Budżetowanie jako narzędzie wspomagające efektywne funkcjonowanie przedsiębiorstwa

Abstract

An effective functioning of enterprise based on taking up many economic decisions about cost ex ante and ex post. Budget is the basic instrument of planning and budgeting is a part of process of planning the costs. Traditional budgets like: static budget, zero base budgeting, flexible budgeting, Planning, Programing Budgeting System, incremental budgeting, continuous budgeting, imposed budgets, bottom up budgets have got many drawbacks. The aim of these study is to present major minus of traditional budgets and new methods of budgeting, for example: activity based budgeting, priority based budgeting, multidimensional budgeting, shareholder value budgeting.