Księga budżetowa w controllingu operacyjnym przedsiębiorstwa budowlanego
Budgetary book in the operational controlling of a building enterprise

Summary/Abstract: Formal aspects in the functioning of controlling in an enterprise are an issue which is relatively rarely discussed. The aim of the paper is to present the role and the scope of the budgetary book in the operational controlling of an enterprise, taking into account the specifics of the entity in the construction industry, as an attempt of formal presentation of the process of budgeting. Targets, results and budgeting stages, which are reflected in the budgetary book, are shown. Corresponding organization of budgeting process in an enterprise, as a condition that decides about the correctness of budget and the necessary formal elements of this process are indicated. Literature research specifies the necessity of formalization of budgeting process, accepting that the figure of budgetary book systematizes the principles of functioning of budgeting process in a building enterprise.

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