Budgeting Process in the Business Environment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874675" target="_blank" >RIV/70883521:28120/16:43874675 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Budgeting Process in the Business Environment

Popis výsledku v původním jazyce

Budgeting is a managerial accounting tool which primarily focuses on the future. Traditional budgeting methods are widely used across many different businesses, however they remain the subject of much discussion among managers, economists and academics alike. Over the last few decades a growing scepticism can be observed with regards to the efficacy and poor adaptability of budgeting in the current business environment. The criticisms centre around the annual basis of budgets and the preference to use budgeting as a control tool. The introduction to this paper presents an overview of the trends within the discipline of budgeting on the basis of a literature review of publications and information garnered from scientific databases. The main part of the study presents the results of a survey focused on the budgeting process in the business environment. The sample consists of medium-sized and large Czech companies. The main objective of the survey was to assess the predictability of selected factors in the business environment through the budgeting process and to assess how effectively budgeting can adapt to market changes.

Název v anglickém jazyce

Budgeting Process in the Business Environment

Popis výsledku anglicky

Budgeting is a managerial accounting tool which primarily focuses on the future. Traditional budgeting methods are widely used across many different businesses, however they remain the subject of much discussion among managers, economists and academics alike. Over the last few decades a growing scepticism can be observed with regards to the efficacy and poor adaptability of budgeting in the current business environment. The criticisms centre around the annual basis of budgets and the preference to use budgeting as a control tool. The introduction to this paper presents an overview of the trends within the discipline of budgeting on the basis of a literature review of publications and information garnered from scientific databases. The main part of the study presents the results of a survey focused on the budgeting process in the business environment. The sample consists of medium-sized and large Czech companies. The main objective of the survey was to assess the predictability of selected factors in the business environment through the budgeting process and to assess how effectively budgeting can adapt to market changes.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings the 12th Annual International Bata Conference for Ph.D. Students and Young Researchers

ISBN

978-80-7454-592-4

ISSN

—

e-ISSN

—

Počet stran výsledku

7

Strana od-do

111-117

Název nakladatele

Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

28. 4. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—