@misc{Obłodecki_Łukasz_Organizacyjne_2006,
 author={Obłodecki, Łukasz},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1139, s. 295-303},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Budgeting is a very important process, which makes possible to operate business unit in market economy. Implementation of the budgeting process in various companies requires many changes to be сипе in the field of organization and structure. Budgeting implementation encounteres many barriers tosed with organization, especially visible in the subsidiaries, where other difficulties appear such as: cultural differencess, communication and information problems, mentality differencess and many others. Treatment of these issues is the individual deal of the entrepreneurs, because there are not so many patterns as far as impementation of budget is concerned.},
 type={artykuł},
 title={Organizacyjne bariery wdrażania budżetowania w przedsiębiorstwie zależnym},
}