Metodyka analizy odchyleń w kontroli budżetowej
The deviation analysis methods in the budgetary control

Summary/Abstract: Budgetary control is an important element that supports the process of enterprise management. The methodology used at this stage is to analyze deviations, which allows to determine the impact of such factors as changes in the quantity of production, prices, changes in unit costs, etc. on the difference between the actual and planned profit. Until now, the method of analysis has used the former method of co-successive substitutions. This method is characterized by the arbitrary attribution of deviations and obtaining different results depending on the successively substitution data. Logarithmic method is devoid of these drawbacks. Hence the aim of the article is to try to implement complex analysis logarithm method. As a result there is a new approach to the analysis of deviations in budgetary control.

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