{"id":"https://openalex.org/W2928065963","doi":"https://doi.org/10.7441/joc.2019.01.04","title":"From Quality to Quantity and Vice Versa: How to Evaluate Performance in the Budgetary Control Process","display_name":"From Quality to Quantity and Vice Versa: How to Evaluate Performance in the Budgetary Control Process","publication_year":2019,"publication_date":"2019-01-31","ids":{"openalex":"https://openalex.org/W2928065963","doi":"https://doi.org/10.7441/joc.2019.01.04","mag":"2928065963"},"language":"en","primary_location":{"id":"doi:10.7441/joc.2019.01.04","doi":"https://doi.org/10.7441/joc.2019.01.04","is_oa":true,"landing_page_url":"https://doi.org/10.7441/joc.2019.01.04","pdf_url":"https://www.cjournal.cz/files/315.pdf","source":{"id":"https://openalex.org/S4210186250","display_name":"Journal of Competitiveness","issn_l":"1804-171X","issn":["1804-171X","1804-1728"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314196","host_organization_name":"Tomas Ba\u0165a University in Zl\u00edn","host_organization_lineage":["https://openalex.org/P4310314196"],"host_organization_lineage_names":["Tomas Ba\u0165a University in Zl\u00edn"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Competitiveness","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.cjournal.cz/files/315.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003556761","display_name":"May\u0430 Lambovska","orcid":"https://orcid.org/0000-0003-3285-3051","observed_orcids":["https://orcid.org/0000-0003-3285-3051"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Maya Lambovska","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3285-3051","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062743742","display_name":"Rastislav Rajnoha","orcid":"https://orcid.org/0000-0002-9332-9926","observed_orcids":["https://orcid.org/0000-0002-9332-9926"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rastislav Rajnoha","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9332-9926","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5031823140","display_name":"J\u00e1n Dobrovi\u010d","orcid":"https://orcid.org/0000-0002-0637-106X","observed_orcids":["https://orcid.org/0000-0002-0637-106X","https://orcid.org/0000-0003-0734-4191"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jan Dobrovic","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0637-106X","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":450,"currency":"EUR","value_usd":485},"apc_paid":{"value":450,"currency":"EUR","value_usd":485},"fwci":1.6633,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.86251539,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"11","issue":"1","first_page":"53","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10050","display_name":"Multi-Criteria Decision Making","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.8759999871253967},{"id":"https://openalex.org/keywords/performance-evaluation-human-resources","display_name":"performance evaluation (human resources)","score":0.9929999709129333},{"id":"https://openalex.org/keywords/fuzzy-sets","display_name":"fuzzy sets","score":0.7680000066757202},{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"fuzzy logic","score":1.0},{"id":"https://openalex.org/keywords/subjective-evaluation","display_name":"subjective evaluation","score":0.6449999809265137},{"id":"https://openalex.org/keywords/responsibility-centers","display_name":"responsibility centers","score":0.8109999895095825},{"id":"https://openalex.org/keywords/qualitative-and-quantitative-indicators","display_name":"quantitative and qualitative indicators","score":0.8270000219345093},{"id":"https://openalex.org/keywords/uncertainty","display_name":"uncertainty","score":0.5569999814033508},{"id":"https://openalex.org/keywords/wood-furniture-industry","display_name":"wood furniture industry","score":0.7870000004768372},{"id":"https://openalex.org/keywords/cost-centers","display_name":"cost centers","score":0.8230000138282776}],"concepts":[{"id":"https://openalex.org/C2777655698","wikidata":"https://www.wikidata.org/wiki/Q1209358","display_name":"Versa","level":2,"score":0.9445782899856567},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.6064504384994507},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6048660278320312},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5607593655586243},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.44058749079704285},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.34291526675224304},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.33560091257095337},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.28254637122154236},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20839765667915344},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.06927299499511719},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.05257081985473633},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.047856658697128296},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.7441/joc.2019.01.04","doi":"https://doi.org/10.7441/joc.2019.01.04","is_oa":true,"landing_page_url":"https://doi.org/10.7441/joc.2019.01.04","pdf_url":"https://www.cjournal.cz/files/315.pdf","source":{"id":"https://openalex.org/S4210186250","display_name":"Journal of Competitiveness","issn_l":"1804-171X","issn":["1804-171X","1804-1728"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314196","host_organization_name":"Tomas Ba\u0165a University in Zl\u00edn","host_organization_lineage":["https://openalex.org/P4310314196"],"host_organization_lineage_names":["Tomas Ba\u0165a University in