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Journal articles on the topic 'Budget enterprises'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Li, Chengxuan. "Discussion on the Optimization Strategies for Comprehensive Budget Management of Media Enterprises Based on Strategic Orientation." Frontiers in Business, Economics and Management 14, no. 2 (2024): 184–88. http://dx.doi.org/10.54097/twjyz646.

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In today's rapidly developing economic and social environment, media enterprises face increasingly fierce market competition and constantly changing market environments. To stand firm and develop steadily under such a backdrop, media enterprises should correctly recognize the importance of comprehensive budget management. As an effective management tool, comprehensive budget management can help enterprises optimize resource allocation, enhance operational efficiency, and thus strengthen their competitiveness and adaptability. Comprehensive budget management based on strategic orientation is ke

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2

Wang, Chaocui. "A Brief Discussion on the Comprehensive Budget of Industrial Enterprises." Journal of Finance Research 1, no. 1 (2017): 45. http://dx.doi.org/10.26549/jfr.v1i1.603.

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The medium-sized industrial enterprise is the important component of our national economy, its development is fine or not, representing the rise and decline of our national economy, the research focal point of standard lies in what utilizes the west to manage in the theory budgets for the financial administration which strengthens enterprises in The Master Budgeting.This text introduces relevant contents of master budgeting, analyze the difficult problem met in implementing, and combine enterprise's own characteristics to solve. First of all, this kind of enterprise of our country is a kind of

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3

Olena, FOMINA, and SEMENOVA Svitlana. "BALANCE BUDGETING OF AGRIBUSINESS ENTERPRISES." Herald of Kyiv National University of Trade and Economics 140, no. 6 (2021): 112–21. http://dx.doi.org/10.31617/visnik.knute.2021(140)09.

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Approaches to defining the essence of budgeting and budgets classification are generalized, the importance of the budget balance for agribusiness enterprises is characterized. The peculiarities of drawing up balance budgets at agribusiness enterprises, methods of determining budget indicators, the relationship of budgets with management balance sheet items, which will effectively organize balance budgeting and coordinate balance indicators to manage the financial condition of the enterprise are analyzed.

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Fomina, O., S. Semenova, O. Moshkovska, and T. Lositska. "BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES." Financial and credit activity problems of theory and practice 4, no. 39 (2021): 121–29. http://dx.doi.org/10.18371/fcaptp.v4i39.241300.

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Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterpr

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Nashkerska, Mariya, and Nataliia Patriki. "INSTRUMENTS FOR CASH FLOW MANAGEMENT OF CONSTRUCTION ENTERPRISES." Economic Analysis, no. 30(1, Part 2) (2020): 223–29. http://dx.doi.org/10.35774/econa2020.01.02.223.

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Introduction. Financial state of the construction enterprise, level of its financial stability, creditworthiness and liquidity depend on the availability of current assets, net cash flow (positive or negative), which is formed in the course of conducting payment transactions. The subject of the research is the flow of money of the construction enterprise. The research objectives: identifying the causes of current assets constraints at the construction industry enterprises; using projected cash flow budget and payment schedule as instruments of managing the enterprise cash flow. The purpose of

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Mints, Oleksii, and Natalia Markina. "Methods of ensuring flexibility of the budget process at holding enterprises of energy industry." Economics of Development 18, no. 4 (2020): 19–27. http://dx.doi.org/10.21511/ed.18(4).2019.03.

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Achieving business success for a company is directly related to financial planning, budgeting and analysis of results. Any system is viable if it includes feedback elements that provide an analysis of what the system has done and current adjustments to the system’s behavior as signals about its state. The article deals with the features of the budget process at energy enterprises as part of vertically oriented holding structures. The system formed by such enterprises is very complex, so it is necessary to take additional measures to maintain the efficiency of the budget process in such conditi

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Wang, Li. "Discussion on Some Problems and Countermeasures of Comprehensive Budget Management in Small Enterprises." Frontiers in Humanities and Social Sciences 2, no. 10 (2022): 135–40. http://dx.doi.org/10.54691/fhss.v2i10.2425.

