Informatyczny system controllingu operacyjnego w procesie budzetowania kosztow w przedsiebiorstwie
IT OPERATIONAL CONTROLLING SYSTEM USED IN THE COST BUDGETING PROCESS IN A COMPANY

Summary/Abstract: The article presents the opportunities of using IT systems for the sake of cost and income budgeting in a company. The article lists the necessary organizational changes to be introduced in order to ensure efficiency and effectiveness of the budgeting process. The article also points out the risks connected with the implementation of the IT system supporting con¬trolling and presents the most frequent irregularities occurring in the budgeting process.

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