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Predictability of Individual Factors Within an Enterprise Budgeting and Planning System - Presentation of Survey Results

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dc.title Predictability of Individual Factors Within an Enterprise Budgeting and Planning System - Presentation of Survey Results en
dc.contributor.author Šocová, Vendula
dc.contributor.author Popesko, Boris
dc.relation.ispartof Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn 978-80-7454-482-8
dc.date.issued 2015
dc.citation.spage 1490
dc.citation.epage 1497
dc.event.title 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-04-23
dc.event.edate 2015-04-24
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject Budgeting en
dc.subject planning en
dc.subject forecast en
dc.description.abstract a This paper presents the initial results of a questionnaire focused on the ability of enterprises to forecast the behavior of the external environment and its influence on their budgeting processes. Traditional budgeting and planning systems have often been criticized for their inability to accurately predict the behavior of revenue streams, costs, profits, sales volumes and other indicators often affected by the behavior of the external environment. These budgets, based on annual accounting periods, frequently clash with a rapidly moving business environment and frequent changes in the market. The objective of the study presented herein was to obtain empirical evidence on the capability of Czech enterprises to predict the behavior of primary budgetary elements, such as profits or sales volumes. The results of the study are based on a survey of 145 medium-and large-sized enterprises in the Czech Republic. The findings are compared with those of a similar study performed in the USA and Canada in 2009. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006504
utb.identifier.obdid 43873493
utb.identifier.wok 000374107300119
utb.source d-wok
dc.date.accessioned 2016-07-26T14:58:41Z
dc.date.available 2016-07-26T14:58:41Z
utb.contributor.internalauthor Šocová, Vendula
utb.contributor.internalauthor Popesko, Boris
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