{"id":5671,"date":"2022-08-26T11:46:21","date_gmt":"2022-08-26T09:46:21","guid":{"rendered":"https:\/\/reveltio.com\/?p=5671"},"modified":"2022-11-28T10:21:54","modified_gmt":"2022-11-28T09:21:54","slug":"co-sklada-sie-na-proces-budzetowania-w-przedsiebiorstwie","status":"publish","type":"post","link":"https:\/\/reveltio.com\/pl\/co-sklada-sie-na-proces-budzetowania-w-przedsiebiorstwie\/","title":{"rendered":"Co sk\u0142ada si\u0119 na proces bud\u017cetowania w przedsi\u0119biorstwie?"},"content":{"rendered":"<div  class=\"tatsu-SJZ_LqW8kj tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"5px 0px 31px 0px\"}' data-padding-top='5px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-ryld8qWIJj\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-rJdU9-Iys\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-ByGD5-UJj  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-ByGD5-UJj.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<p>Bud\u017cetowanie jest procesem obejmuj\u0105cym planowanie, tworzenie oraz zatwierdzenie bud\u017cetu firmy, a tak\u017ce jego p\u00f3\u017aniejsz\u0105 kontrol\u0119. Jest powszechnym zjawiskiem w przedsi\u0119biorstwach bez centralnego zarz\u0105dzania. Dzi\u0119ki niemu mo\u017cliwe staje si\u0119 monitorowanie wykonywanych zada\u0144 oraz kontrola dzia\u0142alno\u015bci kierownictwa ni\u017cszego szczebla. Bud\u017cetowanie to spos\u00f3b na maksymalne wykorzystanie zasob\u00f3w finansowych firmy.<\/p>\n<h2>Jak planowa\u0107 bud\u017cet firmy?<\/h2>\n<p>Bud\u017cet przedsi\u0119biorstwa mo\u017ce by\u0107 planowany w uj\u0119ciu warto\u015bciowym, ilo\u015bciowo-warto\u015bciowym lub z zastosowaniem modelu mieszanego. Najwi\u0119ksz\u0105 trudno\u015bci\u0105 w planowaniu bud\u017cetu firmy jest analiza danych i czynnik\u00f3w, kt\u00f3re nale\u017cy wzi\u0105\u0107 pod uwag\u0119. Chodzi tutaj o koszty realizowanych dzia\u0142a\u0144, nak\u0142ady inwestycyjne, przychody oraz wydatki na eksploatacj\u0119 i strategi\u0119 marketingow\u0105. Bud\u017cetowanie wymaga tak\u017ce definiowania cel\u00f3w organizacji, zar\u00f3wno kr\u00f3tko-, jak i d\u0142ugoterminowych.<\/p>\n<h2>Co obejmuje proces bud\u017cetowania?<\/h2>\n<p>Bud\u017cetowanie to proces, kt\u00f3rego celem jest zestawienie w ca\u0142o\u015b\u0107 wszystkich bud\u017cet\u00f3w cz\u0105stkowych przedsi\u0119biorstwa. Fundamentem procesu bud\u017cetowania s\u0105 pozyskiwane dane, kt\u00f3re znajduj\u0105 si\u0119 w nieustannym obiegu w firmie. Aby usprawni\u0107 ca\u0142y proces bud\u017cetowania, nale\u017cy usystematyzowa\u0107 wszelkie dzia\u0142ania z nim zwi\u0105zane. W ramach procesu bud\u017cetowania stosuje si\u0119 r\u00f3\u017cne metody ustalania, realizacji oraz kontroli bud\u017cetu podmiotu gospodarczego. Celem zarz\u0105dzania bud\u017cetem jest poprawa mo\u017cliwo\u015bci wykorzystania wszystkich zasob\u00f3w przedsi\u0119biorstwa. Bud\u017cetowanie obejmuje poni\u017csze dzia\u0142ania:<\/p>\n<ul>\n<li>ustalenie cel\u00f3w przedsi\u0119biorstwa w oparciu o planowanie strategiczne oraz prognozy rozwoju otoczenia, a tak\u017ce analiz\u0119 r\u00f3\u017cnic w stosunku do okresu poprzedniego,<\/li>\n<li>opracowanie bud\u017cet\u00f3w wst\u0119pnych,<\/li>\n<li>kontrol\u0119, korekt\u0119 i ponowne planowanie bud\u017cet\u00f3w, a konsekwencji &#8211; przygotowanie bilansu oraz rachunku wynik\u00f3w,<\/li>\n<li>zatwierdzenie bud\u017cetu,<\/li>\n<li>kontrol\u0119 niepoprawno\u015bci dzia\u0142ania.