Abstract:

The article deals with a research problem that focuses on the process and method of planning needs in the Polish Institution in terms of security, based on expenditure forecasting in the retrospective aspect. The study was started by comparing retrospective data on planned needs and expenses incurred to secure them in dynamic terms. The obtained results became the premises for further analyzes and evaluations of retrospective data of expenses incurred to cover planned needs in the procurement department. Results obtained gradually became the premises for the use of further research tools and then for the choice of method and forecasting for the future. The obtained forecasts were subjected to empirical verification through the use of comparative analysis and mean absolute percentage error.