The purpose of this study was twofold: (1) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and firm performance, and (2) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and selected firm characteristics. This report concludes that manufacturing firms, when classified by performance, size, degree of capital intensiveness or degree of decentralization of decision-making, do differ with respect to budget practices. The relationship between firm performance or degree of capital intensiveness and budget practices, though, is not as extensive as the relationship between a firm's size or degree of decentralization and its budget practices. It was recommended that field studies be conducted to determine (1) why high performance firms were not more frequent users of budget procedures considered to be valuable and (2) why certain budget procedures considered valuable were not more frequently used by all firms.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc330728 |
| Date | 05 1900 |
| Creators | Cress, William P. |
| Contributors | Copeland, Benny R., 1936-, Armey, Richard K., 1940-, King, Barry Goodwin |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | xxv, 456 leaves : ill., Text |
| Rights | Public, Cress, William P., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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