OCENA SYSTEMU BUDŻETOWANIA W PRZEDSIĘBIORSTWIE
ASSESSMENT OF THE BUDGETING SYSTEM IN THE ENTERPRISE

Summary/Abstract: Controlling provides many tools that allow for the effective management of the enterprise. One of these methods of managing of an organization is budgeting. As a result of the budgeting, budgets are created that fulfill many functions and tasks in the enterprise. Making budgets is a very common process that allows effecrive coordination of acrivities in the entire enterprise. The main goal of this paper is to evaluate the budgeting system in an enterprise. The article describes the essence of budgeting, the stages of this process, tasks that it performs in the enterprise, as well as its most important aims. The assessment of the budgeting was also included in the light of not only its advantages, but also many criticisms from the authors. Budgeting is a process that requires adaptation to current market conditions, as evidenced by the creation of the Beyond Budgeting concept, which is also presented in the article. The research methods used are deduction and critical analysis of literature.

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