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 |
Published: |
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 |
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author | Gudz Petro V. Naumenko Roman P. |
author_facet | Gudz Petro V. Naumenko Roman P. |
author_sort | Gudz Petro V. |
collection | DOAJ |
description | 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. |
first_indexed | 2024-12-11T18:16:32Z |
format | Article |
id | doaj.art-b0ad9d315a194ab982bc063e3a748dd4 |
institution | Directory Open Access Journal |
issn | 2222-4459 |
language | English |
last_indexed | 2024-12-11T18:16:32Z |
publishDate | 2013-12-01 |
publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
record_format | Article |
series | Bìznes Inform |
spelling | doaj.art-b0ad9d315a194ab982bc063e3a748dd42022-12-22T00:55:25ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592013-12-0112144149Analysis of Budget Management at a Chemical EnterpriseGudz Petro V.0Naumenko Roman P.1 Economic-Humanitarian Institute of Zaporizhzhya National Technical University Zaporizhia State Engineering Academy 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.http://www.business-inform.net/pdf/2013/12_0/144_149.pdfenterprise managementbudgetinggap-analysisregression analysisprocess-oriented budgeting |
spellingShingle | Gudz Petro V. Naumenko Roman P. Analysis of Budget Management at a Chemical Enterprise Bìznes Inform enterprise management budgeting gap-analysis regression analysis process-oriented budgeting |
title | Analysis of Budget Management at a Chemical Enterprise |
title_full | Analysis of Budget Management at a Chemical Enterprise |
title_fullStr | Analysis of Budget Management at a Chemical Enterprise |
title_full_unstemmed | Analysis of Budget Management at a Chemical Enterprise |
title_short | Analysis of Budget Management at a Chemical Enterprise |
title_sort | analysis of budget management at a chemical enterprise |
topic | enterprise management budgeting gap-analysis regression analysis process-oriented budgeting |
url | http://www.business-inform.net/pdf/2013/12_0/144_149.pdf |
work_keys_str_mv | AT gudzpetrov analysisofbudgetmanagementatachemicalenterprise AT naumenkoromanp analysisofbudgetmanagementatachemicalenterprise |