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From quality to quantity and vice versa: How to evaluate performance in the budgetary control process

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dc.title From quality to quantity and vice versa: How to evaluate performance in the budgetary control process en
dc.contributor.author Lambovska, Maya
dc.contributor.author Rajnoha, Rastislav
dc.contributor.author Dobrovič, Ján
dc.relation.ispartof Journal of Competitiveness
dc.identifier.issn 1804-171X Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 1804-1728 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2019
utb.relation.volume 11
utb.relation.issue 1
dc.citation.spage 52
dc.citation.epage 69
dc.type article
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB), Fakulta managementu a ekonomiky
dc.identifier.doi 10.7441/joc.2019.01.04
dc.relation.uri https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=315&cp=
dc.relation.uri https://www.cjournal.cz/files/315.pdf
dc.subject budgetary control en
dc.subject performance evaluation en
dc.subject fuzzy logic en
dc.subject competitiveness en
dc.subject responsibility accounting en
dc.description.abstract According to modern management theory, the performance evaluation based entirely on objective indicators within an organization is not considered to be an effective tool. The research objective of this paper is to suggest a contemporary model for evaluation in the budgetary control process of the organization. The model is based on a modern evaluation approach and a complex toolkit of management science and mathematical theories of fuzzy sets and fuzzy logic. In this model, subjective evaluations of the responsibility centres' achievement and performance in budgetary control are generated by fuzzy techniques based on a combination of quantitative and qualitative indicators. The model also allows for an immediate transformation of quantitative into qualitative evaluations and vice versa both in fuzzy and crisp types. The proposed model is an appropriate tool for the subjective performance evaluation of objective results from the organization's budgetary control process under uncertainty. This model was tested in a Bulgarian enterprise for unique wood furniture manufacturing in July 2018 and was applied to five cost centres, with the results demonstrating its applicability. According to our study, the model provides a modern solution to a management problem that is unresolved in the scientific literature and is important to the budgetary management practice of organizations. We believe that the further improvement and implementation of the model will contribute to more effective management and thus to the enhancing competitiveness of the organization. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008601
utb.identifier.obdid 43880227
utb.identifier.scopus 2-s2.0-85092096196
utb.identifier.wok 000462524400005
utb.source j-wok
dc.date.accessioned 2019-07-08T11:59:58Z
dc.date.available 2019-07-08T11:59:58Z
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Rajnoha, Rastislav
utb.fulltext.affiliation Maya Lambovska, Rastislav Rajnoha, Jan Dobrovic prof. Ing. Maya Lambovska, DSc., University of National and World Economy in Sofia Faculty of Management and Administration E-mail: mlambovska@abv.bg ORCID: 0000-0003-3285-3051 doc. Ing. Rastislav Rajnoha, PhD. Tomas Bata University in Zlín Faculty of Management and Economics E-mail: rajnoha@fame.utb.cz ORCID: 0000-0002-9332-9926 doc. Ing. Jan Dobrovic, PhD. University of Prešov in Prešov Faculty of Management E-mail: jan.dobrovic@unipo.sk ORCID: 0000-0002-0637-106X
utb.fulltext.dates Received: September, 2018 1st Revision: February, 2019 Accepted: February, 2019
utb.fulltext.sponsorship -
utb.wos.affiliation [Lambovska, Maya] Univ Natl & World Econ Sofia, Fac Management & Adm, Sofia, Bulgaria; [Rajnoba, Rastislav] Tomas Bata Univ Zlin, Fac Management & Econ, Zlin, Czech Republic; [Dobrovic, Jan] Univ Presov Presov, Fac Management, Presov, Slovakia
utb.scopus.affiliation University of National and World Economy in Sofia, Faculty of Management and Administration, Bulgaria; Tomas Bata University in Zlín, Faculty of Management and Economics, Czech Republic; University of Prešov in Prešov, Faculty of Management, Slovakia
utb.fulltext.projects -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou -
utb.identifier.jel M00
utb.identifier.jel M40
utb.identifier.jel C51
utb.identifier.jel D81
utb.identifier.jel L29
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