic effects, developing an algorithm to calculate an integrated index for complementary effect from internal and external brand interactions within integrated business structures (IBS), developing an algorithm to calculate an integrated index for a synergetic effect from brand integration within a business structure, individual business unit brand classification by different complementary and synergistic effects manifestations.
The proposed methodological approach contributes to facilitating brand integration in mergers and acquisitions, as well as enhancing the allocation effectiveness of portfolio roles of integrated business structure brands in product offering in the integration framework.

The study assessed a product or service by customers that met their needs and aspirations. It sought to examine the influence of non-financial customer performance (CP) measures on non-financial organizational performance (NFOP) in the Nepalese cellular telecommunications industry (NCTI). Using a structured questionnaire survey instrument, it employed a descriptive research approach. This study’s population included all the global system for mobile (GSM) customers of Nepal Telecom (NT) and Ncell. The sample comprised 385 customers delineated through non-probability sampling techniques. The study’s targeted respondents were postgraduate understudies, service holders, business people, and self-employed individuals. The survey instrument was composed of three sections comprising 28 data collection questions. A statistical package for the social sciences (SPSS) and analysis of moment structures (AMOS) programming were used to analyze the collected data. The study applied confirmatory factor analysis (CFA), path analysis (PA), and structural equation modeling (SEM) to evaluate the significance of the hypothesized paths. It was found that CP had a positive and significant relationship with NFOP in NCTI, with customer retention (CR) being a better predictor, followed by customer loyalty (CL), customer satisfaction (CS), and customer acquisition (CA). This was a cited representative study, not exhaustive, and would help to understand the key drivers of CP in the NCTI.