Ekonomiczne Problemy Usług (Jan 2017)

Powiązania między konsolidacją sprawozdań finansowych i budżetowaniem

  • Halina Chłodnicka

Journal volume & issue
Vol. 127


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Management is the process that determines the effective running of the business and the prospects for the development of the enterprise. Budgeting is a continuous process that requires constant looking into the future and analyzing. Here are considerable difficulties in the coordination of budgets of individuals. Considering the process of group budgeting, it would first be necessary to improve the flow of information between entities in the group.