<\/li>\n<\/ul>\n<h3>Etapy procesu bud\u017cetowania<\/h3>\n<p>Proces bud\u017cetowania, ze wzgl\u0119du na swoj\u0105 z\u0142o\u017cono\u015b\u0107, wymaga zaanga\u017cowania wielu pracownik\u00f3w &#8211; cz\u0142onk\u00f3w zarz\u0105du firmy, dyrektor\u00f3w i kierownik\u00f3w dzia\u0142\u00f3w. Bud\u017cetowanie opiera si\u0119 na tworzeniu bud\u017cet\u00f3w poszczeg\u00f3lnych dzia\u0142\u00f3w przedsi\u0119biorstwa, zgodnie z wytycznymi zarz\u0105du firmy. Wyr\u00f3\u017cnia si\u0119 nast\u0119puj\u0105ce etapy tego procesu:<\/p>\n<ol>\n<li>Opracowanie bud\u017cetu &#8211; w jego sk\u0142ad wchodzi przygotowanie programu dzia\u0142ania, okre\u015blenie cel\u00f3w przedsi\u0119biorstwa i czynnik\u00f3w ograniczaj\u0105cych bud\u017cet, sporz\u0105dzenie bud\u017cetu sprzeda\u017cy i bud\u017cet\u00f3w cz\u0105stkowych, negocjacje bud\u017cetu z prze\u0142o\u017conymi oraz ich zatwierdzenie.<\/li>\n<li>Wdro\u017cenie bud\u017cetu &#8211; polega na realizowaniu za\u0142o\u017ce\u0144 bud\u017cetowych i koordynacji ich dzia\u0142a\u0144.<\/li>\n<li>Kontrol\u0119 wykonania bud\u017cetu &#8211; czynno\u015bci obejmuj\u0105ce ustalenie nieprawid\u0142owo\u015bci oraz podejmowanie dzia\u0142a\u0144 naprawczych.<\/li>\n<\/ol>\n<h2>Kluczowe problemy zwi\u0105zane z procesem bud\u017cetowania<\/h2>\n<p>Przygotowanie bud\u017cetu firmy niesie ze sob\u0105 okre\u015blone problemy. Dzieli si\u0119 je na dwie grupy &#8211; wypracowanie w\u0142a\u015bciwej metodyki do oblicze\u0144 oraz brak w\u0142a\u015bciwego planowania, organizowania i kontroli dzia\u0142a\u0144. Kluczem do rozwi\u0105zania ewentualnych komplikacji, a w przysz\u0142o\u015bci unikni\u0119cia tych problem\u00f3w, jest ich konkretne zdefiniowanie. Proces bud\u017cetowania jest zadaniem skomplikowanym i wymaga skoordynowanych dzia\u0142a\u0144 na wielu poziomach dzia\u0142ania przedsi\u0119biorstwa. W niekt\u00f3rych firmach pracownicy napotykaj\u0105 w zwi\u0105zku z tym mn\u00f3stwo trudno\u015bci. Dynamiczne zmiany, obserwowane na rynkach, sprawiaj\u0105, \u017ce kadra zarz\u0105dzaj\u0105ca poszukuje sprawdzonych system\u00f3w pomocnych w podejmowaniu kluczowych decyzji w przedsi\u0119biorstwie.<\/p>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-rJdU9-Iys.tatsu-column{width: 100%;}.tatsu-rJdU9-Iys.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-rJdU9-Iys > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-rJdU9-Iys > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-rJdU9-Iys > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-rJdU9-Iys > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-rJdU9-Iys.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-rJdU9-Iys.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-rJdU9-Iys.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-SJZ_LqW8kj .tatsu-section-pad{padding: 5px 0px 31px 0px;}.tatsu-SJZ_LqW8kj .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-SJZ_LqW8kj > .tatsu-bottom-divider{z-index: 9999;}.tatsu-SJZ_LqW8kj > .tatsu-top-divider{z-index: 9999;}.tatsu-SJZ_LqW8kj .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-ByM2c-U1o tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"0px 0px 0px 0px\"}' data-padding-top='0px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-HkeMn5ZLkj\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-SyZG3cWUkj\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-call-to-action tatsu-clearfix  tatsu-rJzM35b8Ji  \" ><div class=\"tatsu-cta-inner\"><h5 class=\"tatsu-action-content\" >Poznaj funkcjonalno\u015bci REVELTIO<\/h5><a class=\"mediumbtn tatsu-button rounded tatsu-action-button   \" href=\"https:\/\/reveltio.com\/funkcjonalnosci\/\" data-gdpr-atts={} ><span>Sprawd\u017a<\/span><\/a><style>.tatsu-rJzM35b8Ji.tatsu-call-to-action{background-color: rgba(23,255,129,1);}.tatsu-rJzM35b8Ji .tatsu-action-content{color: #ffffff ;}.tatsu-rJzM35b8Ji .tatsu-action-button{background: rgba(0,0,0,1);border-color: #ffffff; }.tatsu-rJzM35b8Ji .tatsu-action-button:hover{background: #ffffff;border-color: #ffffff; }.tatsu-rJzM35b8Ji .tatsu-action-button span{color: #ffffff ;}.tatsu-rJzM35b8Ji .tatsu-action-button:hover span{color: rgba(0,0,0,1) ;}<\/style><\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-SyZG3cWUkj.tatsu-column{width: 100%;}.tatsu-SyZG3cWUkj.