Budgeting as a Method of Cost Management Using a Residential Community as an Example
This article discusses the role of budgeting as a method of cost management in a housing community in the Greater Poland region, during the period of 2011–2015. General research methods were used, such as analysis of the budgets of the housing community, as well as deductive reasoning and inductive...
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| Format: | Article |
| Language: | English |
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University of Warsaw
2016-01-01
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| Series: | Studia i Materiały |
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| Online Access: | https://press.wz.uw.edu.pl/sim/vol2016/iss2/4/ |
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| author | Bartłomiej Juras Małgorzata Czerny |
| author_facet | Bartłomiej Juras Małgorzata Czerny |
| author_sort | Bartłomiej Juras |
| collection | DOAJ |
| description | This article discusses the role of budgeting as a method of cost management in a housing community in the Greater Poland region, during the period of 2011–2015. General research methods were used, such as analysis of the budgets of the housing community, as well as deductive reasoning and inductive reasoning for conclusions. The analyses contain also cost trends in the examined period, some average costs in the period, cost division into groups, costs per capita, per apartment, etc., but focus mostly on variations between budget plans and their implementation. The analysis of the budgets and their implementation in 2011–2015 shows that budgeting is successfully used to manage a community’s finances. Budgeting as a cost management instrument allowed the community to achieve significant reductions in certain categories of costs.
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| format | Article |
| id | doaj-art-74414a6de11a45cf9cd0e20c76ee36c7 |
| institution | Kabale University |
| issn | 1733-9758 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | University of Warsaw |
| record_format | Article |
| series | Studia i Materiały |
| spelling | doaj-art-74414a6de11a45cf9cd0e20c76ee36c72025-08-20T03:41:52ZengUniversity of WarsawStudia i Materiały1733-97582016-01-0120162425910.7172/1733-9758.2016.21.4Budgeting as a Method of Cost Management Using a Residential Community as an ExampleBartłomiej Juras0Małgorzata Czerny1Poznan University of Economics and BusinessPoznan University of Economics and BusinessThis article discusses the role of budgeting as a method of cost management in a housing community in the Greater Poland region, during the period of 2011–2015. General research methods were used, such as analysis of the budgets of the housing community, as well as deductive reasoning and inductive reasoning for conclusions. The analyses contain also cost trends in the examined period, some average costs in the period, cost division into groups, costs per capita, per apartment, etc., but focus mostly on variations between budget plans and their implementation. The analysis of the budgets and their implementation in 2011–2015 shows that budgeting is successfully used to manage a community’s finances. Budgeting as a cost management instrument allowed the community to achieve significant reductions in certain categories of costs. https://press.wz.uw.edu.pl/sim/vol2016/iss2/4/budgetingcostscost managementresidential community |
| spellingShingle | Bartłomiej Juras Małgorzata Czerny Budgeting as a Method of Cost Management Using a Residential Community as an Example Studia i Materiały budgeting costs cost management residential community |
| title | Budgeting as a Method of Cost Management Using a Residential Community as an Example |
| title_full | Budgeting as a Method of Cost Management Using a Residential Community as an Example |
| title_fullStr | Budgeting as a Method of Cost Management Using a Residential Community as an Example |
| title_full_unstemmed | Budgeting as a Method of Cost Management Using a Residential Community as an Example |
| title_short | Budgeting as a Method of Cost Management Using a Residential Community as an Example |
| title_sort | budgeting as a method of cost management using a residential community as an example |
| topic | budgeting costs cost management residential community |
| url | https://press.wz.uw.edu.pl/sim/vol2016/iss2/4/ |
| work_keys_str_mv | AT bartłomiejjuras budgetingasamethodofcostmanagementusingaresidentialcommunityasanexample AT małgorzataczerny budgetingasamethodofcostmanagementusingaresidentialcommunityasanexample |