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Budget management is a scientific and comprehensive management activity guided by strategic objectives that can monitor, analyze, adjust according to regulations, control and evaluate feedback in the process of operation by predicting and planning the business activities and financial conditions of enterprises and Rational allocation of enterprise resources in a certain period in the future. The word " Comprehensive ", focuses on the three comprehensives: all employees, all operation activities, all procedures into the comprehensive budget management. Article from the perspective of small ente

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Tan, Wenhao, Xiuyuan Guo, Jianfeng Zhao, Yilian Wang, and Aoqi Feng. "The establishment of modern enterprise budget based on ERP control system: the evidence from Dongfeng Yueda Kia." ITM Web of Conferences 45 (2022): 01077. http://dx.doi.org/10.1051/itmconf/20224501077.

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Corporate Finance budget as an important part of the work of that enterprise normal operations guarantee. In every enterprise, the budget should be attached great importance to the work. This article is an in-depth understanding of corporate control of the budget process, the meta-analysis presented in the information economy, it should make full use of the information network technology advantages, and actively use our enterprise budget control, real-time control of the budget increase, effectiveness, timeliness improve the operations of enterprises, improve the operating efficiency of funds,

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Zeng, Xiangfei, Ning Zhang, Lianghua Chen, and Wenpei Zhang. "The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress." International Journal of Environmental Research and Public Health 20, no. 3 (2023): 2190. http://dx.doi.org/10.3390/ijerph20032190.

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This study aimed to study the influence of the interactive budget on enterprise innovation performance from the perspective of managerial psychology, and to examine the mediating effect of managers’ stress and the moderating effect of environmental turbulence in this influence. The study collected 228 managers’ data in the Yangtze River Delta region of China through online questionnaires; the structural equation model is constructed by IBM SPSS Amos 24.0, and the data is analyzed by Mplus 7.4 and IBM SPSS 23.0. The results showed that: (1) an interactive budget positively affects enterprise in

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10

Huang, Yanling. "Research on the Shortcomings and Improvements of Cost Control in Enterprises Based on Comprehensive Budget Management." Yixin Publisher 2, no. 2 (2024): 233–39. http://dx.doi.org/10.59825/jhss.2024.2.2.233.

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With the accelerated pace of national market economy reform, in the process of carrying out enterprise cost control work, it is necessary to comprehensively strengthen the profound grasp of the concept of comprehensive budget management, combine with the development requirements of enterprises under the new situation, and strengthen targeted analysis and research of cost control and budget indicators. Only in this way can we provide important reference for scientific decision-making of enterprises and promote the maximum development and utilization of enterprise resources. This study discusses

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11

Ma, Shiwen. "China's State-owned Enterprises and Private Enterprises Capital Budget System Analysis." Frontiers in Business, Economics and Management 8, no. 1 (2023): 276–80. http://dx.doi.org/10.54097/fbem.v8i1.6229.

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Strengthening enterprise capital operation budget is the basic requirement of China's socialist market economic system, and also the need of the development of the times. In the process of the company 's growth, budget management is an inseparable part. Doing a good job in the company 's capital budget can effectively ensure the effectiveness of its decision-making, maximize the utilization efficiency of operating costs, and then contribute to the company 's sustainable operation. With the continuous growth of China 's national economy, the budget system of China's state-owned capital and priv

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12

KUDRIAVTSEVA, O. "PROCESS-ORIENTED APPROACH TO PLANNING THE ACTIVITIES OF AUTOMOBILE TRANSPORT ENTERPRISES." Economics of the transport complex, no. 45 (March 28, 2025): 304. https://doi.org/10.30977/etk.2225-2304.2025.45.304.

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The paper establishes that the most appropriate direction related to the improvement of the planning system is the use of a process-oriented approach. In order to understand the essence of process-oriented planning, the paper substantiates the application of the process-oriented planning concept for planning the activities of a motor transport enterprise. Among all the concepts, the process-oriented planning concept characterizes to a greater extent the peculiarities of the work of motor transport enterprises, which is reflected in the main features of planning concepts considered in the work.

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Wang, Hui, Wenshu Lin, Jinzhuo Wu, and Zhaoping Luan. "Carbon Budget Assessment and Influencing Factors for Forest Enterprises in the Key State-Owned Forest Area of the Greater Khingan Range, Northeast China." Land 14, no. 1 (2024): 56. https://doi.org/10.3390/land14010056.

