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Strona główna » Ekonomia i zarządzanie » Determinants of operational budgeting success in manufacturing enterprises
Determinants of operational budgeting success in manufacturing enterprises
Autor: Żaneta Pietrzak
Liczba stron: 136
Rok wydania: 2020
ISBN: 978-83-8220-347-9
e-ISBN: 978-83-8220-348-6
Dostępność: Otwarty dostęp
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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.
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
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
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
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