Fibírová, Jana; Šoljaková, Libuše - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 25-36
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importance of budgets to performance management. The paper results from the empirical research. Analyses...