The Need to Implement a Process-oriented Approach as a Mechanism to Improve Budget Management System

The article is aimed at studying the cost management system of aircraft-building enterprises through a process-oriented approach in the socio-behavioral economy by allocating the stages of implementation of the cost management system by the processes at aircraft-building enterprises. This will help to identify sources of financial saving and to the maximum streamline the costs of enterprise, as well as efficiently administrate the activities of the enterprise as a whole. Approaches to the meaningful concept of «costs» in the scientific works of many scholars are considered. An analysis of the development of the aircraft-building industry of Ukraine is carried out. The problems of insufficient development of the industry and factors of negative influence are identified; a process-oriented approach to the formation of a process management system at domestic aircraft-building enterprises is proposed by combining the method of determining the target costs and the method of determining costs by processes. The implementation of the cost management system of aircraft-building enterprises by the processes will lead to the planning of the level of costs, identifying problem spots and determining unused reserves for the efficient management of the activities of enterprises in the aircraft-building industry in general.

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Discussion on Financial Budget Management System of Modern Logistics Enterprises

2017 International Conference on Frontiers in Educational Technologies and Management Sciences (FETMS 2017) ◽

10.25236/fetms.2017.039 ◽

2017 ◽

Keyword(s):

Management System ◽

Modern Logistics ◽

Budget Management ◽

Logistics Enterprises ◽

Budget Management System

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Construction of Comprehensive Budget Management System Based on EVA

Advanced Materials Research ◽

10.4028/www.scientific.net/amr.811.706 ◽

2013 ◽

Vol 811 ◽

pp. 706-709

Author(s):

Bin Xia ◽

Jia Zhuo

Keyword(s):

Internal Control ◽

Management System ◽

Budget Management ◽

Comprehensive Budget Management ◽

Dominant Position ◽

System Building ◽

Comprehensive Budget ◽

Control And Management ◽

Budget Management System

Comprehensive budget management as the important tool of enterprise internal control and management goal achieving gradually expose some problems like out of touch with strategy, budget work become a mere formality in the long running process. This thesis puts the concept of EVA into the comprehensive budget management, find out the dominant position of the comprehensive budget management based on EVA, discuss on the comprehensive budget management system building, and seek a new way for the enterprise comprehensive budget management.

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