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Financial Analytics: Science and Experience
 

Formation of the activity-based budgeting methodology for fishing companies

Vol. 7, Iss. 6, FEBRUARY 2014

Available online: 8 February 2014

Subject Heading: Economy questions

JEL Classification: 

Korneva O.V. Senior Lecturer of the Department of Accounting, analysis and audit, Kaliningrad state technical university
ov-korneva@rambler.ru

In article the branch technique of statement of system of the process focused budgeting, adapted for the enterprises of fish branch is described, and also the directions of integration of budgeting with the balanced system of indicators for increase of efficiency and a strategic orientation of activity of the fishing enterprises are defined.

Keywords: fishing industry, the enterprise, budgeting, strategy, system, indicator, business process, efficiency, the process focused approach

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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