Uplatnění rozpočtů v českých a slovenských podnicích.
| Title in English | Application of budgets in the Czech and Slovak enterprises. |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | Aktuálne problémy podnikovej sféry 2016 |
| MU Faculty or unit | |
| Citation | |
| Field | Management and administrative |
| Keywords | Budgeting; Management Accounting; Beyond Budgeting |
| Description | Budgets are an essential tool of management accounting. However, there is an increasing criticism of budgets, particularly from the standpoint of so-called Beyond Budgeting. The critics challenge universal usage of budgets simultaneously for several purposes. They propose to abandon budgets and for different purposes of company management use different tools. This article summarizes the results of a survey testing willingness of Czech and Slovak companies to abandon their budgets. The results confirm the central hypothesis that only the quarter of responding businesses admits a certain probability of abandoning budgets, which is in rough accordance with the previous studies. In addition, the study proves the negative association between the willingness to abandon budgets and the level of using budgets for control purposes. Finally, the study presents the contingent factor of company's size. |