НУЛЬ-БАЗИС БЮДЖЕТУВАННЯ В СИСТЕМІ УПРАВЛІННЯ ОБОРОТНИМИ АКТИВАМИ ПРОМИСЛОВИХ ПІДПРИЄМСТВ
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 15
Abstract
I. Piskyleva. Zero - base budgeting in system management by circulating assets of industrial companies. Within the framework of this article research of process of transformation of the system of budgeting is executed, beginning from the origin of conception and to the use of the newest methodology. On the basis of list of the advanced studies of specialists, managers and scientists in this area the main features of every stage were systematized and the basic types of budgetary process, characteristic for the concrete historical stage, are distinguished. The special attention was spared zero-base to budgeting. The aim of this type of budgeting is determination of optimal level of gross charges of enterprise, and also priority directions of the use of the limited financial resources. In motion zero-base of budgeting all items of expenses are analysed and on each of them possibilities of economy are determined, that especially topically in the modern terms of vagueness and risk. The article contains the algorithm of development and introduction zero-base of budgeting on industrial enterprises, that is them six associate structured stages. Essence of every stage opens up as basic directions of actions of managers of enterprises, and also necessary for this purpose methodology. Also this algorithm is explained in the context of management by the circulating assets of enterprises. Besides it, the author of the article is distinguish basic advantages and defects zero-base of budgeting, his role is grounded in the system of strategic management by industrial enterprises and his connection with the system of the balanced indexes.
Authors and Affiliations
Ilona Piskyleva
Keywords
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