Zeszyty naukowe
Autor: Ewelina Zarzycka 441
Strony: 441-452
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MODERN FORMS OF PLANNING ACTIVITIES OF THE COMPANIES

Summary
The aim of the article is to present the latest trends in budgeting process in modern companies as well as to discuss the alternative forms for traditional operating budgeting with examples of application. The author discusses the advantages and disadvantages of rolling forecasts, benchmarking, as well as Sales, Operations Financial Planning applied by lean companies.