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-SyZG3cWUkj > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-SyZG3cWUkj > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-SyZG3cWUkj > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-SyZG3cWUkj > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-SyZG3cWUkj.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-SyZG3cWUkj.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-SyZG3cWUkj.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-ByM2c-U1o .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-ByM2c-U1o > .tatsu-bottom-divider{z-index: 9999;}.tatsu-ByM2c-U1o > .tatsu-top-divider{z-index: 9999;}.tatsu-ByM2c-U1o .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-rJZqt9WIJo tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"29px 0px 30px 0px\"}' data-padding-top='29px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-H1gcY9-LJj\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-S1cKcZI1s\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-rJRt5bIyo  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-rJRt5bIyo.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h2>Jak wybra\u0107 system usprawniaj\u0105cy proces bud\u017cetowania?<\/h2>\n<p>Chocia\u017c proces bud\u017cetowania jest czasoch\u0142onnym zaj\u0119ciem, istnieje mn\u00f3stwo skutecznych metod jego usprawnienia. Wszystkie dzia\u0142ania pracownik\u00f3w, d\u0105\u017c\u0105ce do sprawnego przeprowadzenia procesu bud\u017cetowania, opieraj\u0105 si\u0119 na interakcjach, komunikacji oraz wsp\u00f3\u0142pracy. Dlatego te\u017c nale\u017cy nieustannie ulepsza\u0107 komunikacj\u0119 pomi\u0119dzy poszczeg\u00f3lnymi jednostkami. Napotykane trudno\u015bci w wymianie informacji mog\u0105 utrudni\u0107 kontrol\u0119 procesu bud\u017cetowania, komplikowa\u0107 codzienn\u0105 prac\u0119 i prowadzi\u0107 do ba\u0142aganu w obrocie danymi. Wyb\u00f3r jednolitego oprogramowania pozwoli na unikni\u0119cie niepotrzebnych przeszk\u00f3d. Chocia\u017c proces bud\u017cetowania jest czasoch\u0142onnym zaj\u0119ciem, istnieje mn\u00f3stwo skutecznych metod jego usprawnienia. System wspieraj\u0105cy proces bud\u017cetowania powinien opiera\u0107 si\u0119 na:<\/p>\n<ul>\n<li>wsp\u00f3lnej bazie danych &#8211; nale\u017cy udost\u0119pni\u0107 pracowniom mo\u017cliwo\u015b\u0107 wsp\u00f3\u0142pracy w ramach jednego dokumentu; dzi\u0119ki temu eliminuje si\u0119 konieczno\u015b\u0107 przesy\u0142ania arkuszy i minimalizuje ryzyko pojawienia si\u0119 b\u0142\u0119d\u00f3w,<\/li>\n<li>prostym, intuicyjnym interfejsie &#8211; warto unika\u0107 oprogramowania, kt\u00f3re wymaga godzin szkolenia pracownik\u00f3w; trzeba mie\u0107 tutaj na uwadze mo\u017cliwo\u015b\u0107 wyst\u0105pienia rotacji personelu, a szkolenie ka\u017cdego z nich jest zaj\u0119ciem czasoch\u0142onnym,<\/li>\n<li>bezpiecze\u0144stwie dost\u0119pu do wra\u017cliwych danych &#8211; proces bud\u017cetowania powinien przebiega\u0107 w taki spos\u00f3b, aby osoba zarz\u0105dzaj\u0105ca mog\u0142a zdecydowa\u0107 o tym, kto i w jaki spos\u00f3b ma dost\u0119p do wa\u017cnych dokument\u00f3w,<\/li>\n<li>elastyczno\u015bci &#8211; bez wzgl\u0119du na wybran\u0105 metod\u0119 bud\u017cetowania w firmie, oprogramowanie powinno odpowiada\u0107 dynamice zachodz\u0105cych zmian w przedsi\u0119biorstwie.<\/li>\n<\/ul>\n<h2>Dlaczego warto postawi\u0107 na oprogramowanie wspieraj\u0105ce procesy bud\u017cetowania?