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Zastosowanie testów konfiguracji dla kart kontrolnych w budżetowaniu

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Kuźmiński Ł., Kes Z.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
123-136
EN
The aim of this article is to present the implementation of run tests for control charts in budgeting. It shows how to use tests in control of budgets execution. These tests inform a controller about the presence of special signals or the lack of it. The use of tolerance limits not always enables to discover the appearing variances. Run tests can account for a more sensitive tool and in certain circumstances will indicate the risk of exceeding these limits.
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