組織狀況과 豫算管理시스템의 관계에 관한 實證硏究

The Relationship between Organizational Context and Budgeting System: An Emprical Study

The budgeting system is one of the most important control systems that provide the vehicle harmonizing with organizational objectives as a whole and carry out a multitude of functions consisting of planning, coordinationa and control. the critical issue is how to design a budgeting system that serves the desired purposes. The design of an appropriate budgeting system that serves the desired purposes. The design of an appropriate budgeting system or the improvement of an existing one is a challenging task that faces both practitioners and researchers. Discovering the budgeting system characteristics and knowing the different factors to affect them are an indispensable part of determining how to make the budgeting system work better, especially in an environment where little explo ratory study has been done before. Accordingly, this paper attempts to identify and measure the budgeting system characteristics, some of the contextual variables that might have an effect on budgetin system, and the relationships that might exist between these variables and budgeing system.