Koncepcja Beyond Budgeting, jako alternatywa dla tradycyjnego budżetowania
Beyond Budgeting as an alternative to traditional budgeting

Summary/Abstract: Since the long period of time, budgeting is considered as a cost-intensive and inefficient management tool. Moreover, modest adjustment to the company’s strategy and current conditions resulted in researching into new solution that will be free from the defects of traditional budgeting. Beyond Budgeting allows to change organization management methodology and budgeting in dynamic environment, whereas flexibility is favorable to the higher level of competitiveness improvement in order to keep stable position in the market. Planning and control system is crucial to proper performance, therefore it demands implementation of the efficient model that will provide optimal financial results even in difficult circumstances. The aim of this article is to present Beyond Budgeting idea as an alternative to traditional budgeting. In article were presented defects and advantages, essence of this concept, mainly used tools and possible directions for further research.

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