Budżetowanie w systemie planowania i kontroli w przedsiębiorstwie

• Autorzy: Mirosław Chechelski

Warianty tytułu

Budget Making in the System of Planning and Controlling in an Enterprise

• Języki publikacji: PL

Abstrakty

Omówiono istotę i rodzaje budżetów stosowanych w przedsiębiorstwie, budżetowanie w systemie planowania, budżet jako narzędzie kontroli, zasady budżetowania.

EN

A budget is a kind of plan that is characterized by the expression of the information included in it by means of numerical quantities. At the same time it is one of the instruments of control. The aim of the paper is the analysis of the relations between budget making and the process of control, the determination of the place of budgets in the system of planning in an enterprise. First, some exemplary definitions of budget waking are given its essence is characterized. The basic kinds of budgets used in practice are presented and classified, and an example of the order of draving them up is given. Then, some information concerning the planning system, and a model of that system including the subsystem of budge are presented. Attention is drawn to the possibility of using the budgetary control in management. Finally, a list of budget making principles is given together with a short analysis of the possibilities of using them also for planning and controlling purposes. The paper is a kind of an introduction and a review as regards the use of budgets and principles of preparing them, in the context of broader planning and controlling activities in en enterprise. (original abstract)

Słowa kluczowe

PL

Planowanie w przedsiębiorstwie; Budżet przedsiębiorstwa; Budżetowanie; Zarządzanie przedsiębiorstwem

EN

Enterprise planning; Budgets of enterprises; Budgeting; Enterprise management

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1994
• Numer: nr 430
• Strony: 45--58

Twórcy

autor

Mirosław Chechelski

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