Инструменты формирования бюджетной модели процессного и проектно-ориентированного бюджетирования

Abstract

Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important
 trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for
 directions of the activity-based and project-based budgeting, have characterized these directions’ budget
 models and revealed their specific features. The main specific features of activity-based budgeting model
 are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business
 processes’ budget items with key performance indicators and balanced scorecards (thus the model focused
 on strategy), simultaneous incorporation of financial indicators describing a business process into the
 budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project
 budgets, and a number of other specific features. The most important particulars of the project-based
 budgeting model is the integration of master budgets, operational and support budgets with project budgets
 within a budget model, the use of project budgets as a link between project management and budgeting
 as a management technology, and others particulars. The paper authors have developed a tool for the
 ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model
 formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The
 algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers
 control the expenses of all CFR by certain business processes and items. The second one is the algorithm
 for the more detailed ABB model formation based on the budgets of business processes that are structured
 for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB
 model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics.
 It has been proposed to use a standard project budget a as a tool to solve the problem of matching the
 individual projects implementation time with the budget period. The standard budget is developed for the
 project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a
 certain budget period.