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ЕКОНОМ1КА: реалП часу
№2(12), 2014
ECONOMICS: time realities
ОБЛ1К. АНАЛ1З. АУДИТ ACCOUNTING. ANALYSIS. AUDIT
УДК 658.14:001.8
METHODOLOGICAL PRINCIPLES OF FORMATION PROCESS ORIENTED
BUDGET ENTERPRISES
Y.V. Karpenko, PhD
Odessa National Economic University, Odessa, Ukraine
Карпенко Ю.В. Методичт засади формування процесно-орieнтованого бюджету тдприемств.
Запропоновано методичний тдхвд до формування процесно-орiентованого бюджету тдприемств сфери послуг, що враховуе особливост 1х дiяльностi. В основу бюджету покладено розрахунок робочого наванта-ження.
Ключовi слова: бiзнес-процес, процесно-орiентоване бюджетування, процесно-орiентований бюджет, робоче навантаження
Карпенко Ю.В. Методические основы
формирования процессно-ориентированного бюджета предприятий.
Предложен методический подход к формированию процессно-ориентированного бюджета предприятий сферы услуг, учитывающий особенности их деятельности. В основу бюджета положен расчет рабочей нагрузки.
Ключевые слова: бизнес-процесс, процессно-ориен-тированное бюджетирование, процессно-ориентиро-ванный бюджет, рабочая нагрузка
Karpenko Y. Methodical bases of formation of enterprises' process oriented budget.
The methodical approach to the formation of the service enterprises' process-oriented budget is proposed. It takes into account the specific of enterprises' activity. Calculation of the workload is the basis for the budget.
Keywords: business process, process-oriented budgeting, process-oriented budget, workload
System planning of domestic enterprises in their transformational environment has undergone many changes and innovations. One of these innovations was the use of modern approaches to the planning of businesses such as technology budgeting. Urgent need planning results and resources needed to achieve them, are as manufacturing plants and service industries, including crewing company. Last Activity complicated variability of crewing market demand, the dominance of large foreign companies, increasing demands for quality services. In such circumstances, the introduction of technology will enable the company budgeting wool receive the necessary information about the expected costs and revenues, cash flows from transactions and clients, the profitability of providing services to individual clients. However, questions remain unresolved budgeting techniques taking into account the specifics of the crewing enterprises.
Analysis of recent research and publications
Technology centers for budgeting responsibility in modern conditions is studied by many domestic and foreign scholars, such as Hrutskyy V.E, Siegel D.G, D.K Shim and others [1-3]. In the works of these authors considered objects budgeting, types of budgets, the scheme of consolidation and budgeting . Simultaneously emerging scientific papers [4-5], which proposes to use concepts, alternative budgeting centers of responsibility. The most famous of these was process-oriented budgeting. Formation of process oriented enterprise budget should be in accordance with a specific methodological approach, but this approach has not yet been developed.
The aim of the article is to develop a methodology approach forming process-oriented budgets companies. The main material
The basis for developing the concept of process oriented budgeting has been the development of a new paradigm of process approach. Under this approach, all activities of the company, creating value, that are effective, there are certain elements of
OSÏÏÎK. AH&ri3. AygHT
Accounting. Analysis. Audit
business processes. Last necessarily internal or external customer [1] as opposed to inefficient activities. Process oriented budgeting emphasizes the detailed examination of all activities and getting rid of inefficient species that require spending money and time, but did not bring the result to the enterprise. Said technology is used for establishment of separation and loss indicated for further elimination. Thus, manipulation of information for the activities and business processes are the hallmark of process oriented budgeting .
The technology in question carries the emphasis of departments and divisions to its business processes, defining it costs them time and money necessary resources. In process oriented budgeting basis for determining resource requirements and the formation of budget expenditures is workload measurement result as the output. It is based on work load and unit costs developed planning documents - process oriented budget which is formed on a clearly specified
planning period. The use of specific forms of budgetary expenditure norms provides flexible process oriented budget. The basis of the specific consumption rates of process oriented budget is to establish a relationship of factor costs and expenses. It is particularly important to establish a relationship to functional units.
A distinctive feature of the process oriented budgeting is oriented to increase the company's value in the long run. Reflecting this policy by setting parameters on the basis of the strategic objectives, taking into account factors that determine success. These prescriptive indicators based on the current market price and the established rates of return are transformed into control indicators of quality, time and cost of business processes.