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Analyzing the spatial and temporal changes in the carbon budget and its influencing factors is the basis for formulating effective measures to reduce emissions and increase sinks. This study establishes a carbon budget assessment model for forest enterprises, calculating forest carbon stocks and enterprise emissions using volume-derived biomass and emission factor methods. The spatiotemporal evolution characteristics of carbon budgets for forest enterprises in the key state-owned forest area (2017–2021) were analyzed using various methods, including the Mann-Kendall (MK) test and hotspot analy

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14

Yujia. "Problems and Countermeasures in the Budget Cost Control of Decoration Engineering." E3S Web of Conferences 248 (2021): 03026. http://dx.doi.org/10.1051/e3sconf/202124803026.

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With the rapid development of China's economy and technology, great progress has been made in all fields. Especially in the field of decoration engineering, great breakthroughs have also been made. The strength of enterprises continues to increase, and the gap between enterprises continues to narrow. In this context, how to strengthen the cost control of decoration enterprises and continuously improve their own strength has become an urgent problem. Based on this, this article carried out the budget analysis of the decoration project and analyzed the problems existing in the enterprise cost bu

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15

Srbinoska, Dusica Stevcevska, Snezhana Hristova, and Viktorija Kazic. "Why Budgeting in Small and Medium Enterprises Matters?" Timisoara Journal of Economics and Business 16, no. 2 (2023): 99–118. http://dx.doi.org/10.2478/tjeb-2023-0006.

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Abstract Businesses utilize budgets to prioritize and allocate limited resources effectively, ensuring the smooth operation of essential events and activities. Effective budget management is pivotal for successful resource allocation, particularly for small and medium-sized enterprises (SMEs) which often face challenges during their initial stages, with ineffective budgeting being a significant contributor to failure. Budgets serve as a reflection of a firm’s strategy. This study aims to evaluate the influence of the budgeting process on the financial performance of SMEs in North Macedonia, ex

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16

Kateryna, BAGATSKA, and BLAKYTA Hanna. "FINANCING OF MUNICIPAL UTILITY ENTERPRISES UNDER CONDITIONS OF BUDGET CONSTRAINTS." Herald of Kyiv National University of Trade and Economics 139, no. 5 (2021): 100–111. http://dx.doi.org/10.31617/visnik.knute.2021(139)07.

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Background. The article investigates the principles of budget financing, the principles of enterprise and corporate financing, and the principles of social entrepreneurship. The scientific approaches on the interpretation of the given principles of financing are generalized and systematized. Expediency of the separate principle’s application in the context of the municipal enterprise functioning is substantiated. The principles of the municipal utility enterprises financing are proposed with consideration to social significance of the municipal enterprises in the system of economic activity of

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17

Xiao, Rui, and Yijun Chen. "Research on Enterprise Comprehensive Budget Management Based on "Big Data and Cloud Accounting" Environment." Frontiers in Business, Economics and Management 15, no. 3 (2024): 202–10. http://dx.doi.org/10.54097/cdy3th75.

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Comprehensive budget management as the value orientation and strategic leadership of the enterprise business strategy, related to the overall planning and dynamic control of internal resources in the enterprise, in the enterprise management activities play a vital role. However, with the continuous expansion of the scale of modern enterprises and the increasing complexity of various economic operations, the traditional comprehensive budget management lack of strategic orientation, poor information communication and other shortcomings are increasingly prominent, and it is difficult to adapt to

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18

Wang, Zhongjie. "Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring: Taking a Water Company as an Example." Proceedings of Business and Economic Studies 7, no. 4 (2024): 23–31. http://dx.doi.org/10.26689/pbes.v7i4.8055.

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This article takes water enterprises as the research object, exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era, as well as the process of management system reform. Introduce the current status of its budget management work, comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises, and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation an

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19

Чажаева, М. М., Г. Р. Ахмиева, and З. М. Абдуллаева. "Budgeting as an enterprise cost management tool." Экономика и предпринимательство, no. 8(145) (January 19, 2023): 1389–91. http://dx.doi.org/10.34925/eip.2022.145.8.287.

