Budgeting systems as management tool for European small and medium sized businesses

1. Introduction 2. Business management in medium sized businesses 2.1. Business management: The term 2.2. The medium sized business 3. Budgeting systems as a management tool 3.1. Construction of a management system 3.2. Basics of budgeting 3.3 Construction and organization of budgeting systems 4. Functional areas of business management of medium sized businesses 4.1. The area of procurement 4.2. The area of production 4.3. The area of outlet (turnover) 5. Conception of a budgeting system for medium sized businesses 6. Summary Literature