Analysis of Budget Management at a Chemical Enterprise

Gudz Petro V. () and Naumenko Roman P. ()
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Gudz Petro V.: Economic-Humanitarian Institute of Zaporizhzhya National Technical University
Naumenko Roman P.: Zaporizhia State Engineering Academy

Business Inform, 2013, issue 12, 144_149

Abstract: 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.

Keywords: enterprise management; budgeting; gap-analysis; regression analysis; process-oriented budgeting (search for similar items in EconPapers)
Date: 2013
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