Abstract
Considerable resources in modern organizations are devoted to budgetary planning. A study of how these resources are used today is summarized in the first part of this report. This study was originally published in Swedish (EFI publication no 001). It demonstrates that certain budgetary planning procedures are very laborious and might be facilitated by budgetary relationships. The second part contains a summary of an investigation of the methods that are available for developing formalized relationships (EFI publication no 020). Actually the two parts are not consecutive, but interdependent. We cannot choose budgetary planning procedures without regard to the methods available for determining relationships. Also, we cannot decide what methods of formalization to use if we ignore the planning procedure in which they are to be included.