Badanie nierównomierności odchyleń w kontroli budżetowej
The study of fluctuation of deviations in the budgeting control

Summary/Abstract: The paper presents the methodology of detecting fluctuation of deviations in budgetary control carried out in business units. The approach in practice and in the literature consisted of determining the coefficient of variation for budgetary deviations. This indicator does not show the diversity of individual deviations between the budget and its implementation, only between the arithmetic mean and standard deviation. To avoid this drawback, the author proposes the use of the Gini index in determining if deviations in the financial center are at a stable level. The proposed approach can be used to measure performance of individual budget units.

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