Activity-based budgeting as a management tool of economic security of stevedoring company

Abstract

In the research proposed a methodical approach to implementation of the system of Activity Based Budgeting in the stevedoring company's activities as a tool for the management component of economic security by constructing a stevedoring company budgeting system taking into account the specifics of its business processes. Illustrated features of drawing budgets of stevedoring company, gives examples the overlay items and business processes on the budgets of the stevedoring companies and the combination of the budget structure of financial responsibility centres. The synergistic effect of the implementation shown in getting effective results at each stage of the implementation activity-based budgeting and consistent with the objectives to ensure the development of strategies aimed at improving the economic and financial indicators