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

  • Anna SiemionekEmail author
  • Michal Chalastra
Conference paper
Part of the Springer Proceedings in Business and Economics book series (SPBE)


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.


Controlling Planning and budgeting Process implementation 


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© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Department of Corporate FinanceUniversity of GdanskSopotPoland

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