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(2132) BUDGETING IN A MODERN STYLE - A TOOL FOR BUSINESS SCHOOL STUDENTS. A CASE FROM POLAND

机译：（2132）现代风格预算 - 商学院的工具。来自波兰的案例

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After 100 years of successful implementation and execution in millions of companies over the world, traditional budgeting has become a bit outdated. Despite the importance, discussions continue to question the efficiency and effectiveness of budgeting. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. These discussions led to development of new concepts: from Better Budgeting through Advanced Budgeting to Beyond Budgeting. One recommends continuous improvement of budgeting process while the other promotes shifting to a system without budgets. These approaches are only appropriate to a certain degree and are still in their infancy requiring further development and practical implementation. Considering the above The Internationaler Controller Verein (ICV), an international association of controllers, founded an expert work group with over 50 members active in research and consulting, with experience in a whole host of industries and companies. In the last few years, the work group developed a profound, consistent and practical concept called Modern Budgeting. The concept is based on the assumption that effective planning is possible only when strategy, operational planning and performance management are mutually complementary. In the time of Big Data when we are flooded with too much data, practical implementation of this innovative budgeting style without assistance of IT is almost unthinkable. While working on solutions for effective software assistance it quickly became apparent to work group members that there are no ready-made solutions supporting the idea of Modern Budgeting. 6 months after the information had come into light, members of ICV Poland in cooperation with Solet Business Intelligence, launched a new project aimed at the development of IT solutions being in line with Modern Budgeting principles. The effect of undertaken project is Bnovation - modern space for planning, a tool that is to combine and unify the world of managers and controllers. It constitutes the platform for cooperation between all participants of value chain. The Bnovation, developed in accordance with Modern Budgeting recommendations, once again promotes budgeting process as a key tool in management. It is dedicated for managers, executives, investors and obviously controllers. Therefore this new IT solution needs to be a kind of open enterprise management system for strategic and operational planning. IT application, supporting the implementation of Modern Budgeting, must enable mapping the business model, being one of the fundament of the concept. The Bnovation gives user a possibility to illustrate company value chain in different scenarios. Using graphic in the system to create business model helps to engage top managers into budgeting process. Each unit of a value chain should be characterized by up to 7 indicators/measures - strategic and operational - forming a part of wider business model. Created map of business value chain is a basis for communications of strategic objectives and linking strategic aims with operational objectives. The paper presents a case of implementation of the Bnovation application at the Faculty of Economics, Maria Curie-Sklodowska University in Poland. The software is going to be used for teaching students of management and logistics programs.
机译：在全世界数百万公司的100年成功实施和执行后，传统的预算表已经过时了。尽管重要性，讨论继续质疑预算率的效率和有效性。据称，传统制度与现代商业环境失去了相关性，不再符合管理人员的需求。这些讨论导致了新概念的发展：通过通过先进预算遵守预算的更好预算。一个人建议持续改进预算过程，而另一个促进了没有预算的系统转移。这些方法仅适用于一定程度，仍处于初学者，需要进一步发展和实际实施。考虑到以上国际控制人员（ICV），这是一个国际控制人员协会，创立了一个专家工作组，有超过50名积极参与研究和咨询的成员，拥有整个行业和公司的经验。在过去的几年里，工作组制定了深刻，一致，实用的概念，称为现代预算。该概念基于假设，只有在策略，运营计划和绩效管理是相互互补的时，才能实现有效规划。在大数据的时候我们被我们充满了太多的数据，这种创新的预算风格的实际实施而不提供帮助，几乎是不可想象的。在努力解决有效的软件援助解决方案的同时，它很快就会成为工作组成员，即没有支持现代预算的理念的现成解决方案。在该信息进入光线之后，ICV波兰成员与唯一的商业智能合作，推出了一个新的项目，旨在发展IT解决方案符合现代预算原则。开展项目的效果是BNovation - 现代规划空间，是一个合并和统一管理人员和控制器世界的工具。它构成了价值链所有参与者之间的合作平台。根据现代预算拟议建议制定的BNovation再次促进预算过程作为管理层的关键工具。它致力于管理人员，高管，投资者和明显控制者。因此，这种新的IT解决方案需要成为一种用于战略和运营规划的开放企业管理系统。 IT应用程序，支持现代预算的实施，必须启用映射业务模式，是概念的基础之一。 BNovation为用户提供了说明在不同场景中的公司价值链。在系统中使用图形来创建业务模式有助于将顶级管理人员与预算处理过程中进行。价值链的每个单位应特征在于高达7个指标/措施 - 形成更广泛的商业模式的战略和运营 - 形成一部分。创建的业务价值链地图是战略目标和与运营目标的漫展宗旨的沟通的基础。本文提出了在波兰玛丽亚居里 - Sklodowska大学经济学学院实施的BNovation应用。该软件将用于教学管理和物流计划的教学。

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