Pojęcie kontroli a budżetowanie
Control concept vs. budgeting

Summary/Abstract: Budgeting is a system that uses both the planning function and control. The article draws attention to the importance attached to the asymmetry of these functions at the disadvantage of an interest in the scientific community and economic practices of the second function. In addition, there is a small number of publications explaining in detail the role of control in budgeting. Therefore, the main objective of this article is to define the essence of the control concept in the context of budgeting. The realization of this objective requires the following specific objectives: • analysis of the definition of control, • identifying the stages of the control process, • highlighting the elements of the theory related to the control associated with the budgeting. The article shows the role and scope of budgeting and a discussion of the scope of this concept in the management sciences.

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