Analysis of Budget Management at a Chemical Enterprise

• Main Authors: Gudz Petro V., Naumenko Roman P.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2013-12-01
• Series: Bìznes Inform
• Subjects: enterprise management; budgeting; gap-analysis; regression analysis; process-oriented budgeting
• Online Access: http://www.business-inform.net/pdf/2013/12_0/144_149.pdf

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.