Title:

Budżetowa metoda zarządzania przedsiębiorstwem produkcyjnym

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

Budget Method of a Production Enterprise Management

Creator:

Koszela, Dariusz

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1139, s. 175-182

Abstrakt:

Aiming at the increase of effectiveness of economic organizations management caused that decentralization of these systems of organization management became more common. Management decentralization consists of both passing over entitlements to the lower levels of management and the increase in independence of lower level organizational units. One of the form of enterprise decentralization, and at the same time one of the basic instruments of management accounting, is marking off its responsibility centers. Budget process should be introduced evolutionary. The starting point is working out of raport about the state of a center, which in connection with previously executed analysis of good and bad sides of the company will allow to adapt the budget forms to the individual activity of individual centers. While creating budgets we use traditional method for both production centers, centers of administration and support of enterprise management i.e. branches such as accountancy, financial, economic, legislative, and administrative. The control of budget execution is carried out on two levels. The first is control within the responsibility center, and the second control is executed by the controller. The results are analyzed, taking into consideration the planned budget premises and the results reached in the given period.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2006

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2006; nr 1139 ; Rachunkowość a controlling

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)