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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

3

Strana od-do

32-34

Název nakladatele

Inase

Místo vydání

Zakynthos

Místo konání akce

Zakynthos Island

Datum konání akce

16. 7. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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