Formation of a Combined Business Model of a Car-Service Enterprise under Conditions of Controlling
The article considers main scientific approaches to building a business model of an enterprise, which would completely reproduced the logic of its financial and economic activity. The article offers a combined business model of a car-service enterprise that unites positive characteristics of static business models based on allocation of responsibility centres and dynamic process-oriented business models. The static-dynamic business model of a car-service enterprise is represented by systems of creation and consumption of a value, which determine supply of the value and the structure of expenditures and receipts. This business model allows controllers to analyse results of the financial and economic activity and management of a car-service enterprise in statics and dynamics, assessing the level of achievement of target indicators in a certain moment of time and terms, during which they were received, and managers - to make effective managerial decisions with consideration of changes in external and internal environment.
Volume (Year): (2013)
Issue (Month): 9 ()
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