Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "budgeting" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 123
Tytuł:
Dilemmas of the budgeting process
Autorzy:
Marecki, Krzysztof
Wieloch, Maciej
Powiązania:
https://bibliotekanauki.pl/articles/18104635.pdf
Data publikacji:
2020-01-19
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Tematy:
budgeting
financial planning
budgeting process management
budgeting problems
beyond budgeting
Opis:
There is a common belief that planning is a key element of effective and efficient management of an enterprise. The budgeting process is a complex task, requiring making many decisions in various areas and taking into account variables dependent also on the specificity of the enterprise. Presenting both the expected benefits and the disadvantages and costs of a traditional budgeting process provides the basis for further considerations aimed at finding solutions that bring the expected benefits, while minimizing the disadvantages of the solution and adapting them to current expectations. There are voices that the traditional budgeting process should be completely abandoned. A postulate appears that budgeting in the form it is currently in use should be abolished. This may sound like a radical proposal, but it would only be the culmination of long-term efforts to transform organizations from centralized hierarchies into decentralized networks that allow for flexible adaptation to market conditions.
Źródło:
Journal of Management and Financial Sciences; 2019, 39; 61-69
1899-8968
Pojawia się w:
Journal of Management and Financial Sciences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The budgeting processes of Czech companies: the role of the ownership structure and foreign capital
Autorzy:
Dokulil, Jiří
Popesko, Boris
Dvorský, Ján
Powiązania:
https://bibliotekanauki.pl/articles/19233605.pdf
Data publikacji:
2020
Wydawca:
Instytut Badań Gospodarczych
Tematy:
budgeting
planning
budgeting process
impact of foreign capital
Opis:
Research background: The study investigates the initial phase of budgeting process conducted in corporations. The basic concept correlates with findings in scientific literature that describe budgeting as an inefficient tool, burdened by considerable regulation in the preparation and compilation stages. As a consequence, the majority of academics and practitioners have concluded that producing a budget is merely a formality that minimizes wrinkles on the faces of their initiators, while reaping debatable benefits for managerial control. Purpose of the article: This paper compares data from the literature with the actual budgetary practices of companies operating in the Czech Republic. The attention was paid to the detailed aspects of the budgeting process, factors affecting the time it takes to prepare a budget, and the impact of ownership structure, especially the role of foreign ownership and foreign capital, on the level of decentralization in the budgeting process. Methods: The authors examined these topics through a questionnaire completed by 136 respondents, primarily industrial companies based in the country. The subsequent hypotheses were assessed via application of the Z-test. Findings & Value added: The results presented show that the budgeting practices of the Czech firms are not only influenced by traditional factors (e.g. the size of the company and its given economic sector), but also certain other aspects. Essential facets comprise the ownership structure and the share of foreign capital involved, the latter affecting the extent of autonomy of the business as to the budgetary process. This submitted paper can extend the current theory with new findings on the specific nature of budgeting in post-socialist countries with an open economy and the significant influx of foreign capital.
Źródło:
Oeconomia Copernicana; 2020, 11, 4; 779-798
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Aksjologiczno-prawna analiza plebiscytowego modelu budżetu partycypacyjnego (obywatelskiego) na przykładzie wybranych polskich miast
An axiological and legal analysis of the plebiscite model of participatory (civic) budgeting based on the example of selected Polish cities
Autorzy:
Zawadzka-Pąk, Urszula Kinga
Powiązania:
https://bibliotekanauki.pl/articles/962734.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
public values; legal norms; axiology; participatory budgeting; civic budgeting
Opis:
The purpose of this article is to conduct an axiological and legal analysis of the most popular model of participatory (civic) budgeting in Poland (the plebiscite model). According to the adopted hypothesis, some legal and practical solutions concerning the plebiscite model strengthen public values, while others weaken them. In the research, the combination of three coherent methods was used: (i) a literature analysis, (ii) the dogmatic and legal method, and (iii) interviews conducted with municipal officials responsible for the organization of participatory budgeting (PB), municipal councillors and residents (BP participants). The research covers six Polish cities: Sopot, Gdańsk, Białystok, Kraków, Opole and Warsaw. The axiological and legal analysis of the principles and mode of BP was made using a catalogue of nodal public values, namely values with a significant number of related values (including: human dignity, sustainability, citizen involvement, openness, secrecy, compromise, integrity, and robustness). The research leads to the conclusion that the plebiscite BP in Poland is not axiologically neutral, its principles and mode have both a positive and negative impact on particular nodal public values. The scale of negative impact is definitely greater than the scale of the positive one, although, obviously, the assessment in this respect, even if supported by arguments and scientific analysis, will always remain at least partly subjective.
