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Budgeting and Czech companies: Connected concepts or two different worlds?

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dc.title Budgeting and Czech companies: Connected concepts or two different worlds? en
dc.contributor.author Dokulil, Jiří
dc.contributor.author Dvorský, Ján
dc.contributor.author Popesko, Boris
dc.relation.ispartof Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration
dc.identifier.issn 1211-555X Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2018
utb.relation.volume 26
utb.relation.issue 44
dc.citation.spage 65
dc.citation.epage 76
dc.type article
dc.language.iso en
dc.publisher Univerzita Pardubice
dc.subject Budgeting en
dc.subject Czech Firms en
dc.subject Performance Measurement en
dc.subject Perminology en
dc.subject Planning en
dc.description.abstract The presented article is focused on the traditional managerial accounting tool, budgeting, and its application into field of the Czech firms. The study examines the parameters of the budgets in the enterprises operating on the Czech market and investigates factors which influence the usage of the budgeting in these firms. While the first part of this paper summarizes the level of the knowledge in the particular field, the research process is defined in the following step. The main part of the article consists of questionnaire-survey results and hypotheses testing by P-value test. © 2018 University of Pardubice. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008664
utb.identifier.obdid 43878828
utb.identifier.scopus 2-s2.0-85065594158
utb.source j-scopus
dc.date.accessioned 2019-07-08T12:00:01Z
dc.date.available 2019-07-08T12:00:01Z
utb.contributor.internalauthor Dokulil, Jiří
utb.contributor.internalauthor Dvorský, Ján
utb.contributor.internalauthor Popesko, Boris
utb.scopus.affiliation Tomas Bata University, Faculty of the Management and Economics, Department of the Enterprise Economics, Mostní 5139, Zlín, 76001, Czech Republic
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