Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship

Mirosław Kowalewski

Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn

Monika Zamielska

Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn


This study aimed to determine the scope to which budgeting is used as a management method in selected enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship. The research goal was achieved through the following tasks: identification of the reasons for and methods of budgeting used in enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship and determining the methods of controlling budget implementation in the examined entities.

The use of budgeting in the practice of Polish municipal enterprises, as well as the knowledge of how to use this management instrument, seems to be relatively common. Nevertheless, there are still entities convinced of the insufficient amount of benefits resulting from budgeting and that these benefits may be lower than the labour input and costs incurred in budgeting.

Research has revealed that budgeting is used primarily in medium and large companies with annual revenues of over PLN 50,000,000 and employing over 200 employees. An important feature that connects all entities using budgeting is the desire to reduce costs and improve financial results. The desire to increase internal control and make more effective decisions was the main reason for the implementation of budgeting in these enterprises. The dominant methods of budgeting are the top-down and incremental methods. Budget control is exercised by various people and units. Disclosed deviations most often relate to exceeding the planned level of costs and failure to meet the deadlines for renovation and investment tasks.


budgeting, municipal company

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Cited by

Kowalewski, M., & Zamielska, M. (2020). Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship. Olsztyn Economic Journal, 15(4), 339–350.

Mirosław Kowalewski 
Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn
Monika Zamielska 
Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn


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