Źródło:
Ruch Prawniczy, Ekonomiczny i Socjologiczny; 2020, 82, 1; 283-298
0035-9629
2543-9170
Pojawia się w:
Ruch Prawniczy, Ekonomiczny i Socjologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of changes in methodology of participatory budgeting of Dąbrowa Górnicza on the quality of selected projects
Autorzy:
Majorek, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/583919.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
evaluation
participatory budgeting
participation
Opis:
In recent years there has been a growing interest in tools that enable a dialogue between local authorities and members of local community, hence participatory budgeting has been gaining in popularity. The aim of the article is to examine conceptual and methodological changes in participatory budgeting in Dąbrowa Górnicza and the methods of completion of particular stages of the process. The article focuses on the diversity of methodologies of selecting projects and the process of projecting tasks. It contains an analysis of the transformation of participatory budgeting of Dąbrowa Górnicza and its impact on the quality of eventually selected projects, and the local development of specific districts. The introduction of new mechanisms in participatory budgeting is crucial to ensure that a participatory budget reflects real urban co-governance.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 502; 95-103
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wykorzstanie controllingu do oceny przyszłych zagrożeń gospodarczych
The Implementation of Controlling to Assessing Prospective Economic Threats
Autorzy:
Antczak, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/465282.pdf
Data publikacji:
2014
Wydawca:
Polska Akademia Nauk. Komitet Prognoz Polska 2000 Plus PAN
Tematy:
controlling
budżetowanie
analiza
budgeting
analysis
Opis:
Duża dynamika otoczenia przedsiębiorstw oraz wzrost konkurencyjności na rynku zmuszają kierownictwo do stosowania takich instrumentów zarządzania, które wspomagają sprawny przebieg procesów gospodarczych i przyczyniają się do skutecznego osiągania założonych celów. Odpowiedzią na takie zapotrzebowanie stał się controlling, który spełnia postulaty ukierunkowania systemu zarządzania na szybkie reagowania na zmiany zachodzące w otoczeniu przedsiębiorstwa (Nowak 2011, s. 11). Zarządzanie jednostką gospodarczą jest procesem złożonym składającym się ze wszystkich aspektów jej działalności, a także ściśle uzależnionym od jej specyfiki. Controlling, który jako instrument zarządzania ukierunkowany jest na kierowanie podmiotem gospodarczym, z punktu widzenia jego określonych celów zarówno operacyjnych jak i strategicznych, może być metodą na zapewnienie przedsiębiorstwu właściwego funkcjonowania zarówno w każdych warunkach. Controlling ukierunkowany jest na sterowanie działaniami w przyszłości, które powinny zapewnić długotrwałą egzystencję firmie i zachowanie miejsc pracy (Siekierski 2010 s. 10). Controlling można określić jako swojego rodzaju drogowskaz dla kierownictwa w zarządzaniu podmiotem gospodarczym, wskazujący kierunek działania. Celem artykułu jest przedstawienie controllingu, jego wybranych narzędzi jako metodę oceniającą przyszłe zagrożenia gospodarcze. Rozwiązania zostały opracowane na podstawie literatury przedmiotu. Artykuł stanowi podstawę do przeprowadzenia dalszych badań w zakresie szeroko rozumianego controllingu, w szczególności określenia wpływu wyboru odpowiednich narzędzi do oceny przyszłych zagrożeń gospodarczych. Zastosowaną metodologię badawczą można ogólnie ująć jako studium literatury, mające na celu ustalenie stanu wiedzy a zarazem niewiedzy określonej dziedziny naukowej, stanowiąc podstawę do dalszych badań.