<\/h2>\n<p>Oprogramowanie, dedykowane procesowi bud\u017cetowania, regularnie automatyzuje codzienne zadania zwi\u0105zane z tym procesem. Umo\u017cliwia pozyskiwanie, przetwarzanie, prezentacj\u0119 oraz udost\u0119pnianie danych, co pozwala na prac\u0119 wielu os\u00f3b przy jednym projekcie. Korzystanie z system\u00f3w dedykowanych bud\u017cetowaniu u\u0142atwia planowanie dzia\u0142a\u0144 oraz wydatk\u00f3w na kolejne okresy. Ponadto taki system daje mo\u017cliwo\u015b\u0107 monitorowania planu oraz \u015bledzenia wynik\u00f3w realizacji za\u0142o\u017conych wcze\u015bniej cel\u00f3w. Reveltio udost\u0119pnia swoim klientom <a href=\"https:\/\/reveltio.com\/funkcjonalnosci\/\">aplikacj\u0119<\/a> do zarz\u0105dzania finansami w firmie. Dzi\u0119ki niej mo\u017cliwe jest:<\/p>\n<ul>\n<li>zarz\u0105dzanie przychodami &#8211; Reveltio pozwala prognozowa\u0107 sprzeda\u017c,<\/li>\n<li>zarz\u0105dzanie kosztami &#8211; aplikacja u\u0142atwia przewidywanie wydatk\u00f3w w przysz\u0142o\u015bci,<\/li>\n<li>raportowanie i analityka &#8211; wszystkie informacje o finansach firmy znajduj\u0105 si\u0119 w jednym miejscu, a raporty mo\u017cna generowa\u0107 r\u00f3\u017cnorodnymi metodami,<\/li>\n<li>automatyzacj\u0119 obiegu dokument\u00f3w &#8211; w pe\u0142ni dopasowany do potrzeb konkretnego biznesu cyfrowy obieg faktur.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-S1cKcZI1s.tatsu-column{width: 100%;}.tatsu-S1cKcZI1s.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-S1cKcZI1s > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-S1cKcZI1s > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-S1cKcZI1s > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-S1cKcZI1s > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-S1cKcZI1s.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-S1cKcZI1s.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-S1cKcZI1s.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-rJZqt9WIJo .tatsu-section-pad{padding: 29px 0px 30px 0px;}.tatsu-rJZqt9WIJo .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-rJZqt9WIJo > .tatsu-bottom-divider{z-index: 9999;}.tatsu-rJZqt9WIJo > .tatsu-top-divider{z-index: 9999;}.tatsu-rJZqt9WIJo .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-H1FC9ZIkj tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"0px 0px 0px 0px\"}' data-padding-top='0px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-B1eFRcW81i\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-Bk-tCcZ8kj\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-call-to-action tatsu-clearfix  tatsu-S1ztC5b8yj  \" ><div class=\"tatsu-cta-inner\"><h5 class=\"tatsu-action-content\" >Wypr\u00f3buj REVELTIO za darmo!<\/h5><a class=\"mediumbtn tatsu-button rounded tatsu-action-button   \" href=\"https:\/\/reveltio.com\/wyprobuj-za-darmo\/\" data-gdpr-atts={} ><span>Chc\u0119 wypr\u00f3bowa\u0107<\/span><\/a><style>.tatsu-S1ztC5b8yj.tatsu-call-to-action{background-color: rgba(23,255,129,1);}.tatsu-S1ztC5b8yj .tatsu-action-content{color: #ffffff ;}.tatsu-S1ztC5b8yj .tatsu-action-button{background: rgba(0,0,0,1);border-color: #ffffff; }.tatsu-S1ztC5b8yj .tatsu-action-button:hover{background: #ffffff;border-color: #ffffff; }.tatsu-S1ztC5b8yj .tatsu-action-button span{color: #ffffff ;}.tatsu-S1ztC5b8yj .tatsu-action-button:hover span{color: rgba(0,0,0,1) ;}<\/style><\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-Bk-tCcZ8kj.tatsu-column{width: 100%;}.tatsu-Bk-tCcZ8kj.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-Bk-tCcZ8kj > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-Bk-tCcZ8kj > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-Bk-tCcZ8kj > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-Bk-tCcZ8kj > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-Bk-tCcZ8kj.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-Bk-tCcZ8kj.