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ОЦІНКА ВАРТІСНО-ОРІЄНТОВАНИХ ПОКАЗНИКІВ ТА МОДЕЛЮВАННЯ НА ЦІЙ ОСНОВІ ЕТАЛОННИХ ОРІЄНТИРІВ ДЛЯ ПОТРЕБ БЮДЖЕТУВАННЯ ПІДПРИЄМСТВА // Estimation of Value-Based Indexes and Initiating Benchmark Value Criteria for Needs of Budgeting System at an Enterprise

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  • Мілінчук, Ольга Володимирівна

    (Житомирський державний технологічний університет)

Abstract

Theoretical and practical aspects of forming value-based budgeting have been considered: the decision-making matrix, which is used to initiate benchmark value criteria during the stages of enterprise life cycle, has been developed as the results of investigation. Розглядаються теоретико-практичні аспекти формування вартісно-орієнтованого бюджетування: розроблено матрицю прийняття управлінських рішень залежно від еталонної динаміки вартісно-орієнтованих показників на кожній зі стадій життєвого циклу підприємства.

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