Naslov
Design of Budget Controls: A Study for Croatian Manufacturing Companies

Autori
Dropulić, Ivana ; Pervan, Ivica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceeding of the 5th International Conference on Applied Economics, Business and Development / Lorca, Pedro ; Popescu, Catalin - Lahti : WSEAS Press, 2013, 284-289

ISBN
978-960-474-323-0

Skup
WASET International conference on business, management, economics and finance

Mjesto i datum
Kreta, Grčka, 27.08.2013. - 29.08.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Budžetska kontrola; Hrvatska; Proizvodne komapnije
(budget controls; Croatia; manufacturing companies)

Sažetak
This study was aimed to investigate the degree of development of budget controls as a part of management controls systems in manufacturing companies from Croatia. Budget controls were conceptualized in terms of two dimensions: usage of different parts of master budget and the usage of budgets for different purposes. Taken together two dimensions form composite measure of budget controls. For the purpose of research each individual item of budget control was measured by 5 points Likert scale. The methodology comprises an analysis of 48 responses to a postal questionnaire survey carried out among the small, medium and large manufacturing companies in Croatia. Our results indicate that almost all companies use budgeting controls, while larger public limited companies in Croatia use more budget controls in regard to smaller private limited companies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA