Roční rozpočtování v tržním prostředí

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25310%2F04%3A00003497" target="_blank" >RIV/00216275:25310/04:00003497 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Annual Budgeting under Scope of Competitive Environment

Popis výsledku v původním jazyce

In recent years the traditional, annual budget has been accused of being incapable of meeting the demands of the competitive environment. According to the critics, the annual budget suffers from many ailments. They see it as rigid planning and control; as being time-consuming; as being unable to signal changes in the competitive environment, etc. Rolling budgets, produced on a monthly or quarterly basis, are suggested as the main alternative to the annual budget. The rolling budget is continuously updated by adding the next accounting period (month or quarter) when the earliest accounting period has expired. The main advantages of the rolling budget are obvious: it does not have the same mandatory and stifling image about financial statement and economic results as the annual budget; it is flexible; and it does not rely on obsolete figures. It allows a reassessment of the company?s outlook several times a year. Several European studies shows that the majority of world-class companies a

Název v anglickém jazyce

Annual Budgeting under Scope of Competitive Environment

Popis výsledku anglicky

In recent years the traditional, annual budget has been accused of being incapable of meeting the demands of the competitive environment. According to the critics, the annual budget suffers from many ailments. They see it as rigid planning and control; as being time-consuming; as being unable to signal changes in the competitive environment, etc. Rolling budgets, produced on a monthly or quarterly basis, are suggested as the main alternative to the annual budget. The rolling budget is continuously updated by adding the next accounting period (month or quarter) when the earliest accounting period has expired. The main advantages of the rolling budget are obvious: it does not have the same mandatory and stifling image about financial statement and economic results as the annual budget; it is flexible; and it does not rely on obsolete figures. It allows a reassessment of the company?s outlook several times a year. Several European studies shows that the majority of world-class companies a

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2004

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

IMEA

ISBN

80-7194-679-6

ISSN

—

e-ISSN

—

Počet stran výsledku

4

Strana od-do

380-383

Název nakladatele

Univerzita Pardubice

Místo vydání

Pardubice

Místo konání akce

—

Datum konání akce

—

Typ akce podle státní příslušnosti

—

Kód UT WoS článku

—