Zdrojový dokument:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 44/2018
ISSN:1211-555X (Print)
Abstrakt:
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.