Możliwości wykorzystywania internetu oraz intranetu w procesie budżetowania operacyjnego
The possibilities of using the internet and intranet in the operational budgeting process

Summary/Abstract: Operational budgeting is a tool used successfully for nearly a hundred years. In recent times, however, one can observe escalating criticism of this tool. Constant, less predictable changes in the environment, increasing globalization and rising competition cause that new, more and more radical solutions are being sought. Perhaps it is sufficient to improve the functioning of enterprise control systems to avoid the need to make drastic changes, involving the disappearance of budgeting. The first objective of this paper is to present the diverse possibilities of using the internet and intranet in the operational budgeting process. The second aim is to prove by means of literature research and case study that the appropriate use of both these tools can help to eliminate at least one of the disadvantages of operational budgeting. The first part of the article presents main advantages and disadvantages of operational budgeting, the second part deals with the use of the internet and intranet in the budgeting process, and the third part is a description of the case study.

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