EBOOKI WYDAWCY
Autor:
Wydawca:
Format:
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
Rok wydania | 2020 |
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Liczba stron | 136 |
Kategoria | Publikacje darmowe |
Wydawca | Wydawnictwo Uniwersytetu Łódzkiego |
ISBN-13 | 978-83-8220-348-6 |
Numer wydania | 1 |
Język publikacji | angielski |
Informacja o sprzedawcy | ePWN sp. z o.o. |
EBOOKI WYDAWCY
POLECAMY
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 |