The Budgetary Process – Reason for Dissatisfaction

The behavior of individuals within the organization does not always correspond with what is expected and what is defined by formal rules. The budget may be perceived as a source of oppression and can sometimes lead to the development of attitudes of resistance from employees. The success of the budget process and budget execution process is conditioned by how the leadership of the company, through its managerial policy, manages to contribute to the motivation of individuals. The budget must have the ability to mobilize members of the organization, must be built to be exciting. The purpose of this paper is to identify the causes of behavior problems from individuals in the budget process of the enterprise, and to propose measures to eliminate these causes.