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В условиях быстрых изменений рыночной среды крупные предприятия активно выстраивают комплексную систему управления бюджетом, чтобы разумно контролировать средства, что является основным способом осуществления управления затратами для предприятий. Благодаря уникальной ценности комплексной системы бюджетного управления ее ценят многие предприятия. В данной статье рассматриваются попытки оптимизировать метод затрат и контроля бюджета предприятия с точки зрения комплексной системы управления бюджетом, стремясь предоставить больше справочных мнений для долгосрочного развития предприятия. In the con

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20

Myniv, R., and H. Mokrytska. "Investment support for effective development of agro-industrial enterprises of Lviv region." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 22, no. 96 (2020): 28–34. http://dx.doi.org/10.32718/nvlvet-e9605.

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Investing in agro-industrial enterprises ensures the competitiveness of agro-industrial formations through the use of innovations to improve their positions in both domestic and foreign markets; achieving economic and food security; improving the social infrastructure of the village translator. Investment activity is a determining factor in the effectiveness of the formation and use of investment potential of agricultural enterprises. The analysis of statistical data on the volume of investments in agricultural enterprises of Lviv region at the expense of district budgets in 2019–2020 indicate

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21

Wang, Tianrui. "Analysis on the Dilemma and Countermeasures of Enterprise Management under the Background of Internet Plus." Frontiers in Business, Economics and Management 10, no. 2 (2023): 279–82. http://dx.doi.org/10.54097/fbem.v10i2.11054.

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The arrival of the "internet plus" era not only brings opportunities to the development of enterprises, but also brings certain challenges. In the "internet plus" era, the competition among enterprises is becoming more and more fierce. In order to stand out in such a competitive environment, enterprises must have a full understanding of their target markets and other enterprises. Budget management is the most important part of enterprise management. Budget management mainly refers to the management means that economic entities plan, predict, comprehensively analyze and monitor their business a

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22

Borisova, Victoria, and Iryna Samoshkina. "Budget Monitoring of Agricultural Enterprises." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 88 (April 25, 2011): 15–26. http://dx.doi.org/10.22630/eiogz.2011.88.12.

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23

McGrann, James M., Kent D. Olson, Timothy A. Powell, and Ted R. Nelson. "Microcomputer Budget Management System." Journal of Agricultural and Applied Economics 18, no. 1 (1986): 151–56. http://dx.doi.org/10.1017/s0081305200005458.

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AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lende

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24

Krytiev, A. G. "Enforcement of financial monitoring by state and municipal enterprises as a counter suspected transaction mechanism." Uzhhorod National University Herald. Series: Law 4, no. 88 (2025): 266–71. https://doi.org/10.24144/2307-3322.2025.88.4.39.

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A large amount of funding from the state and local budgets falls on state and municipal enterprises. Given the existing stable practice in the country of misappropriation and embezzlement of funds from state and municipal enterprises, officials of state and municipal enterprises should apply new approaches, methods, mechanisms and practices to analyze counterparties during public procurement in order to avoid losses to the state budget (loss of taxpayers’ funds). Enforcement of financial monitoring by state and municipal enterprises will allow saving state budget funds annually and reduce the

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25

Sas, Liudmyla. "Assessment of budgetary programs for organizational support of technological updating of production in agricultural enterprises." Economic discourse, no. 3 (September 2019): 47–56. http://dx.doi.org/10.36742/2410-0919-2019-3-5.

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Introduction. Effective functioning of agricultural enterprises at the current stage of economic development is possible only in an intensive way, which involves making and implementing innovative decisions to improve production, management and marketing activities. One of the directions of innovative development of the enterprise is technological modernization of production. Considering the huge expenses of implementation of this process, connected with the costs of material and technical, information support, training of personnel, etc., the state financial support for innovation is importan

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26

Liu, Li sha. "Navigating Challenges in Chinese Enterprise Management: A Focus on Budgeting and Performance Evaluation." Pacific International Journal 7, no. 2 (2024): 06–11. http://dx.doi.org/10.55014/pij.v7i2.225.

