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Alternative budgeting methods in chemical companies in Czech Republic
Autoři: Vávra Jan
Rok: 2005
Druh publikace: článek ve sborníku
Název zdroje: Proceedings of The Int. Sci. Conf. "ECOMA 2005: Economy and Management of Enterprises in Transition Economies in the Global Market Environment"
Název nakladatele: Univerzita Pardubice
Místo vydání: Pardubice
Strana od-do: 505-507
Tituly:
Jazyk Název Abstrakt Klíčová slova
cze Alternative budgeting methods in chemical companies in Czech Republic In recent years competitive environment is forming companies to improve their processes, performance, management models or knowledge. Annual budgeting as a part of management process can be also considered as a potential source of competitive advantage. Increasing level of criticism focused on annual budgeting during last years create several alternative or complementary systems of budgeting. This paper describes results of postal survey that aims to investigate budgeting processes and systems in several representative companies of chemical industry in Czech Republic. The results of this postal survey indicate that relatively few chemical companies are planning to change current annual budgeting process. Even so, a considerable number of respondents indicate increasing interest in this part of management process. plánování, rozpočtování
eng Alternative budgeting methods in chemical companies in Czech Republic In recent years competitive environment is forming companies to improve their processes, performance, management models or knowledge. Annual budgeting as a part of management process can be also considered as a potential source of competitive advantage. Increasing level of criticism focused on annual budgeting during last years create several alternative or complementary systems of budgeting. This paper describes results of postal survey that aims to investigate budgeting processes and systems in several representative companies of chemical industry in Czech Republic. The results of this postal survey indicate that relatively few chemical companies are planning to change current annual budgeting process. Even so, a considerable number of respondents indicate increasing interest in this part of management process. planning, budgeting

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