СТРАТЕГІЯ УПРАВЛІННЯ БЮДЖЕТНОЇ ПРОЦЕДУРОЮ ВЕРТИКАЛЬНО-ІНТЕГРОВАНОЇ КОМПАНІЇ
Journal Title: Економіка і управління - Year 2016, Vol 4, Issue 72
Abstract
This paper considers the budget management procedure which is based on the use of methods of theory of multistage games with the full information. When planning a budget of vertically integrated company is assumed that there are two centers of decision-making in the budget process in the parent company. One center chooses its administrative decision on the basis of the planned amount of income of the central business unit (parent company), and consequently determines interconnected with this amount of income the amount of costs because in the parent company the level of profitability is planned for a specified planned period. Another center chooses its administrative decision on the basis of the planned amount of costs of other business units (branch offices), and consequently determines interconnected with this amount of costs the amount of income of branch offices because in branch offices the level of profitability is planned for a specified planned period. It is assumed that the proportions defining “contribution” of each branch office in the amount of costs are specified and consequently is determined “contribution” of each branch office in the amount of income of the vertically integrated company for a specified planned period. It is thought that the number of planning periods is defined as a natural number. Then, having considered the multistage game of quality with the full information, on the basis of the foregoing information, can be found budget management strategy allowing to balance income and costs of the vertically integrated company.
Authors and Affiliations
В. П. Малюков, О. С. Дідіченко
Keywords
Related Articles
- EP ID EP208309
- DOI -
- Views 91
- Downloads 0
АНАЛІЗ МЕТОДОЛОГІЧНИХ ПІДХОДІВ ЖИТТЄЗДАТНОСТІ СУБ’ЄКТА ГОСПОДАРЮВАННЯ
Conceptual foundations of the theory of sustainability are developed in economic terms. In recent years, scientific publications dealt with various aspects of the assessment of the viability of the company. Much of the...
РЕЗЕРВИ ПІДВИЩЕННЯ ЖИТТЄЗДАТНОСТІ ПРОМИСЛОВИХ ПІДПРИЄМСТВ
The necessity of development and effective use of reserves to increase the viability of enter- prises. The problem of economic imbalances in the system of management and conservation of tensions in the long term necessit...
ОСНОВНІ ПІДХОДИ ДО СТВОРЕННЯ ТА ВПРОВАДЖЕННЯ СКОРИНГОВОЇ СИСТЕМИ ОЦІНКИ ПЛАТОСПРОМОЖНОСТІ ПОЗИЧАЛЬНИКІВ
The present article deals with approaches to the development and implementation of a scoring system for evaluating the borrowers’ solvency, which can be used for bank’s credit risk management and as part of decision ma...
ФІНАНСОВО-ЕКОНОМІЧНИЙ МЕХАНІЗМ РЕГУЛЮВАННЯ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ В УКРАЇНІ
To analyze the many views on the economic essence of the category «financial-economic mechanism», namely through: the level of formation and effective functioning; structural content; the nature of the relationship that...
СТАН І ТЕНДЕНЦІЇ РОЗВИТКУ ПІДПРИЄМСТВ ПТАХІВНИЦТВА
The article discusses and analyzes the poultry productsmarket. Was represented the dynamics of the poultry productsmarket for years 2011-2015 and compared with other types of meat, researched assessment of egg producti...