ARE THE TRADITIONAL BUDGETS STILL PREVALENT: THE SURVEY OF THE CZECH FIRMS BUDGETING PRACTICES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873867" target="_blank" >RIV/70883521:28120/15:43873867 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

ARE THE TRADITIONAL BUDGETS STILL PREVALENT: THE SURVEY OF THE CZECH FIRMS BUDGETING PRACTICES

Popis výsledku v původním jazyce

Traditional budgeting and planning methods have been widely used as one of the fundamental management techniques across different types of organizations. In last two decades, managers and academics observed the growing dissatisfaction with these traditional budgeting concepts, which are based on annual bases and control functions. Traditional budgeting methods are very often criticized for the inflexibility and strong focus on resource allocation. Criticism was focused as well on the problems related with the use of tradition budgets as a tool of management control. 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 that are focused on the use of key performance indicators (KPI). The paper presents the results of the survey of Czech enterprise budgeting practices. The objectiv

Název v anglickém jazyce

ARE THE TRADITIONAL BUDGETS STILL PREVALENT: THE SURVEY OF THE CZECH FIRMS BUDGETING PRACTICES

Popis výsledku anglicky

Traditional budgeting and planning methods have been widely used as one of the fundamental management techniques across different types of organizations. In last two decades, managers and academics observed the growing dissatisfaction with these traditional budgeting concepts, which are based on annual bases and control functions. Traditional budgeting methods are very often criticized for the inflexibility and strong focus on resource allocation. Criticism was focused as well on the problems related with the use of tradition budgets as a tool of management control. 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 that are focused on the use of key performance indicators (KPI). The paper presents the results of the survey of Czech enterprise budgeting practices. The objectiv

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GP14-21654P" target="_blank" >GP14-21654P: Variabilita skupin nákladů a její promítnutí v kalkulačním systému ve výrobních firmách</a><br>

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Transformations in Business &amp; Economics

ISSN

1648-4460

e-ISSN

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Svazek periodika

14

Číslo periodika v rámci svazku

3C

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

14

Strana od-do

42-57

Kód UT WoS článku

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EID výsledku v databázi Scopus

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