Budgeting as an Instrument of Increasing Competitiveness and Sustainability of Mining Enterprise

被引：0

作者：

Rebrowa, Natalia ^{[1
]}

Kovalev, Alexandr ^{[1
]}

Frik, Olga ^{[2
]}

Sargsyan, Gaik ^{[3
]}

机构：

[1] Financial Univ Govt Russian Federat, Omsk Branch, Partizanskaya St 6, Omsk 644099, Russia

[2] Siberian Inst Business & Informat Technol, 24 Severnaya St,196 Bl 1, Omsk 644116, Russia

[3] Yerevan State Univ, 1 Alex Manukyan St, Yerevan 0025, Armenia

来源：

VTH INTERNATIONAL INNOVATIVE MINING SYMPOSIUM | 2020年 / 174卷

关键词：

D O I：

10.1051/e3sconf/202017404054

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The authors conducted a study of the concept and essence of budgeting as a financial planning tool for mining companies to secure their sustainable development. The role of budgeting in increasing the competitiveness and sustainability of the organization is shown. The importance of information on the state of budgets is shown. This information provides the company management with the opportunity to analyze the financial performance of the structural divisions of the company, identify promising areas of activity, as well as areas of differentiation of activities or structural adjustment.

引用

页数：6

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