Transformacja gospodarcza a zmiana podejścia do planowania rocznego w polskich przedsiębiorstwach. Studium przypadku
Influence of economic transformation on changes in the approach to annual budgeting in Polish enterprises

Summary/Abstract: Similarly to other post-communistic countries, the adaptation process in Polish companies to new and constantly changing conditions demanded and still is demanding very deep alterations in their functioning. One of the crucial points of the restructuring process is the change in the application of accounting information for managerial use. It is beyond any doubt that the last years brought the deve!opment in managerial accounting in Poland. However, the empirical study as well as the newest literature demonstrate that among the instruments used in Polish companies the major part are traditional solutions, The most popular seems to be annual budgeting. Budgeting process in many companies has been established as a result of the evolution of 'techno-economic plans' which used to be prepared in previous years of planned economy. The paper presents the most important factors which influenced the changes in the approach to the process of preparing and controlling annual plans. The main similarities and differences between annual budget and techno-economic plan have been underlined. The analysis has been illustrated with the case study of Polish Telecommunication S.A (TP S.A.). The analysed company operates at growing but more competitive market of new technologies. After a long period of monopolistic position in previous years the company has inherited the Iarge and inflexible internal structure. The restructuring process which is conducted in the company is aimed at improving its competkiveness and profitability. As it has been demonstrated in the paper, it affects also some significant changes in the approach to the process of annual planning.

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