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Determinants of operational budgeting success in manufacturing enterprises

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 variable...

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Hovedforfatter: Pietrzak, Żaneta
Format: Online
Sprog:engelsk
Udgivet: Wydawnictwo Uniwersytetu Łódzkiego 2026
Fag:
Operational budgeting
Success
Information quality
System quality
Success factors
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV1 Budgeting and financial management
Online adgang:ONIX_20260612T144849_9788382203486_24
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Summary: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 monograph is divided into an introduction, four chapters – three theoretical chapters and an empirical one – and a conclusion. During the study, the following research methods were applied: a literature review, including Polish and foreign literature, and an empirical study, using a standardized questionnaire.

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