Analysis of Budget Management at a Chemical Enterprise
The goal of the article lies in the use of the methodology of application of the gap-analysis and regression analysis for finding out reasons of non-performance of the planned measures and assessment of priority of zones of management of the production programme of the enterprise. The article justif...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2013-12-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/pdf/2013/12_0/144_149.pdf |
| Summary: | The goal of the article lies in the use of the methodology of application of the gap-analysis and regression analysis for finding out reasons of non-performance of the planned measures and assessment of priority of zones of management of the production programme of the enterprise. The article justifies application of the gap-analysis and regression analysis of budgeting of the production programme at a chemical enterprise. It establishes the reasons of non-performance of planned measures and assessment of priority of zones of management and recommends re-orientation of management of production processes of a chemical enterprise on the basis of the process-oriented budgeting. A direction of further studies is justification of the model of effective realisation of the strategy of enterprise development on the basis of the process-oriented budgeting. |
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| ISSN: | 2222-4459 |