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In the ever-evolving landscape of global economic integration, comprehensive budget management and performance evaluation have emerged as critical tools for enhancing enterprise efficiency and fostering development. However, Chinese enterprises face challenges in breaking through existing management bottlenecks, hindering innovation and leading to phenomena of rapid growth followed by swift decline. This paper aims to address these challenges by exploring the relationship between budget management and performance appraisal, highlighting their vital role in enterprise total value management. By

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Karakoc, Emine Yilmaz, and Gokhan Ozer. "An investigation of Budget-Related Antecedents of Job Performance." International Journal of Research in Business and Social Science (2147-4478) 5, no. 3 (2016): 38–53. http://dx.doi.org/10.20525/ijrbs.v5i3.165.

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This study aims to investigate budget related antecedents of job performance of managers. For this purpose, the effect of budgetary participation, budget goal commitment and information sharing on job performance of managers were examined. The sample consists of 104 managers who are responsible from the budgets of their units in different private enterprises. Most of these enterprises are operating in automotive sector and located in Marmara Region of Turkey. Survey data was analyzed with confirmatory factor analyses and Structural Equation Modeling. Results indicate that budgetary participati

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Jia, Qing. "Research and Countermeasures on The Comprehensive Budget Management of Oil Field Industry." Frontiers in Business, Economics and Management 9, no. 1 (2023): 89–93. http://dx.doi.org/10.54097/fbem.v9i1.8399.

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Comprehensive budget management is the core content of enterprise management, which has practical significance to reduce cost, improve efficiency, integrate resources and enhance enterprise value. For oil enterprises with high energy consumption, high input and high risk, budget management has always been highly valued by the oil field industry. However, there are still many problems in the process of implementing comprehensive budget management, which makes budget management not play a powerful role. This paper analyzes the application status of comprehensive budget management in oilfield ind

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Koroteev, Mikhail, Ekaterina Romanova, Dmitriy Korovin, et al. "Optimization of Food Industry Production Using the Monte Carlo Simulation Method: A Case Study of a Meat Processing Plant." Informatics 9, no. 1 (2022): 5. http://dx.doi.org/10.3390/informatics9010005.

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The problem evaluated in this study is related to the optimization of a budget of an industrial enterprise using simulation methods of the production process. Our goal is to offer a universal and straightforward methodology for simulating a production budget at any level of complexity by presenting it in a specific form. The calculation of such production schemes, in most enterprises, is currently done manually, which significantly limits the possibilities for optimization. This article proposes a model based on the Monte Carlo method to automate the budgeting process. The application of this

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Albaddad, Omar, and Mahmoud Nassar. "Factors Influencing the Implementation of Management Accounting Systems in Small and Medium Sized Enterprises in Dubai." International Business Research 11, no. 1 (2017): 245. http://dx.doi.org/10.5539/ibr.v11n1p245.

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The aim of this study is to examine whether each of the variables (level of competition, age of enterprise, type of sector, quality of ownership, and size of enterprise) has an impact on adopting administrative accounting practices measured by each of (cost systems, budget systems, performance assessment systems) within small and middle sized industrial enterprises in Dubai, in addition to determining whether enterprises are facing difficulties in applying administrative accounting practices. The population of the study represents all small and middle sized industrial enterprises in Dubai. To

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Solomianiuk, Nataliia, Viktoriia Stetsenko, and Svitlana Stepanchuk. "PLANNING OF ENTERPRISE OUTPUT DEMAND IN CASE OF CHANGING MARKETING COSTS ON THE MARKET OF FOOD INDUSTRY." Management Theory and Studies for Rural Business and Infrastructure Development 40, no. 3 (2018): 403–15. http://dx.doi.org/10.15544/mts.2018.38.

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Sales volumes planning for domestic food industry enterprises requires constant increase of the efficiency of marketing costs usage. The goal of the research is to assess the effectiveness of marketing costs usage and to determine its relationship with the level of demand for products of an enterprise in order to form a marketing budget at food industry enterprises. Research methodology: S-curve demand planning for effective marketing cost distribution; expert survey of specialists at enterprises responsible for strategic planning necessary for calculation of planned indicators for products de

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The, Vu Thi, and Pham Thi Thanh Hoa. "Research on Budgeting and Performance at Vietnamese Labor Export Enterprises." International Journal of Religion 5, no. 11 (2024): 7226–35. http://dx.doi.org/10.61707/3t1nw014.