It is a fast changing environment in which firms are operating as well as the increase in competitiveness on the market that are forcing the management to utilize instruments enhancing efficient economic processes and are successfully contributing to achieving the expected goals. Controlling appears to become one of such instruments, fulfilling all the requirements aimed at quickly reacting to the changes that occur in company’s environment (Nowak 2011, s. 11). Managing the economic entity constitutes a comprehensive process embracing all the aspects of its operations and closely connected to its specific functions. Controlling seen as the management instrument, directed to run the economic entity both from its strategic and operational perspective, may be used as a useful method guarantying the appropriate functioning of the company in any circumstances. Controlling is aimed at steering of future actions which should ensure a long term existence of the firm as well as maintaining job positions (Siekierski 2010 s.10). Controlling may be thus treated as a kind of a direction indicator for the management marking the path to follow in running the given economic entity. The article aims at presenting controlling and its selected tools as a method of assessing the prospective economic threats. The solutions have been proposed on the basis of the subject literature. The article constitutes a basis for further studies of controlling in its broad sense, and especially for assessing the selection of appropriate instruments enabling the evaluation of the future economic threats. The methodology applied here may be described as a review of the literature aiming at determining the level of our perception or ignorance in a given scientific area thus constituting the basis for further research.
Źródło:
Przyszłość. Świat-Europa-Polska; 2014, 2; 132-152
1895-0949
Pojawia się w:
Przyszłość. Świat-Europa-Polska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rola przedsięwzięć w wieloletnich prognozach finansowych samorządów wojewódzkich
The Role of Projects in Long-Term Financial Forecasts of Voivodship Local Goverments in Poland
Autorzy:
Podpora, Iwona
Powiązania:
https://bibliotekanauki.pl/articles/1810924.pdf
Data publikacji:
2017-10-10
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
wieloletnie planowanie budżetowe
finanse samorządowe
budżetowanie publiczne
multi-year budgeting
local government finance
public budgeting
Opis:
Celem autorki jest ocena roli przedsięwzięć w wieloletnich prognozach finansowych dla samorządów wojewódzkich. Szczególną uwagę zwrócono na zróżnicowanie struktury przedsięwzięć w poszczególnych województwach, z uwzględnieniem przedsięwzięć majątkowych oraz finansowanych ze środków pochodzących ze środków UE. W artykule podkreślono, że zakres przedsięwzięć determinuje wieloletni horyzont planowania budżetowego w JST. Okres badawczy obejmuje lata 2014–2017.
The purpose of the paper is to evaluate the role of projects in long-term financial forecasts for voivodship self-governments (regions) in Poland. Particular attention has been paid to the diversification of the structures of long-term projects in particular voivodships, including property projects and projects financed by EU funds. The paper emphasizes that the multiyear budget planning horizon in local government units is determined by the scope of projects. The research period covers the years 2014–2017.
Źródło:
Studia i Materiały; 2017, 2/2017 (24), cz.1; 97-104
1733-9758
Pojawia się w:
Studia i Materiały
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Right to Participate in the Consultations on the Participatory Budget in the Light of Legislation and the Case Law of Administrative Courts in Poland
Autorzy:
Lotko, Ewa
Zawadzka-Pąk, Urszula Kinga
Powiązania:
https://bibliotekanauki.pl/articles/27310154.pdf
Data publikacji:
2023
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
participatory budgeting
case law
resident
Polska
Opis:
In the practice of the Polish local and regional government, participatory budgeting has been used since 2011, and was the first one introduced in Sopot. It is a form of consultation with residents on the allocation of a portion of the budgetary expenses of a unit of the local or regional government, most often a city. This is a special type of procedure in which residents participate in the creation of the budget of a city (municipality), thereby jointly determining the distribution of a certain pool of public funds. In the first years of the application of participatory budgeting in Poland, a very general legal authorization was used to allow consultations with residents. It was only after several years of grassroots use of participatory budgeting that it was regulated in the Polish legal system in the Act of January 11, 2018 amending certain acts. Since then, it has become a mandatory form of public consultation in cities with district rights. The procedure for participatory budgeting in municipalities is generally regulated in Article 5a of the Act on the commune-level local government. The application of participatory budgeting in Poland has resulted in an extensive case law of administrative courts, hence the purpose of this paper is to determine the group of those entitled to participate in public consultations on participatory budgeting in light of the law and the case law of administrative courts. Using the dogmatic-legal method enabled a positive evaluation of the adopted research hypothesis that the provisions of local law that designate the group of entities entitled to participate in participatory budgeting procedure is restrictive compared to the provisions of the applicable statute.
