文章基本信息

标题：Необхідність упровадження процесно-орієнтованого підходу як механізму вдосконалення системи бюджетного управління
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作者：Larysa Frolova ; Olga Bragina
期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2016
卷号：3
期号：7
页码：89-97
DOI：10.29038/2411-4014-2016-03-89-97
出版社：Lesya Ukrainka Eastern European National University
摘要：The article substantiates the need to improve budget management through the introduction of a process-oriented approach. Built a conceptual model of effective management of a trading company in the transition to process-oriented budget management. Presents the process of transition from a traditional to a process-oriented budget management, including six stages. Each stage is characterized by a clear sequential shift. So in the process of implementing this mechanism conceptual model was built effective management of a trading company in the transition to process-oriented budget management; description of business carried out activities of commercial enterprises; It developed a business process system and the definition of the functions of each of them; formed a chain of creation of enterprise value; developed mechanisms for budget management system restructuring and the organizational structure in the transition from traditional to activity-based budget management; described the allocation of responsibility for business processes budgets. In order to determine the feasibility study developed a mechanism of transition disadvantages in the traditional budget management in the pros in the transition to process-oriented.
关键词：improvement; budget management; implementation; process-oriented approach; the system