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Labor export activities are a profession that is greatly affected by the socio-economic and political situation in the country and in the world. Labor export enterprises need business management tools to help managers cope with future uncertainties and the context of continuous integration into the world economy. Production and business budgeting is one of the widely used management tools in enterprises. When production and business budgeting is well prepared, the information it provides will help labor export enterprises improve communication efficiency, coordinate activities between departme

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PYLYPENKO, О. "Accounting and Analytical Aspects of the Budgeting Organization at the Ukrainian Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 31, 2022): 28–35. http://dx.doi.org/10.31767/nasoa.3-4-2022.03.

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The economic crisis in the management system causes the impossibility of economic growth and necessitates the study of opportunities to improve accounting and analytical support of budgeting to promote economic development of the Ukrainian enterprise. The aim of the study is to determine the areas of accounting and analytical support for the organization of budgeting in enterprises in modern business conditions, which are focused on the provisions of IFRS. Taking into account the typical problems of the budgeting process at the present stage allowed to determine the need for further dev

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Huang, Yi, Sung-Hwan Kim, and Sung-Su Park. "The Effect of Local Government Supports on Export of SMEs: Focused on 4th Industrial Revolution Firms." Korea International Trade Research Institute 19, no. 4 (2023): 195–210. http://dx.doi.org/10.16980/jitc.19.4.202308.195.

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Purpose - This research aims to analyze the impact of local government support on the exports of small and medium-sized enterprises (SMEs), with a particular focus on 4th industrial revolution firms. Design/Methodology/Approach - In this study, we use corporate information obtained from the Korea Enterprise Data (KED) database from 2015 to 2020 for firms located in Gyeongsangbuk-do. We conducted a fixed-effects panel regression analysis to diagnose the effect of local government support on the exports of firms. A total of 41,153 firm-year data from 10,840 firms were used in the analysis.

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Naji, Ali Hadi, Ibtihal Saad Hashim, and Hayder Jasim Mohammed. "IMPROVING THE BUDGET PROCESS THROUGH EFFECTIVE BUDGET PLANNING STRATEGY." International journal of business and management sciences 04, no. 02 (2024): 16–28. http://dx.doi.org/10.55640/ijbms-04-02-02.

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This research paper addresses the importance of an effective budget planning strategy in improving the budget process within institutions and organizations. Emphasis is placed on the potential benefits of this strategy through enhanced transparency, improved resource management, enhanced balance between financial and non-financial objectives, and enhanced cooperation and coordination between different sections. A set of recommendations is made for the effective implementation of this strategy, including the development of participatory and consultative processes, improved monitoring and evalua

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Sandalgaard, Niels, and Christian Nielsen. "Budget emphasis in small and medium-sized enterprises: evidence from Denmark." Journal of Applied Accounting Research 19, no. 3 (2018): 351–64. http://dx.doi.org/10.1108/jaar-08-2016-0087.

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Purpose The purpose of this paper is to investigate the use of budget targets for performance evaluation in small- and medium-sized enterprises (SMEs) from a contingency perspective. Design/methodology/approach This paper is based on a survey conducted among small- and medium-sized Danish production companies. It takes a contingency approach and applies structural equation modeling to analyze the data. Findings The authors find that budget emphasis is related to size, decentralization and interdependence. Furthermore, the authors hypothesize and find that the degree of budget emphasis is posit

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Ming, Jian, and Nai Lian Hu. "The Enterprise Performance Management System for Mining Enterprises." Advanced Materials Research 433-440 (January 2012): 3276–83. http://dx.doi.org/10.4028/www.scientific.net/amr.433-440.3276.

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This paper, guided by market demand, puts forward the mining enterprise performance management system for the purpose of enhancing the competitiveness of the enterprise. According to the scarcity of the mineral resource, the system improves the current situation of the separations of the operations management and the performance management. The system associates the operations plan, the budget plan and the performance management, integrating the strategic process and the operations process, which constructs the core of the enterprise executive ability. The system continuously improves the leve

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Petrenko, Anna, Nina Petrukha, Hanna Ryzhakova, Tetyana Marchuk, Oksana Malykhina, and Dmytro Prykhodko. "CHOICE OF BUDGETING IMPERATIVES FOR INVESTMENT AND CONSTRUCTION PROJECT AS A DIRECTION OF IMPROVING THE FINANCIAL MANAGEMENT SYSTEM OF THE ENTERPRISE." Management of Development of Complex Systems, no. 46 (June 24, 2021): 108–17. http://dx.doi.org/10.32347/2412-9933.2021.46.108-111.