Źródło:
Miscellanea Historico-Iuridica; 2023, 22, 2; 191-220
1732-9132
2719-9991
Pojawia się w:
Miscellanea Historico-Iuridica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Participatory budgeting – case study of the city of Szczecin
Autorzy:
Baranowski, Jakub
Powiązania:
https://bibliotekanauki.pl/articles/1590769.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
social participation
participatory budgeting
local government
Opis:
A growing awareness of civic participation resulted in the fact that, at the turn of the 20th and 21st century, local authorities of the world’s countries decided to hand over some social tools to citizens. This article presents one of the most important participatory tools – participatory budgeting. A detailed analysis of the process was made on the example of the City of Szczecin, including the provisions of the Szczecin Participatory Budgeting Regulations, in force since 2019. The changes, which were introduced as a result of legal regulations of the legislator, made it necessary to update the rules of conducting this procedure in Szczecin. Three main elements on which participatory budgeting should be based are identified and, on this basis, the provisions of the Szczecin Participatory Budgeting Regulations are analysed. An attempt has been made to compare and identify significant differences between the usual way of conducting public consultations and the participatory budgeting process. The deliberations close with an assessment of the direction and manner of introducing changes in participatory budgeting in Szczecin.
Źródło:
Studia Administracyjne; 2019, 11; 5-17
2080-5209
2353-284X
Pojawia się w:
Studia Administracyjne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet partycypacyjny – nowe narzędzie w rękach obywateli
Participatory Budgeting – a New Tool in the Hands of Citizens
Autorzy:
Tybuchowska-Hartlińska, Karolina
Powiązania:
https://bibliotekanauki.pl/articles/514449.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Śląski. Wydział Nauk Społecznych
Tematy:
participation
Polska
participatory budgeting
local government
Opis:
The main objective of the study is to show the willingness of citizens to act, through the prism of opportunities offered by participation at the local level. Mainly, they concern the potential allocation of financial resources at the municipal level, in various aspects of local life such as improving safety, investments, culture, sport and recreation. The study shows that issues related to investments, infrastructure and local security are more important for the respondents than those relating to culture, art and sport and recreation. It is also noted that the supporters of Bronisław Komorowski in the first and second round of the elections for the office of the President of the Republic of Poland (in 2015) form the most active electorate. However, in the case of declared political views the leftish electorate slightly prevails. Taking into consideration particular age groups, middle-aged persons (aged 35-44 and 45-54) appeared to show bigger engagement, while the least active were persons above 65 years of age.
Źródło:
Political Preferences; 2016, 12; 137-163
2449-9064
Pojawia się w:
Political Preferences
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Budżet obywatelski jako przejaw aktywności społecznej – analiza doświadczeń na przykładzie jednostek samorządu terytorialnego
Participatory budgeting as a form of civic activity in the Polish local government units
Autorzy:
Korolewska, Monika
Marchewka-Bartkowiak, Kamilla
Powiązania:
https://bibliotekanauki.pl/articles/11542294.pdf
Data publikacji:
2015
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
participatory budgeting
civil society
public governance
Opis:
Participatory budgeting as a form of civic activity in the Polish local government units: an analysis of experience. The article presents the results of a research conducted by the Bureau of Research of the Chancellery of the Sejm on the first experiences with participatory budgeting in selected local government units in Poland, which is one of the newest initiatives undertaken within a broader concept of public governance. The authors also assess the current state and perspectives for participatory budgeting.
Źródło:
Studia BAS; 2015, 4(44); 123-140
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nowe podejście do planowania operacyjnego. Charakterystyka koncepcji beyond budgeting i SOFP
The new approach to operational planning. The lowdown on beyond budgeting concept and sales, operational and financial planning (SOFP)
Autorzy:
Kowalewski, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/419927.pdf
Data publikacji:
2016
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
operational planning
budgeting
beyond budgeting
Sales
Operational and Financial Planning (SOFP)
lean management
Opis:
For many years organizations have been using traditional budgeting for operational planning. Since the 1990s researchers and managers have been announcing their dissatisfaction with budgeting because the traditional approach to budgeting is in opinion of critics too expensive, not aligned with the strategy, inflexible, cumbersome and out of kilter with new management systems. There is a new approach to operational planning that emphasizes the role of adaptation, flexibility, fast respond to market signals and continous help with transformation. There is an analysis of two breakthrough concepts of operational planning: Sales, Operational and Financial Planning (SOFP) and Beyond Budgeting.
