Responsibility сenters as an element of budgeting in a coal company

Kupriyanova T.A.1, Vostrova A.A.2, Dolgikh A.S.1
1 ФГБОУ ВО Сибирский государственный аэрокосмический университет им. М. Ф. Решетнева
2 Красноярский государственный педагогический университет им. В.П. Астафьева

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Journal paper

Russian Journal of Entrepreneurship *
Volume 18, Number 8 (April 2017)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Kupriyanova, T. A., Vostrova, A. A., & Dolgikh, A. S. (2017). Responsibility сenters as an element of budgeting in a coal company. Russian Journal of Entrepreneurship, 18(8), 1345-1352. https://doi.org/10.18334/rp.18.8.37768

Abstract:
Effective management system is important for any organization, especially for organizations, which have a complex organizational structure in coal industry and prone to various factors, both natural and technogenic. One of the tools for improving management efficiency under such conditions is the introduction of a budgeting system involving all company’s structural elements (mines and drill cores).

Keywords: budgeting, management, budget planning, coal industry, responsibility centers

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References:

Rudenko T. B. (2016). Organizatsiya protsessa byudzhetirovaniya v ramkakh strategicheskogo upravlencheskogo ucheta [Organization of the budgeting process in the framework of strategic management accounting] SPb: Izd-vo «KultInformPress». (in Russian).
Sevostianov V.N., Vostrova A.A., Kupriyanva T.A. (2016). Upravlencheskiy uchet v organizatsii [Management accounting in the organization] Krasnoyarsk. (in Russian).
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Промышленное производство в РоссииРосстат. (in Russian). Retrieved from http:www.gks.ru
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