Implementacja budżetowania zadaniowego na wydziale zarządzania Uniwersytetu Warszawskiego
Implementation of performance budgetingat the faculty of managementof Warsaw University

Summary/Abstract: Performance budgeting is usually connected with public funds planning. It is possible to use that method of budgeting also for nonpublic funds planning. This article presents the case study of implementation of performance budgeting at the Faculty of Management at Warsaw University. This implementation allowed to settle formal rules of planning, increased awareness of managers and changed the way of thinking about budget. Now it is treated as a group of tasks which have to be done with the use of acceptable funds. A new method of budgeting allows also to prepare appropriate variation analysis. The implementation proved the usefulness of performance planning for nonpublic funds.

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