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

1. Introduction2. Business management in medium sized businesses2.1. Business management: The term2.2. The medium sized business3. Budgeting systems as a management tool3.1. Construction of a management system3.2. Basics of budgeting3.3 Construction and organization of budgeting systems4. Functional areas of business management of medium sized businesses4.1. The area of procurement4.2. The area of production4.3. The area of outlet (turnover)5. Conception of a budgeting system for medium sized businesses6. SummaryLiterature