Budgeting and czech companies: connected concepts or two different worlds?

dc.contributor.author	Dokulil, Jiří
dc.contributor.author	Dvorský, Ján
dc.contributor.author	Popesko, Boris
dc.date.accessioned	2019-01-04T13:44:18Z
dc.date.available	2019-01-04T13:44:18Z
dc.date.issued	2018
dc.identifier.issn	1211-555X (Print)
dc.identifier.issn	1804-8048 (Online)
dc.identifier.uri	https://hdl.handle.net/10195/72001
dc.description.abstract	The presented article is focused on the traditional managerial accounting tool, budgeting, and its application into field of the Czech firms. The study examines the parameters of the budgets in the enterprises operating on the Czech market and investigates factors which influence the usage of the budgeting in these firms. While the first part of this paper summarizes the level of the knowledge in the particular field, the research process is defined in the following step. The main part of the article consists of questionnaire-survey results and hypotheses testing by P-value test.	en
dc.format	p. 65 - 76
dc.language.iso	en
dc.publisher	Univerzita Pardubice	cze
dc.relation.ispartof	Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 44/2018	en
dc.rights	open access	en
dc.subject	budgeting	en
dc.subject	planning	en
dc.subject	perminology	en
dc.subject	performance measurement	en
dc.subject	czech firms	en
dc.title	Budgeting and czech companies: connected concepts or two different worlds?	en
dc.type	Article	en
dc.peerreviewed	yes	en
dc.publicationstatus	published	en
dc.subject.jel	M41
dc.subject.jel	M19