To improve the planning activities of the enterprise, we believe it is necessary to offer the following logic circuit (Fig. 1), which will be the development of process oriented budget.
The planned directive indicators
Pic. 1. Logic circuit design process oriented budget
Consider the scheme in more detail. performance in a market different from the purpose of
First you need to install the planned directive their use in the enterprise administrative-command performance of the company. Appointment policy economy, they were a means performance targets,
EKOHOMIKA: peoniï nacy
№2(12), 2014
ECONOMICS: time realities
proven ministries and known agencies. Accordingly, the changed nature of the said term. Modern economic dictionary and glossary of business terms interpreted as prescriptive indicators that must be strictly fulfilled facilities planning [7, 8].
Objects planning can include both company and its unit. In this sense, the term "prescriptive indicators" use G.M. Tarassyuk, L.I Shwab [8]. Establishment of policy performance is by bringing
units corresponding impacts on their relationship and interdependence. In terms of market performance directive (from Lat. Directio - direct line ) obtained by specifying the guidelines of the strategic plan, designed to provide enterprise development towards a long-term orientation of its activities. They have the force of law, and address binding. Their establishment of the planning period provides a focused development enterprises.
Application from the shipowner
Employment of seafarers
Selected seafarers
Application for sending in flight seafarer
Funds from the
shipowner
Filling out application forms
Potential clients -ship-owners
Collect
ing docum ents
Making flag Opening Training
documents visa for
seafarers
Collect seafarer to flight
Payments to seafarers
Compensation
payments unpredictable
Seafarers finance
Transfer of
insurance
payments
Accepting documents
Registration of the candidate
Creating a database
Signing contracts with shipowners
Acceptance of applications
Payments to shipowners
Collaboration with shipowners
Signed and paid contract
Information
about competitors
Tracking the actions of competitors
Signing agreements with educational institutions
Gathering information about the state of the environment
Contract with
educational
institution
Pic. 2. Components of core business processes Crewing Company
For crewing company engaged in the employment of seamen, such indicators may include: overall spending limit or the amount of profit from operations. This choice is explained by the fact that most of crewing agent that is subject to the main office abroard, which sends orders from foreign shipowners and controls relevant indicators of domestic crewing companies. Optional range of policy performance can be increased.
Further in accordance with the logical framework should form the structure of business processes while eliminating inefficient activities. According to the classification of activities M. Porter [9], we formed a structure of business processes Crewing Company. Thus, the main (original) business processes crewing companies we include: employment of seamen; collection sailor in flight; Finance seafarers and shipowners; creation of database of seafarers;
OSÏÏÎK. AH&nÍ3. ÄygHT
Accounting. Analysis. Audit
Collection of information on the state of the environment (Fig. 2). Accordingly supporting (auxiliary) business processes include : general management; HR company; improving attitude Technologies hired sailors.
Determined components of core and ancillary business processes using matrix responsibility
All business processes have a certain intensity that is reflected in your on-loading. The workload is defined as the amount of output results produced certain activity or process [4], and create sub-soil to calculate costs. Featuring information about the range of services and planned changes in them, as well as data on the number and duration of operations attributable to one service, parts, Owned by type of activity, we can calculate-wool workload (Table 1).
The value of workload and structure of business processes set the format of the cost structure . For the calculation of the cost initially determined by activity as the sum of all the necessary resources : staff, equipment, software ensuring materials and so on. Further, the expenditures for activities related to their
establish their owners, those responsible for their implementation. Thus the matching set of business processes and departments (officers). This approach enables the process owner to delegate certain powers to manage the business processes in order to fulfill the targets.
budget capacity. Thus the obtained unit cost by activity or enlarged - in business processes. Expenses for auxiliary business processes are transferred to the core business processes in proportion to the workload. This calculation is required for the subsequent calculation of the cost of individual clients enterprises, as well as for profit planning .
