Strukturyzacja budżetów kosztów
Structuring of costs’ budgets

Summary/Abstract: This paper presents a methodology to build the budget tables in the implementation process of budgeting in an enterprise. This methodology involves the use of the classification of costs and revenues, the path of building of financial result and information about the organizational structure and the structure of responsibility centers. The dimensions can be combined in many ways, so owing to that there are: master budget, partial budgets and the layout of rows and columns of budget tables. If the structure which is received in this way meets the needs and goals set before budgeting, the next steps can be implemented. The article uses the case study of logistic company that has underwent the implementation process of budgeting during which indicated methodology has been used.

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