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Current trends in Czech firm's budgeting practices: The survey results

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dc.title Current trends in Czech firm's budgeting practices: The survey results en
dc.contributor.author Popesko, Boris
dc.contributor.author Novák, Petr
dc.contributor.author Papadaki, Šárka
dc.contributor.author Hrabec, Dušan
dc.relation.ispartof Proceedings of the 3rd International Conference on Finance and Economics 2016
dc.date.issued 2016
dc.citation.spage 551
dc.citation.epage 565
dc.event.title 3rd International Conference on Finance and Economics (ICFE)
dc.event.location Ho Chi Minh City
utb.event.state-en Vietnam
utb.event.state-cs Vietnam
dc.event.sdate 2016-06-15
dc.event.edate 2016-06-17
dc.type conferenceObject
dc.language.iso en
dc.publisher Tomas Bata University in Zlín
dc.relation.uri https://digilib.k.utb.cz/handle/10563/43684
dc.relation.uri https://digilib.k.utb.cz/bitstream/handle/10563/43684/Proceedings%20ICFE%202016_final.pdf#page=570
dc.subject budgeting en
dc.subject planning en
dc.subject managerial accounting en
dc.subject performance management en
dc.description.abstract Budgeting and planning belongs to the traditional tools of management accounting which are essential for the successful control of the business organizations. In recent decades we observe growing dissatisfaction with traditional budgeting concepts, based on annual bases and control functions. Traditional budgeting methods are very often criticized for the inflexibility and strong focus on resource allocation. 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, focused on the use of key performance indicators (KPI). The paper presents the initial results of the survey of Czech enterprise budgeting practices. The objective of the study was to compare firm's approach to their budgeting systems and intention of abandoning the traditional way of budgeting. The paper presents the results of the survey of Czech enterprise budgeting practices. The objective of the study was to analyze the current budgeting practices of the Czech firms and analyze the importance of the budgeting systems for company management. The first part of the paper presents the analysis of the trends in budgeting practices worldwide, which are based on shift from traditional budgeting methods and increasing use of alternative methods based on performance measurement. The main part of the study presents the results of the questionnaire survey of the Czech enterprises' budgeting practices performed by the authors with focus on the approach to the used budgeting system and its quality perception. Main objective of the survey is to find out if the Czech budgeting practices are featured with similar discontent which we can observe in literature and some foreign studies. en
utb.faculty Faculty of Management and Economics
utb.faculty Faculty of Applied Informatics
dc.identifier.uri http://hdl.handle.net/10563/1008943
utb.identifier.rivid RIV/70883521:28120/16:63510182!RIV17-MSM-28120___
utb.identifier.obdid 43876448
utb.identifier.wok 000471168600045
utb.source d-wok
dc.date.accessioned 2019-08-16T09:30:11Z
dc.date.available 2019-08-16T09:30:11Z
dc.description.sponsorship Czech Science Foundation [GA 14-21654P/P403]
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Novák, Petr
utb.contributor.internalauthor Papadaki, Šárka
utb.contributor.internalauthor Hrabec, Dušan
utb.fulltext.affiliation Popesko Boris, Novák Petr, Papadaki Šárka, Hrabec Dušan Tomas Bata University in Zlín, Faculty of Management and Economics nám. T. G. Masaryka 5555, 760 01, Zlín, Czech Republic Email: popesko@fame.utb.cz Tomas Bata University in Zlín, Faculty of Management and Economics nám. T. G. Masaryka 5555, 760 01, Zlín, Czech Republic Email: pnovak@fame.utb.cz Tomas Bata University in Zlín, Faculty of Management and Economics nám. T. G. Masaryka 5555, 760 01, Zlín, Czech Republic Email: papadaki@fame.utb.cz Tomas Bata University in Zlín, Faculty of Applied Informatics nám. T. G. Masaryka 5555, 760 01, Zlín, Czech Republic Email: hrabec@fai.utb.cz
utb.fulltext.dates -
utb.fulltext.sponsorship This paper is one of the research outputs of the project GA 14-21654P/P403 ―Variability of Cost Groups and its Projections in the Costing System in Manufacturing Enterprises‖registered at Czech Science Foundation.
utb.wos.affiliation [Popesko, Boris; Novak, Petr; Papadaki, Sarka] Tomas Bata Univ Zlin, Fac Management & Econ, Nam TG Masaryka 5555, Zlin 76001, Czech Republic; [Hrabec, Dusan] Tomas Bata Univ Zlin, Fac Appl Informat, Nam TG Masaryka 5555, Zlin 76001, Czech Republic
utb.fulltext.projects GA 14-21654P/P403
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Applied Informatics
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