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Dokulil Jiří (Tomas Bata University in Zlín, Czech Republic), Zlámalová Jana (Tomas Bata University in Zlín, Czech Republic), Popesko Boris (Tomas Bata University in Zlín, Czech Republic)
The Perception of Budgeting in Czech Firms - Results of a Survey
Oeconomia Copernicana, 2017, vol. 8, nr 2, s. 273-285, aneks, bibliogr. 27 poz.
Słowa kluczowe
Budżetowanie, Budżet przedsiębiorstwa, Wyniki badań
Budgeting, Budgets of enterprises, Research results
Klasyfikacja JEL: M41, M19
summ., This paper is one of the research outputs of the project GA 17-13518S/P403 "Determinants of budgeting and performance measurement systems design and impact of these systems on organizational behaviour and organizational perform" registered at Czech Science Foundation and was supported by the Internal Grant Agency of Tomas Bata University in Zlin under the project number IGA/FaME/2016/005.
Czech Republic
Research background: Budgeting was developed during the Great Depression as a managerial tool to help enterprises survive a critical period characterized by fluctuations in macroeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created - for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment.
Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the progression of the business environment.
Methods: To achieve presented target, the authors designed the questionnaire survey submitted to employees of companies in the Czech Republic.
Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment. (original abstract)
Pełny tekst
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