Specifika systému plánů a rozpočtů v odvětví maloobchodu

System of planning and budgeting is an important tool for business management, but the high variability of the current market environment makes it more challenging to prepare a sufficiently accurate budget in a reasonable time. The aim of this paper was to map the specifics of the system of plans and budgets, specifically in the retail sector, in relation to the methods, tools, technologies, and trends used in this area. Data obtained from a total of eight individual semi-structured interviews with representatives of companies in the retail sector were analyzed. It was concluded that the controlling system depends on the organization's size, the skills of controllers, and the owners' engagement. Micro organizations often do not even plan. The detail of plans and budgets and usage of cost types often replicate the form from financial accounting. The time and cost consumption of the planning process, while difficult to measure, is dependent on the size of the enterprise, as reflected by the number of organizational units involved in budgeting. Companies already use more advanced software, including data warehouses and visualization tools, and continue using newer technologies.