Determinants of operational budgeting success in manufacturing enterprises

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ibuk

The book aims to measure and evaluate the use/success of operational budgeting in Polish companies and to identify and measure the determinants of success, based on the suggested model. It focuses mainly on: (a) the role of operational budgeting in the process of managing a company, (b) the variables that influence how the use/success of operational budgeting is assessed, to present factors that determine individual variables, and to identify the relationships and links between them, and (c) a model that helps to measure and evaluate the use/success of operational budgeting.
This book tries to fill the knowledge gap on the quality and benefits that arise from well-designed Operational Budgeting Systems. To get benefits, it is necessary to assess the current budget system. With that, the author reduces ambiguity about assessing the use of operational budgeting. The author limits her approach to the production sector and Poland. Still, I believe this approach can be expanded across the sectors and countries.
Therefore, I see a relevant contribution in practice. Also, it opens the way and shows directions to diagnosing and improving firms’ Operational Budgeting Systems. This publication is commendable; it puts traditional budgeting – which has been highly criticized into context and presents its value, role, and its contribution in a Control System. In response to those criticisms, the author points to the quality aspect of operational budgeting, showing its usefulness to users and organizations.
Prof. Tarmo Kadak, Tallinn University of Technology, Estonia


Liczba stron136
WydawcaWydawnictwo Uniwersytetu Łódzkiego
ISBN-13978-83-8220-348-6
Numer wydania1
Język publikacjiangielski
Informacja o sprzedawcyePWN sp. z o.o.

Ciekawe propozycje

Spis treści

  Introduction    9
  
  1. Operational budgeting in theory and practice    15
  1.1. Operational budget and budgeting in a company’s management system    15
  1.2. Directions of empirical research in operational budgeting around the world    22
  1.2.1. The degree of operational budgeting diffusion    22
  1.2.2. The role and function of operational budgeting    23
  1.2.2.1. Planning by means of operational budgeting – research    24
  1.2.2.2. The function of control by means of operational budgeting – research    25
  1.2.2.3. Performing other functions by means of operational budgeting – research    26
  1.2.3. Criticism of traditional operational budgeting and alternative approaches    27
  1.2.4. The future approach of companies to operational budgeting    31
  1.3. Directions of empirical research on operational budgeting in Poland    32
  
  2. A model for assessing the implementation of operational budgeting    35
  2.1. The DeLone and McLean model of information systems success    35
  2.2. A model for assessing the implementation of operational budgeting    41
  2.2.1. Preliminary assumptions    41
  2.2.2. Defining and measuring the variables    42
  2.2.2.1. System Quality    42
  2.2.2.2. Information quality    43
  2.2.2.3. System use    45
  2.2.2.4. User satisfaction    46
  2.2.2.5. Individual and organizational benefits    47
  2.2.3. Relationships and links between variables    49
  2.3. Design of the empirical research    53
  
  3. Dimensions of operational budgeting assessment in the light of the questionnaire research    59
  3.1. General characteristics of the respondents and their companies    59
  3.1.1. General characteristics of the respondents    59
  3.1.2. General characteristics of the companies    62
  3.1.3. Characteristics of operational budgeting    63
  3.2. Dimensions of operational budgeting use    67
  3.2.1. The use of operational budgeting    67
  3.2.2. User satisfaction    72
  3.2.3. Individual impact    77
  3.2.4. Organizational impact    81
  
  4. Assessment of the use of operational budgeting and the factors that condition it in the light of the questionnaire research    85
  4.1. Assessment of the use of operational budgeting    85
  4.2. Analysis of the determinants that condition the assessment of the use of operational budgeting    88
  4.2.1. The quality of operational budgeting    88
  4.2.2. The quality of information generated by an operational budgeting system    91
  4.3. Verification of the model for assessing operational budgeting use     94
  
  Conclusion    103
  References    107
  Appendix    125
  List of Equations    131
  List of Figures    133
  List of Tables    135
RozwińZwiń
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