Given that the Crewing Agency provides services as seafarers and shipowners, distribution costs Diehl business processes between the two main consumers of enterprise. Thus, the costs related to customer-sailors will consist of the costs of collecting sailor in flight (excluding the cost of training and sending in flight) and creating databases (Table 2). All other costs related to customer-owner
Table 1. Workload of key business processes Crewing Company
Business process Measurement of output results The budget amount Duration of operation, min./Hr. Workload Hours
1. Employment of Seafarers selected sailors 12330
pre-selection Forms 5400 7/- 6300
secondary selection qualified seafarers 5400 40/- 3600
coordination agreed candidate 3780 10/- 630
signing a contract with sailors agreements 3600 30/- 1800
2. Collection sailor in flight sent the sailors 19200
collection of necessary documents packages of documents 3600 -/1,5 5400
Making flag documents flag documents 1200 -/3 3600
a visa visas 3600 -/2 7200
training for seafarers training 240 -/50 1800
departure of flight tickets 3600 20/- 1200
3. Finance sailors payment of seamen 7625
payments to seamen payments 3600 10/- 7200
compensation compensation 1200 10/- 200
nepeHHCJieHH» crpaxoBHX BHnnar insurance benefits 540 25/- 225
4. Creating a database of seafarers included in the data base of seafarers 7400
reception of documents documents of seafarers 6500 20/- 7200
Registration of Candidate Forms 6500 20/- 200
5 . Cooperation with shipowners signed and paid contract 435
attracting and contracting signed and paid contract 6 -/40 240
accepting applications application 180 40/- 120
payments to shipowners payments 180 25/- 75
6. Gathering information about the state of the environment contract with the educational institution 936
track the actions of competitors notice of actions of competitors 214 -/4 856
signing contracts agreements 3 -/26,7 80
Total 47926
ЕКОНОМ1КА: реалП часу
№2(12), 2014
ECONOMICS: time realities
Table 2. Costs relating to the sailors customers
Business process Measurement of output results The budget amount Unit costs hrn. The costs hrn.
1. Collect sailor in flight sent sailors 468192
collection of necessary documents packages of documents 3600 53,25 191700
making flag documents flag documents 1200 73,42 88104
a visa visas 3600 52,33 188388
2. Creation of database of seafarers Entered in the data base of seafarers 186225
documents documents of seafarers 6500 27,88 181220
Registration of Candidate Forms 6500 0,77 5005
Total 654417
The cost of one sailor 181,78
Expenses, defined by its customers, and received his income is the basis for developing a financial plan (budget). The latter, as we believe it is advisable to draw up in two documents: the budget of income and budget receipts and cash payments, allowing to determine the size of the planned tides and outflows during the period.
The budget of the profits drawn in terms of clients Crewing Company, will have next form (Table 3).
The final step is to carry out checks on compliance with the planned prescriptive indicators nicks, which resulted in a budget approved or reviewed.
Table 3. Budget with profit, thous.hrn
Indicators Total for year Now
1 кв. 2 кв. 3 кв. 4 кв.
1 .Revenue from the sale including: 2522,75 777,85 483,53 777,85 483,53
from services provided by the shipowner 1765,93 544,49 338,47 544,49 338,47
from providing services to seafarers 756,83 233,35 145,06 233,35 145,06
2. VAT 420,46 129,64 80,59 129,64 80,59
3. Net revenues from sales of services 2102,29 648,21 402,94 648,21 402,94
4. Cost of services, including 1408,34 414,91 289,26 414,91 289,26
services shipowner 753,94 251,31 125,66 251,31 125,66
service mariners 654,41 163,60 163,60 163,60 163,60
5. Profit from operations 693,95 233,29 113,68 233,29 113,68
6. Income tax 131,85 44,32 21,60 44,32 21,60
7. net 562,10 188,97 92,08 188,97 92,08
Conclusions
By studying the nature of technology process oriented budgeting proposed, been offered a methodical approach to the formation of process oriented enterprises budget. The latter should be developed on the basis of planning policy parameters in the following order: the formation of the structure of business processes; determining the workload for business processes; formation costs of business processes; building costs for customers; develop a
financial plan (budget); approval budget. Use of this methodological approach to budgeting will enable eliminate inefficient form of activity and reduce related costs realistically determine the amount of workload, we define s costs for individual customers and compare them with income. Prospects for further research can be methodical approach to building flexible budget based on the introduction of indicative indicators that take into account changes in external and internal conditions of enterprises.
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Надано до редакцп 24.01.14
Карпенко Юл1я Валентишвна / Yulia V. Karpenko
nicolina01@rambler. ru
Посилання на статтю /Reference a Journal Article:
Methodical bases of formation of enterprises' process oriented budget. [Електронний ресурс] / Y. Karpenko // Економiка: реалп часу. Науковий журнал. — 2014. — № 2 (12). — С. 73-78. — Режим доступу до журн.: http://economics. opu. ua/files/archive/2014/n2. html
