Insight into budgeting practices: empirical study of the largest manufacturing companies in Lithuania
Notice bibliographique
Résumé
Many research studies have identified an increasing number of disadvantages that arise from using traditional budgeting methods that must be addressed in order to achieve better performance management. The aim of this research is to investigate the current budgeting practices of the largest manufacturing in Lithuania and to find out if the budgeting practices of Lithuanian companies lead to the issues that can be observed in literature and foreign studies. The main objective of the research is to identify the prelevant budgeting trends in the largest manufacturing Lithuania companies and to compare these results with the results of the research accomplished in other countries. The design of the study is based on empirical study-questionnaire. A questionnaire for the assessment of the current budgeting practices used by the largest Lithuanian companies was created. A cross-sectional analysis of the results has been performed. The performed questionnaire-based survey indicates certain trends in budgeting practices in Lithuania. The cross-analysis results show that companies with highly rated budget have more sophisticated budgeting methods and, conversely, companies that rated their budget with the average rating, have more traditional budgeting methods. The most important aspects which affect the effectiveness of budget are indicated. The research points out the necessity of adopting more sophisticated budgeting aspects which contribute to greater satisfaction while using budgets for better performance management. This study reveals which budgeting aspects make a significant impact on the satisfaction and the effectiveness of budgets. The interpretations of results allowed to define the main trends of budgeting in companies of Lithuania. The results of previous researches from Czech Republic companies, Luxembourg companies, South African Republic companies, Spain companies, Canada companies, Malaysia companies, Australia companies and a study conducted by Quantrix, which were accomplished by other authors were presented and these results were compared with the results of the research accomplished in Lithuania. Such course of investigation allowed to identify the the following most important aspects that affect budgeting efficiency and satisfaction: strategic goals set in the company; the budgeting period; including employees in the budgeting process; the period of the budget created for the operating activities of the company; flexibility of budgets; the frequency of budget review; using and including key performance indicators. The findings of empirical analysis revealed that Lithuanian companies do not use all listed main aspects that affect budgeting efficiency and satisfaction. So it is important for these companies to include these aspects into budgeting process.
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Comment cette classification a été obtenuedéplier
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Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Le volet Gemma est une étiquette directe du modèle pour chaque travail de la base, lue sur la notice réduite au titre. Le volet Codex est un classifieur appris des 10 348 étiquettes directes de Codex et calibré sur les taux pondérés de l'échantillon; les champs sans appui suffisant ne portent aucun appel Codex. Le mode candidate est l'union des deux volets; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont pas des étiquettes humaines.
Scores du classifieur distillé par catégorie (deux têtes)
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,005 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,002 | 0,003 |
| Études des sciences et des technologies | 0,001 | 0,001 |
| Communication savante | 0,001 | 0,001 |
| Science ouverte | 0,000 | 0,001 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,002 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule source (Gemma direct ou Codex distillé), pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».