Budgetary control on the example of the residential community Cover Image

Kontrola budżetowa na przykładzie wspólnoty mieszkaniowej
Budgetary control on the example of the residential community

Author(s): Małgorzata Czerny
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: budgeting; budgetary control; cost; financial management; residential community

Summary/Abstract: The article discusses a role of budgetary control as a method of financial management in the housing community during the period of 2011-2015. As the research methods there were used the analysis of the budgets, as well as deductive and inductive reasoning for conclusions. The analysis of the budgets and their implementation in 2011-2015 shows that budgetary control is successfully used to manage community’s finances. It allowed the community to reduce certain categories of costs significantly. The analysis undertaken by the community venture shows that manifestations of budgetary control are present in its activities, taking into account feed-back and also feed-forward.

  • Issue Year: 2018
  • Issue No: 503
  • Page Range: 179-194
  • Page Count: 16
  • Language: Polish