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-Bk-tCcZ8kj.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-H1FC9ZIkj .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-H1FC9ZIkj > .tatsu-bottom-divider{z-index: 9999;}.tatsu-H1FC9ZIkj > .tatsu-top-divider{z-index: 9999;}.tatsu-H1FC9ZIkj .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-Sy9-o-8yi tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"29px 0px 0px 0px\"}' data-padding-top='29px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-HJgcbiZUkj\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-ryWc-sZ8yi\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-rJMq-iW8ko  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-rJMq-iW8ko.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style><\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-ryWc-sZ8yi.tatsu-column{width: 100%;}.tatsu-ryWc-sZ8yi.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-ryWc-sZ8yi > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-ryWc-sZ8yi > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-ryWc-sZ8yi > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-ryWc-sZ8yi > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-ryWc-sZ8yi.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-ryWc-sZ8yi.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-ryWc-sZ8yi.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-Sy9-o-8yi .tatsu-section-pad{padding: 29px 0px 0px 0px;}.tatsu-Sy9-o-8yi .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-Sy9-o-8yi > .tatsu-bottom-divider{z-index: 9999;}.tatsu-Sy9-o-8yi > .tatsu-top-divider{z-index: 9999;}.tatsu-Sy9-o-8yi .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-B11UIGLkj tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"29px 0px 0px 0px\"}' data-padding-top='29px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-ryg1LLf8kj\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-B1-JILfIkj\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-BJM1ULfUJj  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-BJM1ULfUJj.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style><\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-B1-JILfIkj.tatsu-column{width: 100%;}.tatsu-B1-JILfIkj.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-B1-JILfIkj > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-B1-JILfIkj > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-B1-JILfIkj > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-B1-JILfIkj > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-B1-JILfIkj.tatsu-column{width: 100%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-B1-JILfIkj.tatsu-column{width: 100%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-B1-JILfIkj.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-B11UIGLkj .tatsu-section-pad{padding: 29px 0px 0px 0px;}.tatsu-B11UIGLkj .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-B11UIGLkj > .tatsu-bottom-divider{z-index: 9999;}.tatsu-B11UIGLkj > .tatsu-top-divider{z-index: 9999;}.tatsu-B11UIGLkj .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div><div  class=\"tatsu-SyRes-L1s tatsu-section  tatsu-bg-overlay   tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"30px 0px 90px 0px\"}' data-padding-top='30px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-has-two-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-Byg0xsb8Js\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-one-third tatsu-column-image-none tatsu-column-effect-none  tatsu-ByWAgjbLyo\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-single-image tatsu-module tatsu-image-lazyload tatsu-SyMCliZ8ko  \" ><div class=\"tatsu-single-image-inner \" style=\"width : 1478px;\" ><div class = \"tatsu-single-image-padding-wrap\" style = \"padding-bottom : 101.150202977%;\" ><\/div><img class = \"tatsu-gradient-border\" alt = \"Krzysztof Czapnik\" title = \"Krzysztof Czapnik\" data-src = \"https:\/\/reveltio.com\/app\/uploads\/2022\/08\/foto-KC.png\" src =\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mNkYAAAAAYAAjCB0C8AAAAASUVORK5CYII=\"  \/><\/div><style>.tatsu-SyMCliZ8ko .tatsu-single-image-inner{border-style: solid;max-width: 100%;}.tatsu-SyMCliZ8ko.tatsu-single-image{transform: translate3d(0px,0px, 0);}<\/style><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-ByWAgjbLyo.tatsu-column{width: 33.33%;}.tatsu-ByWAgjbLyo.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-ByWAgjbLyo > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-ByWAgjbLyo > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-ByWAgjbLyo > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-ByWAgjbLyo > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-ByWAgjbLyo.tatsu-column{width: 33.33%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-ByWAgjbLyo.tatsu-column{width: 33.33%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-ByWAgjbLyo.tatsu-column{width: 100%;}}<\/style><\/div><div  class=\"tatsu-column  tatsu-bg-overlay tatsu-two-third tatsu-column-image-none tatsu-column-effect-none  tatsu-rJ70li-8yj\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-SJNCls-Lys  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" ><style>.tatsu-SJNCls-Lys.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;text-align: left;}<\/style>\n<h4><strong><br \/>\nKrzysztof Czapnik<\/strong><\/h4>\n<h5>Reveltio General Manager<br \/>\ntel.\u00a0<a href=\"tel:+48533464067\">+48 533 464 067<\/a><br \/>\nmail:\u00a0<a href=\"mailto:krzysztof@reveltio.com\">krzysztof@reveltio.com<\/a><\/h5>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-column-overlay tatsu-animate-none\" ><\/div><\/div><style>.tatsu-row > .tatsu-rJ70li-8yj.tatsu-column{width: 66.67%;}.tatsu-rJ70li-8yj.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: normal;}.tatsu-rJ70li-8yj > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-rJ70li-8yj > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-rJ70li-8yj > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-rJ70li-8yj > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}@media only screen and (max-width:1377px) {.tatsu-row > .tatsu-rJ70li-8yj.tatsu-column{width: 66.67%;}}@media only screen and (min-width:768px) and (max-width: 1024px) {.tatsu-row > .tatsu-rJ70li-8yj.tatsu-column{width: 66.67%;}}@media only screen and (max-width: 767px) {.tatsu-row > .tatsu-rJ70li-8yj.tatsu-column{width: 100%;}}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><div class=\"tatsu-overlay tatsu-section-overlay\"><\/div><style>.tatsu-SyRes-L1s .tatsu-section-pad{padding: 30px 0px 90px 0px;}.tatsu-SyRes-L1s .tatsu-section-offset-wrap{transform: translateY(-0px);}.tatsu-SyRes-L1s > .tatsu-bottom-divider{z-index: 9999;}.tatsu-SyRes-L1s > .tatsu-top-divider{z-index: 9999;}.tatsu-SyRes-L1s .tatsu-section-overlay{mix-blend-mode: normal;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"<div><a href=\"https:\/\/reveltio.com\/pl\/co-sklada-sie-na-proces-budzetowania-w-przedsiebiorstwie\/\" class=\"exp-read-more exp-read-more-underlined\">Czytaj wi\u0119cej<\/a><\/div>\n","protected":false},"author":3,"featured_media":5674,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[38],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Co sk\u0142ada si\u0119 na proces bud\u017cetowania w przedsi\u0119biorstwie? &ndash; Reveltio<\/title>\n<meta name=\"description\" content=\"Get the most from your revenue\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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