Bondarenko Y. Improvement of management by activity of coal enterprises on the basis of the three level system of budgeting model

Dissertation is devoted to the systematized decision of theoretical and practical questions of introduction and functioning of budgeting as effective direction of improvement of management on domestic coal mine enterprises. On the basis of analysis of production elements of mine the logical chart of construction of three level system budgetary model of enterprise, which foresees the presence of strategic, tactical and operative management, is grounded. It enables to execute optimization and balancing of budgetary model on three having a special purpose criteria taking into account limitations on the risks and potential losses. The chart of influencing of factor of efficiency of budgetary model of enterprise on the basis of his market value taking into account goodwill is formed. In accordance with the specific of terms of work of coal mine enterprises classification of factors which influence on parameters and logical chart of construction of budgetary model is offered. In particular, it is attributedto them: terms of management by industry, formation of prices on a coal, degree of state support, social and ecological consequences of putting up the unprofitable shutters with the limited supplies of high-quality coal. On the basis of analysis of production elements of mine the group of the integrated indexes which entered in economy is selected and grounded - mathematical model of the system of budgeting of enterprise.