Task-Based Budgeting in Environmental Projects Planning: A Case Study of a Manufacturing Company in Poland

Q3 Economics, Econometrics and Finance

Journal of Environmental Management and Tourism Pub Date : 2023-12-08 DOI:10.14505/jemt.v14.7(71).13

Anna SIEMIONEK- Lepczyńska, Michał Chalastra

引用次数: 0

Abstract

In this paper most important differences between performance budgeting and traditional budgeting were presented. The aim of this paper is to focus only on selected differences. The conducted case-study in Poland reveals that activity-based budgeting is an effective method of financial management. Traditional budgeting is implemented according to older concepts. These rules are not compatible with the demands of modern budgeting. Unfortunately, the traditional budgeting method is widely used in public sector in Poland. It is also quite often used in commercial enterprises. The traditional method of budgeting is easier and quicker to implement. Thus, it is popular. On the other hand, it does not allow to achieve positive effects of activity-based budgeting.

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环境项目规划中基于任务的预算编制：波兰一家制造公司的案例研究

本文介绍了绩效预算编制与传统预算编制之间最重要的区别。本文的目的只是集中讨论部分差异。在波兰进行的案例研究表明，基于活动的预算编制是一种有效的财务管理方法。传统的预算编制是根据旧的概念实施的。这些规则不符合现代预算编制的要求。遗憾的是，传统的预算编制方法在波兰的公共部门被广泛使用。商业企业也经常使用这种方法。传统的预算编制方法更容易实施，也更快捷。因此，它很受欢迎。另一方面，这种方法无法实现基于活动的预算编制的积极效果。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Environmental Management and Tourism Economics, Econometrics and Finance-Economics and Econometrics

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发文量

期刊介绍： Journal of Environmental Management and Tourism is an interdisciplinary research journal, aimed to publish articles and original research papers that should contribute to the development of both experimental and theoretical nature in the field of Environmental Management and Tourism Sciences. Journal will publish original research and seeks to cover a wide range of topics regarding environmental management and engineering, environmental management and health, environmental chemistry, environmental protection technologies (water, air, soil), pollution reduction at source and waste minimization, energy and environment, modeling, simulation and optimization for environmental protection; environmental biotechnology, environmental education and sustainable development, environmental strategies and policies, etc. This topic may include the fields indicated above, but are not limited to these. Authors are encouraged to submit high quality, original works that discuss the latest developments in environmental management research and application with the certain scope to share experiences and research findings and to stimulate more ideas and useful insights regarding current best-practices and future directions in Environmental Management.