Zl\u00edn"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Competitiveness","raw_type":"journal-article"},{"id":"pmh:oai:publikace.k.utb.cz:10563/1008601","doi":null,"is_oa":true,"landing_page_url":"http://publikace.k.utb.cz/handle/10563/1008601","pdf_url":"https://publikace.k.utb.cz/bitstream/10563/1008601/1/Fulltext_1008601.pdf","source":{"id":"https://openalex.org/S4306400350","display_name":"Repository of TBU publications (Univerzita Tomase Bati ze Zline)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165737746","host_organization_name":"Tomas Bata University in Zl\u00edn","host_organization_lineage":["https://openalex.org/I165737746"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Competitiveness","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:8d721c7936204a7dbb6c3bbb92d3d5a2","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/8d721c7936204a7dbb6c3bbb92d3d5a2","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Competitiveness, Vol 11, Iss 1, Pp 53-69 (2019)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.7441/joc.2019.01.04","doi":"https://doi.org/10.7441/joc.2019.01.04","is_oa":true,"landing_page_url":"https://doi.org/10.7441/joc.2019.01.04","pdf_url":"https://www.cjournal.cz/files/315.pdf","source":{"id":"https://openalex.org/S4210186250","display_name":"Journal of Competitiveness","issn_l":"1804-171X","issn":["1804-171X","1804-1728"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","erih-plus","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314196","host_organization_name":"Tomas Ba\u0165a University in Zl\u00edn","host_organization_lineage":["https://openalex.org/P4310314196"],"host_organization_lineage_names":["Tomas Ba\u0165a University in Zl\u00edn"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Competitiveness","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2928065963.pdf","grobid_xml":"https://content.openalex.org/works/W2928065963.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W1039005452","https://openalex.org/W1501458401","https://openalex.org/W1509599991","https://openalex.org/W1512603526","https://openalex.org/W1596432671","https://openalex.org/W1976762075","https://openalex.org/W1983968455","https://openalex.org/W1996244045","https://openalex.org/W2061637071","https://openalex.org/W2098168761","https://openalex.org/W2167135741","https://openalex.org/W2235490874","https://openalex.org/W2235751151","https://openalex.org/W2248564589","https://openalex.org/W2281509406","https://openalex.org/W2478148545","https://openalex.org/W2480800729","https://openalex.org/W2493496714","https://openalex.org/W2577422704","https://openalex.org/W2748017208","https://openalex.org/W2751673179","https://openalex.org/W2753706431","https://openalex.org/W2766591215","https://openalex.org/W3004576262","https://openalex.org/W3151727758","https://openalex.org/W4248834314","https://openalex.org/W4249749961","https://openalex.org/W4256660258"],"related_works":["https://openalex.org/W2594396117","https://openalex.org/W2619289443","https://openalex.org/W1996244045","https://openalex.org/W2607576774","https://openalex.org/W2392571092","https://openalex.org/W1767906010","https://openalex.org/W2614308377","https://openalex.org/W2887511641","https://openalex.org/W2562381278","https://openalex.org/W4285164739"],"abstract_inverted_index":{"According":[0],"to":[1,19,30,158,168,177,191,210,216],"modern":[2,50,175],"management":[3,58,179,194,213],"theory,":[4],"the":[5,38,43,74,125,133,163,171,185,192,200,206,217,221],"performance":[6,79,127],"evaluation":[7,36,51,128],"based":[8,47,88],"entirely":[9],"on":[10,48,89],"objective":[11,25,130],"indicators":[12],"within":[13],"an":[14,21,101,121],"organization":[15],"is":[16,29,46,120,182,189],"not":[17],"considered":[18],"be":[20],"effective":[22,212],"tool.The":[23],"research":[24],"of":[26,42,57,63,73,92,104,129,196,205,220],"this":[27,69],"paper":[28],"suggest":[31],"a":[32,49,54,90,144,174,178],"contemporary":[33],"model":[34,45,97,119,140,172,207],"for":[35,100,124,147],"in":[37,80,113,143,152,184],"budgetary":[39,81,135,193],"control":[40,82,136],"process":[41,137],"organization.The":[44],"approach":[52],"and":[53,60,66,78,94,109,115,155,188,203,214],"complex":[55],"toolkit":[56],"science":[59],"mathematical":[61],"theories":[62],"fuzzy":[64,67,86,114],"sets":[65],"logic.In":[68],"model,":[70],"subjective":[71,126],"evaluations":[72,108],"responsibility":[75],"centres'":[76],"achievement":[77],"are":[83],"generated":[84],"by":[85],"techniques":[87],"combination":[91],"quantitative":[93,105],"qualitative":[95,107],"indicators.The":[96],"also":[98],"allows":[99],"immediate":[102],"transformation":[103],"into":[106],"vice":[110],"versa":[111],"both":[112],"crisp":[116],"types.The":[117],"proposed":[118],"appropriate":[122],"tool":[123],"results":[131,164],"from":[132],"organization's":[134],"under":[138],"uncertainty.This":[139],"was":[141,156],"tested":[142],"Bulgarian":[145],"enterprise":[146],"unique":[148],"wood":[149],"furniture":[150],"manufacturing":[151],"July":[153],"2018":[154],"applied":[157],"five":[159],"cost":[160],"centres,":[161],"with":[162],"demonstrating":[165],"its":[166],"applicability.According":[167],"our":[169],"study,":[170],"provides":[173],"solution":[176],"problem":[180],"that":[181,199],"unresolved":[183],"scientific":[186],"literature":[187],"important":[190],"practice":[195],"organizations.We":[197],"believe":[198],"further":[201],"improvement":[202],"implementation":[204],"will":[208],"contribute":[209],"more":[211],"thus":[215],"enhancing":[218],"competitiveness":[219],"organization.":[222]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3}],"updated_date":"2026-10-03T13:16:28.481748","created_date":"2019-04-11T00:00:00"}
