Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of this article is to present the results of empirical research carried out among students of part-time studies in the field of "Finance and accounting" in the specialty "IT in business", conducted at the University of Economics in Wroclaw. The study was aimed at trying to answer the question wheth-er in the IT sector companies are being prepared, and if so to what extent, material plans or budgeting is applied. Design/Methodology/approach – To achieve the goal, literature studies in the field of budgeting and budgeting were used, and a questionnaire survey was conducted, supported by the interview among stu-dents of the designated target group. Findings – The article shows that the budget and the budgeting procedure in a selected random sample are in most cases prepared, however the employees of these enterprises are not always aware of their purpose and the flow of information is limited. Originality/value – The study was designed to show whether IT companies are budgeted, who is respon-sible for them and how the results determined in the budget are controlled.