Pomiar zróżnicowania odchyleń w kontroli budżetowej

Purpose – the analysis of deviations in budgetary control is one of the most important stages of budgeting. On the basis of the analysis significant differences between the budgets and their implementation are determined. Then, the differences are referred to their causes, the persons responsible for them and the re-action procedures to the identified interference. This type of analysis should also provide information for as-sessing the level of implementation plans by individual centers. To obtain such information, it is possible to use conventional measures such as standard deviation, range, coefficient of variation, etc. However, compari-sons over time and between centers of responsibility should use standardized measures. Such properties have the Gini index and Theil and the Herfindahl-Hirschman index. The authors of the article pose the argument that one can use them to measure the level of diversification of budgetary slippages. The article was to the study of the possibility of the use of these indicators in the analysis of deviations. De-sign/Methodology/Approach – purpose of the article was achieved by using the original test procedure. It as-sumes the use of parametric method and the correlation matrix identifying the information capacity of indica-tors of the examined diversity budgetary slippages. Findings – based on the evaluation of differentiation of deviations budget for the years 2011 and 2012, the production company established measures with the most information capacity, ie. the coefficient of variation and Theil index. Taking into account the specific actions taken in budgetary control and the ability to standardize values the Theil index was selected as the best to as-sess the implementation of budgets execution. Originality/Value – article is part of the achievements of the authors, which focuses on the contribution to the study of systems of budgetary control. Shown in the paper the assessment of deviations budget was not presented before. The use of standardized Theil index to measure the diversity of deviations allows to make comparisons between: the level of budgetary implementation of the centers of responsibility, the planned positions as well as the consecutive periods.