Źródło:
Nauki o Zarządzaniu; 2016, 1(26); 91-99
2080-6000
Pojawia się w:
Nauki o Zarządzaniu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Participatory Budgeting in the Czech Republic between 2014 and 2018
Autorzy:
Brabec, Dušan
Powiązania:
https://bibliotekanauki.pl/articles/647587.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
participatory budgeting, the Czech Republic
Opis:
The first real participatory budget was implemented in the Czech Republic in 2014. Since that time, the number of participatory budgets implemented by Czech municipalities increased significantly. With the rising popularity of this mechanism, I have conducted a simple quantitative analysis of possibly all the cases of the participatory budgets that were implemented in the Czech Republic between 2014 and 2018. This analysis aimed to identify the main characteristics and features as well as general trends of participatory budgeting in the Czech environment. Most attention was focused on the indicators of attractiveness and effectiveness of participatory budgets in the Czech Republic such as the ratio of the funds allocated for participatory budgeting compared to municipalities’ annual budgets or the connection between participatory budgets and voter turnout compared to other kinds of elections in the Czech Republic. This paper’s main asset is that it identifies and summarises all the cases and the main characteristics of participatory budgeting that were held in the analysed time period in the Czech Republic.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio K – Politologia; 2019, 26, 2
1428-9512
2300-7567
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio K – Politologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Participatory Budgeting in Poland AD 2019: Expectations, Changes and Reality
Autorzy:
Makowski, Krzysztof
Powiązania:
https://bibliotekanauki.pl/articles/1977302.pdf
Data publikacji:
2019-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
self-government
participatory budgeting
citizens
financial decisions
Opis:
Discussion whether to formalize participatory budgeting or not has been solved. Again, this time it has happened without scholars’ engagement. Given this situation, can we say that whoever is satisfied? The amendment of the act that introduced legal form of participatory budgeting as a new tool of public consultation does not meet anyone expectations. The reason to think so is that there is no new and compulsory form of public engagement in financial decisions. Moreover, organizational framework and the huge variety of using participatory budgeting have been turned to uniform pattern. Equally, it is hard to agree that implemented solutions, previously though as a way to increase citizens’ involvement in functioning and scrutiny part of public bodies, have been met.
Źródło:
Polish Political Science Yearbook; 2019, 4 (48); 642-652
0208-7375
Pojawia się w:
Polish Political Science Yearbook
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Towards Sustainability? Analysis of Participatory Budgeting in the City of Katowice
Autorzy:
Sobol, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/1391008.pdf
Data publikacji:
2019
Wydawca:
Wyższa Szkoła Bankowa w Poznaniu
Tematy:
sustainable development
participatory budgeting
local development
governance
Opis:
Cities are essential for implementing sustainable development. Nevertheless, the goal of making cities sustainable is a complex process that includes many social, economic and environmental aspects. The aim of this article is to identify connections between civic participation in local policy making and actions towards sustainability at the city level. It is well established that with the help of governance and the collaborative approach the process of local development is conducted with a better recognition of the needs of the community. This results in a higher quality of life. Moving towards sustainability is therefore the outcome of local management, the governance mechanism and the capacity of citizens to self-organize. This requires awareness and the willingness to cooperate on both sides i.e. on the part of the local authorities and the local community. The author explains how different benefits derived from citizens’ engagement affect sustainable development of cities. The analysis is based on a case study of participatory budgeting in the city of Katowice. As it is a learning process, the author evaluates consecutive editions of the participatory budgets in Katowice to determine if this process helps Katowice make a step towards sustainability.
Źródło:
Studia Periegetica; 2019, 25(1); 49-63
1897-9262
2658-1736
Pojawia się w:
Studia Periegetica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
THE PERCEPTION OF BUDGETING IN CZECH FIRMS — RESULTS OF A SURVEY
Autorzy:
Popesko, Boris
Zlamalova, Jana
Dokulil, Jiri
Powiązania:
https://bibliotekanauki.pl/articles/489049.pdf
Data publikacji:
2017
Wydawca:
Instytut Badań Gospodarczych
Tematy:
budgeting
planning
business environment
Czech firms
Opis:
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 sub-mitted 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.
Źródło:
Oeconomia Copernicana; 2017, 8, 2; 273-285
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 123

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies