Streszczenie
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.