Бихевиористички аспекти буџетирањa предузећа
Behavioural Аspects of Enterprise Budgeting

Summary/Abstract: Budgeting is an efficient management tool by which future financial performances of an enterprise are projected ie. enterprises’ expectations are expressed in the formal - quantitative terms. A paper illustrates the role and importance of budgeting as a management instrument and how companies can improve their business using budgeting. Simultaneously with the usе of budgeting in the company, the occurrence of a specific behavior of managers and employees is observed in practice, which is caused by the budgeting process. The paper examines how budgeting affects the behavior and interpersonal relationships within the company ie. it explores the behavioural aspects of budgeting. The paper attempts to identify the nature and effects of behavioral aspects of enterprise budgeting in order to eliminate dysfunctional behavior or at least to reduce it to an acceptable level.

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