Changes in Budgeting and Planning practices: comparative study of Czech and North American Companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43872920" target="_blank" >RIV/70883521:28120/15:43872920 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Changes in Budgeting and Planning practices: comparative study of Czech and North American Companies
Original language description
Budgeting and planning belongs to the traditional tools of management accounting which are essential for the successful control of the business organizations. In recent decades we observe growing dissatisfaction with traditional budgeting concepts, basedon annual bases and control functions. Traditional budgeting methods are very often criticised for the inflexibility and strong focus on resource allocation. Many research studies points at the necessity of adopting more sophisticated budgeting methods,which could contribute to better performance management and control of business organizations. Current trends lie in adopting flexible, decentralized budgeting systems, focused on the use of key performance indicators (KPI). The paper presents the initial results of the survey of Czech enterprise budgeting practices. The objective of the study was to compare firm's approach to their budgeting systems and intention of abandoning the traditional way of budgeting. The first part of the pap
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Recent Advances in Environmental and Earth Sciences and Economics
ISBN
978-1-61804-324-5
ISSN
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e-ISSN
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Number of pages
3
Pages from-to
32-34
Publisher name
Inase
Place of publication
Zakynthos
Event location
Zakynthos Island
Event date
Jul 16, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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