Obligatoryjne raportowanie a przesłanki budżetowania projektów w kontekście zarządzania fundacją
Obligatory reporting vs. premises of the project budgeting in the context of foundation management

Summary/Abstract: Legislative changes, which has been taking place in financial reporting since 2014 cause partial harmonization of obligatory reporting conducted by the foundation. They support at the same time the realization of external information function. However, managerial needs are still marginalized. The main aim of the article is to present mandatory reporting and premises of facultative project budgeting in the perspective of meeting managers’ information needs. The theoretical and practical feature of the article causes that considerations were based on: methods of induction and deduction, analysis of legal acts and reports as well as empirical and didactic experiences. The considerations undertaken in the article enabled the author to conclude that low-efficient obligatory reporting was a fundamental premise of using facultative project budgeting, which essence and form were relative to the attributes of foundation.

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