. "CZ - \u010Cesk\u00E1 republika" . "RIV/61989100:27510/12:86082429!RIV13-MSM-27510___" . "Bartuskov\u00E1, Terezie" . "Planning is inseparable part of the company and managerial work. Benefits of the planning are indisputable, but also we can find a lot of problems in the planning process. In this issue are defined the most common problems of this process which was found out in company during the personal research and also determined from the literature. There are also discussed different views on planning effectiveness and at suggested solution. At the end was chosen Beyond Budgeting concept, which can be used in some of the observed organization. This is managerial approach which doesn\u2019t deal with budgets as the main tool of setting targets and control mechanism. Implementation of this approach must be done complexly in the company and needs totally change of mindset." . . "21" . . . "2"^^ . . "S" . "Solving weaknesses of planning and control by using Beyond Budgeting" . "8"^^ . . "2"^^ . . "budgeting; control; planning; weaknesses; Solving"@en . . . . "Solving weaknesses of planning and control by using Beyond Budgeting"@en . "RIV/61989100:27510/12:86082429" . . . . "1803-3865" . "8" . "ECON '12" . "Tyrlik, Otto" . "169171" . "Planning is inseparable part of the company and managerial work. Benefits of the planning are indisputable, but also we can find a lot of problems in the planning process. In this issue are defined the most common problems of this process which was found out in company during the personal research and also determined from the literature. There are also discussed different views on planning effectiveness and at suggested solution. At the end was chosen Beyond Budgeting concept, which can be used in some of the observed organization. This is managerial approach which doesn\u2019t deal with budgets as the main tool of setting targets and control mechanism. Implementation of this approach must be done complexly in the company and needs totally change of mindset."@en . "Solving weaknesses of planning and control by using Beyond Budgeting"@en . . . . "Solving weaknesses of planning and control by using Beyond Budgeting" . "27510" . . "[7641F4F296A5]" . .