Kontaktujte nás | Jazyk: čeština English
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 |