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Budgeting process in the business environment

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dc.title Budgeting process in the business environment en
dc.contributor.author Dokulil, Jiří
dc.relation.ispartof 12th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.identifier.isbn 978-80-7454-592-4
dc.date.issued 2016
dc.citation.spage 111
dc.citation.epage 117
dc.event.title 12th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2016-04-28
dc.event.edate 2016-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Tomas Bata University in Zlín
dc.identifier.doi 10.7441/dokbat.2016.11
dc.relation.uri http://dokbat.utb.cz/wp-content/uploads/DOKBAT2016.pdf
dc.subject Budgeting en
dc.subject planning en
dc.subject business environment en
dc.subject Czech Republic en
dc.description.abstract Budgeting is a managerial accounting tool which primarily focuses on the future. Traditional budgeting methods are widely used across many different businesses, however they remain the subject of much discussion among managers, economists and academics alike. Over the last few decades a growing scepticism can be observed with regards to the efficacy and poor adaptability of budgeting in the current business environment. The criticisms centre around the annual basis of budgets and the preference to use budgeting as a control tool. The introduction to this paper presents an overview of the trends within the discipline of budgeting on the basis of a literature review of publications and information garnered from scientific databases. The main part of the study presents the results of a survey focused on the budgeting process in the business environment. The sample consists of medium-sized and large Czech companies. The main objective of the survey was to assess the predictability of selected factors in the business environment through the budgeting process and to assess how effectively budgeting can adapt to market changes. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008722
utb.identifier.rivid RIV/70883521:28120/16:43874675!RIV17-MSM-28120___
utb.identifier.obdid 43875319
utb.identifier.wok 000466741400011
utb.source d-wok
dc.date.accessioned 2019-08-07T12:05:26Z
dc.date.available 2019-08-07T12:05:26Z
dc.description.sponsorship Internal Grant Agency of Tomas Bata University in Zlin [IGA/FaME/2016/005]
utb.contributor.internalauthor Dokulil, Jiří
utb.fulltext.affiliation Jiří Dokulil Tomas Bata University in Zlin Faculty of Management and Economics Mostní 5139, Zlín, 760 01 E-mail: dokulil@fame.utb.cz orcid.org/0000-0003-3990-1781
utb.fulltext.dates -
utb.fulltext.sponsorship This work was supported by the Internal Grant Agency of Tomas Bata University in Zlin under project number IGA/FaME/2016/005.
utb.wos.affiliation [Dokulil, Jiri] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic
utb.fulltext.projects IGA/FaME/2016/005
utb.fulltext.faculty Faculty of Management and Economics
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