Operational Budgeting in Czech Companies

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63524816" target="_blank" >RIV/70883521:28120/20:63524816 - isvavai.cz</a>
Výsledek na webu
<a href="https://link.springer.com/article/10.1007%2Fs11294-020-09783-3" target="_blank" >https://link.springer.com/article/10.1007%2Fs11294-020-09783-3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-020-09783-3" target="_blank" >10.1007/s11294-020-09783-3</a>

Jazyk výsledku
angličtina
Název v původním jazyce
Operational Budgeting in Czech Companies
Popis výsledku v původním jazyce
This article is a pilot study which aims to assess the truthfulness of selected findings about the budgeting process in a sample of companies operating in the Czech Republic. Inflexibility has been frequently described in the literature as a budgetary weaknesses in the corporate sector. Thus, the aim of this paper was to explore whether budgeting systems in Czech enterprises react to the external environment. The article presents the results of a survey of 136 companies.
Název v anglickém jazyce
Operational Budgeting in Czech Companies
Popis výsledku anglicky
This article is a pilot study which aims to assess the truthfulness of selected findings about the budgeting process in a sample of companies operating in the Czech Republic. Inflexibility has been frequently described in the literature as a budgetary weaknesses in the corporate sector. Thus, the aim of this paper was to explore whether budgeting systems in Czech enterprises react to the external environment. The article presents the results of a survey of 136 companies.

Rok uplatnění
2020
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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