Abstract:

:  Financial controlling system implementation is not only complex but also long-term process. Its application requires many difficult tasks from different areas of company which are usually performed by outside companies. Financial controlling implementation is exposed to various risks which should be identified. This would allow to prepare a preventive action plan. It is therefore extremely important to develop budget for financial controlling system implementation which includes, besides normal operations, the protection against identified risks. The aim of this article is to measure comprehensively budgeting of projects to implement financial controlling related with anticipated threats. In the article there will be discussed principles for determining level of threat, appropriate duration of preventive actions and rules for costs planning. This paper is based on a case study of controlling system implementation in enterprise.