Economic Bulletin of the National Mining University


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Article

Issue:2013 №4 (44)
Section:Economics of enterprise
UDK:65.012.8: 338.246
Article language:Ukrainian
Pages:71-78
Title:Performance evaluation of holding participants on the basis of the budget execution analysis
Authors:Ishchenko M. I., Nusinov V. Ya.
Annotation:Critical analysis of the modern approaches to budgeting expenses is carried out. Existing practices for budget execution and control of ore-dressing and processing enterprise incorporated into the holding company are studied. It is proved that for enterprises that serve as the holding’s cost centers it is not profit that indicates the results of their activity, but the variance of actual costs and the planned budget. 
Keywords:Budgeting, Planning, Monitoring, Analysis, Holding, Economic outcomes
File of the article:EV20134_071-078.pdf
Abstract:EV20134_071-078en.pdf