Budżetowanie działalności gospodarczej metodą ß-biznes

Zygmunt Mietlewski

Published : 2010-06-30

Vol. 28 (2010)

Budgeting Business Using the Method ß-biznes

Zygmunt Mietlewski

Abstract

In traditional budgeting, the creation of budgets for run or developed economic activity, are used at least four economic categories: the size of the costs (fixed and variable costs), income from sales and profit. Similarly, in order to obtain the information necessary for decision-making process. The paper recommended the creation of an original method to analyze budgets and business. Method called the ß-biznes method. It uses a maximum of two categories: the amount of economic profit, and the level of operational risk - the operating lever.(original abstract)

Keywords:

Budgeting, Business activity, Profit on business activities, Operational risk

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Mietlewski, Z. (2010). Budgeting Business Using the Method ß-biznes. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1619

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