Budżetowanie sprzedaży jako ważny element zarządzania jednostką
Budgeting of sales as an important element of unit management

Summary/Abstract: Enterprise management in recent years has required a lot of concentration on environmental change, i.e. the increase of enterprises competitiveness, technical and technological progress, increasing demands by customers, decreasing product life cycle and product innovation. The answer to the problems of modern management companies became controlling and budgeting. The main aim of this article is to present the sales budgeting as a tool to control and manage the company to anticipate the effects of current sales.

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