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The article is devoted to the definition of features and directions of increasing the efficiency of enterprise management with the help of budgeting technology. Research of theoretical and methodological, organizational and practical aspects of budgeting process management is implemented through the introduction of software products. On the theoretical basis of the formation of budgets of enterprises, which are considered from the standpoint of the implementation of management activities through the implementation of management functions: planning, organization, coordination, motivation and co

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Xu, Weifeng, Bin Yu, Yili Ni, and Liguo Weng. "Energy budget targeting index model based on energy consumption dual control." E3S Web of Conferences 385 (2023): 01025. http://dx.doi.org/10.1051/e3sconf/202338501025.

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Aiming at the problems that it is difficult to avoid “one size fits all” when carrying out the dual control of energy consumption in local areas, the lack of clear rules and effective tools to support the dual control of energy consumption, and the asynchronous control of total energy consumption and intensity, a dual control of energy consumption targeting index model is proposed. According to the level of energy efficiency, different industries and enterprises are finely distinguished, and one industry, one index and one enterprise, one accounting are implemented. The priority of energy use

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Liu, Yiming. "Enterprise Comprehensive Budget Informatization Management Based on Cloud Accounting and Blockchain Technology." International Journal on Recent and Innovation Trends in Computing and Communication 11, no. 10 (2023): 2489–98. http://dx.doi.org/10.17762/ijritcc.v11i10.9253.

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With the continuous expansion of enterprise scale and economic development, the traditional comprehensive budget management lacks strategic guidance and information communication is becoming increasingly prominent, making it difficult to adapt to the needs of enterprise development in the new era. In response to this, research is conducted on modeling time series algorithms based on autoregressive moving average models, and a prediction model based on backpropagation neural networks is also established. And the error variance weighted average method is used to organically integrate two single

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SMOCHKO, V.Y. "Improvement of organizational and managerial aspects of financial planning at the enterprise." Market Relations Development in Ukraine №2(225)2020 131 (March 24, 2020): 117–22. https://doi.org/10.5281/zenodo.3726343.

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The subject of the research is improvement of organizational and managerial aspects of financial planning at the enterprise. The purpose of the study is to identify ways for improving the organizational and managerial aspects of financial planning at the enterprise. Research methods. The dialectical method of scientific knowledge, method of analysis and synthesis, comparative method, method of generalization of data are used in the work. Results of work. The paper deals with the organizational and managerial model of the budget process at the enterprise. The main tasks of the Budget Planning D

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Дадаев, О. А., М. М. Джалиев, and Г. С. Султанов. "Audit of municipal unitary enterprises." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1130–34. http://dx.doi.org/10.34925/eip.2020.119.6.240.

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В статье проводится исследование механизмов проведения аудита муниципальных унитарных предприятий. Проанализированы особенности и методология аудита муниципальных унитарных предприятий. Рассмотрены этапы проведения аудита и задачи, решаемые в ходе проведения аудита. В завершении в статье подчеркивается, что особенностью аудита унитарных предприятий является проверка расходов, полученных из бюджета на целевое финансирование в соответствии с утвержденной сметой, отсутствие перерасхода средств и бюджетных накладных расходов. The article investigates the mechanisms of audit of municipal unitary en

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Тетяна Назарова, Марина Шевченко, and Павло Грабович. "FINANCIAL CONTROLLING AS A COMPONENT PART OF A SUSTAINABLE DEVELOPMENT MANAGEMENT SYSTEM." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (December 28, 2021): 3–6. http://dx.doi.org/10.20998/2519-4461.2020.1.3.

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concepts, principles and functions of the formation and development of controlling are characterized. The necessity of the organization of financial controlling in the enterprise is grounded, the main stages of the introduction of controlling in the formation of the financial strategy of the enterprise in modern conditions are proposed. It is proved that the difference in the principles of organization of enterprise finance determines the need for differentiation of controlling objects for business entities operating on the basis of commercial calculation, non-profitable activity and estimated

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Sas, Liudmyla, and Petro Matkovskyi. "Budget support for technological updating of production and modernization of activity of agricultural enterprises." INNOVATIVE ECONOMY, no. 5-6 (August 2019): 199–206. http://dx.doi.org/10.37332/2309-1533.2019.5-6.28.

