Analysis of Budget Management at a Chemical Enterprise

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