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Determinants of operational budgeting success in manufacturing enterprises

Determinants of operational budgeting success in manufacturing enterprises

Żaneta Pietrzak

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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.

Prof. Tarmo Kadak, Tallinn University of Technology, Estonia

Introduction       9

 

  1. Operational budgeting in theory and practice 15
    1. Operational budget and budgeting in a company’s management system     15
    2. Directions of empirical research in operational budgeting around the world            22
      1. The degree of operational budgeting diffusion      22
      2. The role and function of operational budgeting    23
        1. Planning by means of operational budgeting – research     24
        2. The function of control by means of operational budgeting – research          25
        3. Performing other functions by means of operational budgeting – research   26
      3. Criticism of traditional operational budgeting and alternative approaches     27
      4. The future approach of companies to operational budgeting            31
    3. Directions of empirical research on operational budgeting in Poland          32

 

  1. A model for assessing the implementation of operational budgeting           35
    1. The DeLone and McLean model of information systems success   35
    2. A model for assessing the implementation of operational budgeting           41
      1. Preliminary assumptions             41
      2. Defining and measuring the variables      42
        1. System Quality               42
        2. Information quality       43
        3. System use     45
        4. User satisfaction            46
        5. Individual and organizational benefits      47
      3. Relationships and links between variables              49
    3. Design of the empirical research           53

 

  1. Dimensions of operational budgeting assessment in the light of the questionnaire research            59
    1. General characteristics of the respondents and their companies  59
      1. General characteristics of the respondents            59
      2. General characteristics of the companies               62
      3. Characteristics of operational budgeting 63
    2. Dimensions of operational budgeting use           67
      1. The use of operational budgeting             67
      2. User satisfaction            72
      3. Individual impact           77
      4. Organizational impact   81

 

  1. 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

    1. Analysis of the determinants that condition the assessment of the use of operational budgeting       88
      1. The quality of operational budgeting        88
      2. The quality of information generated by an operational budgeting system    91
    2. 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

  • Titel:Determinants of operational budgeting success in manufacturing enterprises
  • Autor:Żaneta Pietrzak
  • ISBN:978-83-822-0348-6, 9788382203486
  • Veröffentlichungsdatum:2021-01-22
  • Format:E-Book
  • Artikel-ID: e_1x49
  • Verleger: Wydawnictwo Uniwersytetu Łódzkiego