History of Budget Development According to the People Responsible for Budget Planning in Poland

Anna Siemionek () and Michal Chalastra ()
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Anna Siemionek: University of Gdansk
Michal Chalastra: University of Gdansk

A chapter in Global Versus Local Perspectives on Finance and Accounting, 2019, pp 341-349 from Springer

Abstract: Abstract Budgeting is a very complex process mainly due to the fact that its implementation requires implementation of numerous, complex, and interrelated tasks. Various activities of this process are carried out by many employees from different departments (Siemionek and Chalastra 2018). The budget planning process should be regarded as a set of tasks determining the value of individual budgetary items. Activities such as creating budget tables, scheduling, or planning instructions would not be analyzed. Relationships between described tasks and people who perform them have a significant impact on budgeting system quality. They can influence important and tangible benefits. On the contrary, inappropriate solutions in this regard to those activities may lead to negative assessment of this management system. Therefore, it is worth to analyze the development of budgeting system that took place in Poland during the last 30 years. The aim of this article is to identify the disadvantages and advantages of different variants of the people’s relationships and conducted tasks during budget planning. This would allow to assess them and select the most recommended standards.

Keywords: Controlling; Planning and budgeting; Process implementation (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-11851-8_32

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DOI: 10.1007/978-3-030-11851-8_32

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