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Budgetary control on the example of the residential community

100%

Juras B., Czerny M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

2018

issue 503

179-194

The article discusses a role of budgetary control as a method of financial management in the housing community during the period of 2011-2015. As the research methods there were used the analysis of the budgets, as well as deductive and inductive reasoning for conclusions. The analysis of the budgets and their implementation in 2011-2015 shows that budgetary control is successfully used to manage community’s finances. It allowed the community to reduce certain categories of costs significantly. The analysis undertaken by the community venture shows that manifestations of budgetary control are present in its activities, taking into account feed-back and also feed-forward.

Budgeting as a Method of Cost Management Using a Residential Community as an Example

100%

Juras B., Czerny M.

Studia i Materiały

2016

issue 2/2016 (21), cz.1

42-59

This article discusses the role of budgeting as a method of cost management in a housing community in the Greater Poland region, during the period of 2011–2015. General research methods were used, such as analysis of the budgets of the housing community, as well as deductive reasoning and inductive reasoning for conclusions. The analyses contain also cost trends in the examined period, some average costs in the period, cost division into groups, costs per capita, per apartment, etc., but focus mostly on variations between budget plans and their implementation. The analysis of the budgets and their implementation in 2011–2015 shows that budgeting is successfully used to manage a community’s finances. Budgeting as a cost management instrument allowed the community to achieve significant reductions in certain categories of costs.

mieszkaniowej w województwie wielkopolskim, w okresie od 2011 do 2015 roku. Dla realizacji celu posłużono się ogólnymi metodami badawczymi, takimi jak analiza budżetów wspólnoty z kolejnych pięciu lat, rozumowanie dedukcyjne oraz indukcyjne, na potrzeby sformułowania wniosków. Przeprowadzona w artykule analiza uwzględnia trendy kosztów w badanym okresie, niektóre spośród uśrednionych kosztów w tym okresie, podział kosztów na grupy, koszty w przeliczeniu na mieszkańca, na apartament itp., aby skupić się przede wszystkim na zaobserwowanych zmianach planów budżetowych i ich realizacji. Z analizy budżetów oraz ich implementacji w latach 2011–2015 wynika, że budżetowanie jest z powodzeniem wykorzystywane do zarządzania finansami badanej wspólnoty. Jako instrument zarządzania kosztami pozwoliło ono wspólnocie mieszkaniowej na znaczną redukcję niektórych kategorii kosztów

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1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

1 Studia i Materiały

2 Czerny M.

2 Juras B.

1 2018

1 2016

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Budgetary control on the example of the residential community

Budgeting as a Method of Cost Management Using a Residential Community as an Example