The use of budgeting for management of the enterprises in the light of dilemmas of their functioning and development
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 1
Abstract
Dynamic changes in the economy affect the need to find a tool which will allow companies to the effective functioning and further development. That tool can be the budgeting in the traditional form, modified or new. The aim of this paper is to present the prevalence of budgeting, advantages and disadvantages about traditional approach in the fields of management of the entities and identify possible directions of budgeting. In this paper method of literature re-search has been used. The literature research have enabled statement about high prevalence of budgeting (both for foreign and domestic companies) and the possibility of its application is wide (well-functioning system can fulfill many functions of management of the entity). Although this process has been criticized by the supporters of the new methods, research show that the companies do not intend to give it up, what is more, they have plans to adapt it to their needs and changes in the environment, in order to facilitate the ongoing activities and the use of development potential.
Authors and Affiliations
Żaneta Pietrzak
Keywords
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