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Purpose. The aim of the article is to research budget support areas for logistical support of technological updating of production and modernization of activity of agricultural enterprises. Methodology of research. The methods of generalization, systematization, analysis, abstraction are used in the process of research to determine the directions of budget support for technological updating of production and modernization of activities of agricultural enterprises in the context of budget programs. The scientific base of scientific research was composed of scientific works of domestic scientist

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Jackson, Myles W. "Natural and Artificial Budgets: Accounting for Goethe's Economy of Nature." Science in Context 7, no. 3 (1994): 409–31. http://dx.doi.org/10.1017/s0269889700001769.

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The ArgumentThis article explores the relationship between Goethe's administration of the duchy of Saxe-Weimar-Eisenach and his investigation of nature. The notion of the budget was crucial to both enterprises. In Goethe's morphological and mining works, nature's budgets were a heuristic tool by which one could elucidate natural processes. Goethe applied his epistemological approach of investigating nature to the realm of social order. Law, order, balance, and budget formed the basis of Goethe's financial reform of the duchy. He tried, unsuccessfully, to construct artificial budgets, which wer

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SVIDRYK, Sofiia, and Yurii OHERCHUK. "The budgets development of international projects in the context of improving the efficiency of foreign economic activities." Economics. Finances. Law 12/2023, no. - (2023): 81–86. http://dx.doi.org/10.37634/efp.2023.12.16.

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Introduction. Effective management of international projects in modern conditions of globalization and ever-increasing competition is becoming an important success factor for many enterprises, requiring, at the same time, large intellectual, resource, and financial costs. One of the key elements of successful project implementation is a properly formed budget, which determines financial resources and costs necessary to achieve the set goals. However, despite the fact that budgeting, the result of which is the formation of the budget, is not a new practice of domestic organizations, difficultie

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Sarbassova, R., А. Nurumov, and G. Yessenova. "Forms of budget support for agricultural enterprises." ECONOMIC Series of the Bulletin of the L.N.Gumilyov ENU, no. 2 (June 28, 2024): 233–51. http://dx.doi.org/10.32523/2789-4320-2024-2-233-251.

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As an important food security industry in the country, agriculture needs government regulation and financial support to be high-performance and competitive. The purpose of using budgetary forms of support is to stimulate the development of the industry, increase the competitiveness of agricultural enterprises, improve the social well-being of the population and solve other socio-economic problems. This article considers the forms of budgetary support for agriculture, analyzes their current condition and gives recommendations for their improvement. According to the forms of budget support, the

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CHEBYSHEV, I. I. "INTERNAL CONTROL AS A FACTOR IN ACHIEVING THE GOAL OF THE DEFENSE INDUSTRY TO DIVERSIFY PRODUCTION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 3 (2021): 63–67. http://dx.doi.org/10.36871/ek.up.p.r.2021.03.01.007.

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The article provides a list of current tasks of the defense industry sector, emphasizes the relevance of the problem of developing the diversification of defense enterprises, shows the importance of internal control to protect the achievement of strategic goals of enterprises in the sector, and also modeled the control procedure at the budget planning stage for compliance with the achievement of the strategic goal of the enterprise.

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LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy

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Iziduh, Ebehiremen Faith, Olawale Olasoji, and Oluwatobi Opeyemi Adeyelu. "An Enterprise-Wide Budget Management Framework for Controlling Variance across Core Operational and Investment Units." Journal of Frontiers in Multidisciplinary Research 2, no. 2 (2021): 25–31. https://doi.org/10.54660/.ijfmr.2021.2.2.25-31.

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In complex enterprises balancing core operations and capital-intensive investments, managing budget variances presents a significant challenge due to fragmented financial oversight, siloed planning, and inconsistent accountability. This paper proposes an enterprise-wide budget management framework designed to integrate operational and investment units under a unified control system. The framework incorporates real-time variance detection, classification, and root-cause analysis, supported by structured governance layers that enforce approval workflows and performance-linked accountability. By

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