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Ogólne zasady budżetowania w przedsiębiorstwie przemysłowym
General Principles of Budgeting in an Industrial Enterprise
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 1999, nr 831, t. 1, s. 92-97, bibliogr. 10 poz.
Budżetowanie, Przedsiębiorstwo przemysłowe, Planowanie w przedsiębiorstwie, Materiały konferencyjne
Budgeting, Industrial enterprises, Enterprise planning, Conference materials
Przedstawiono budżetowanie w przedsiębiorstwie jako proces uwarunkowany innymi analizami i korzystający z ich wyników. Omówiono miejsce budżetów w strukturze planów oraz w systemie analiz poziomych.

In the process of transformation of Polish Economy, we observe the growing role of management accounting. Planning is the first function of management. So it is not possible to manage without planning. A budget is a plan of expected results, expressed in numerical terms (in financial or in nonfinancial terms). Plans are prepared the most precisely only when they are expressed in numerical terms. However it is possible to plan precisely only within a short period of time. That is why, a budget is a short-range plan, usually prepared for the coming year. Budgeting is conditioned by vertical and horizontal analyses. The horizontal analyses result from the fundamental methodological directives of management. The vertical analyses make it possible to express a budget in numerical terms. The fundamental budget formula present the interrelationships among costs and volume and how they impact profit. This leads to a series of analyses: beginning from separation of fixed and variable costs, via to standard model of variable costs to cost-volume-profit analysis (C-V-P analysis).(original abstract)
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