The perception of budgeting in Czech firms — results of a survey

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517216" target="_blank" >RIV/70883521:28120/17:63517216 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.24136/oc.v8i2.17" target="_blank" >http://dx.doi.org/10.24136/oc.v8i2.17</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24136/oc.v8i2.17" target="_blank" >10.24136/oc.v8i2.17</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The perception of budgeting in Czech firms — results of a survey

Popis výsledku v původním jazyce

Research background: Budgeting was developed during the Great Depression as a mana-gerial tool to help enterprises survive a critical period characterized by fluctuations in mac-roeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the pro-gression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic. Findings &amp; Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

Název v anglickém jazyce

The perception of budgeting in Czech firms — results of a survey

Popis výsledku anglicky

Research background: Budgeting was developed during the Great Depression as a mana-gerial tool to help enterprises survive a critical period characterized by fluctuations in mac-roeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the pro-gression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic. Findings &amp; Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

<a href="/cs/project/GA17-13518S" target="_blank" >GA17-13518S: Determinanty struktury systémů rozpočetnictví a měření výkonnosti a jejich vliv na chování a výkonnost organizace</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Oeconomia Copernicana

ISSN

2083-1277

e-ISSN

—

Svazek periodika

8

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

12

Strana od-do

273-285

Kód UT WoS článku

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EID výsledku v databázi Scopus

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