Kontaktujte nás | Jazyk: čeština English
Název: | Predictability of individual factors within an enterprise budgeting and planning system - Presentation of survey results |
Autor: | Šocová, Vendula; Popesko, Boris |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and Performance of Firms in Science, Education and Practice 2015. 2015, p. 1490-1497 |
ISBN: | 978-80-7454-482-8 |
Abstrakt: | 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. |
Plný text: | https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf |
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