O możliwości systemowej teorii budżetowania
On the possibility of a systemic theory of budgeting

Summary/Abstract: In developed countries budgeting is broadly used as a tool for organizational manage-ment. And this is a reason for continuous looking for budgeting essence. In the paper the system approach is applied to search the nature of budgeting. The system aspect of an organi-zation and the system approach to management were taken into account. Budgeting is seen as the process of prediction of system attributes of an organization. It seems that reached results point to the system approach as a basis for general theory of budgeting and budgets.

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