title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð´Ð»Ñ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a budget model for a shipbuilding enterprise
Creators: name: ÐÐ°ÑÑÑÐ½Ð¾Ð², ÐÐ»ÐµÐºÑÐ°Ð½Ð´Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
Ð¼ÐµÑÐ¾Ð´Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ
ÑÐºÐ¾Ð»ÑÐ·ÑÑÐµÐµ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ðµ
budgeting
budgeting system
budgeting methods
budget model
rolling budgeting
shipbuilding

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description: The aim of the study is to develop a shipbuilding enterprise budget model and consolidated budget development algorithm. The following tasks were solved: ï­ the theoretical and methodological aspects of organizing the budgeting system were considered, current methods for forming a budget model of a shipbuilding enterprise were identified; ï­ a comprehensive analysis of the activities of the shipbuilding enterprise JSC "SNSZ" was made, the specific features of the industry were identified; ï­ the current budgeting system of the shipbuilding enterprise JSC SNSZ was analyzed, its shortcomings were identified; ï­ a budget model for the shipbuilding enterprise was developed, an algorithm for forming a consolidated budget was proposed, and the features of implementing the developed model were determined; ï­ an assessment of the economic efficiency of implementing the developed budget model was carried out: the project is financially viable. The relevance of the work topic is due to the fact that existing standard budgeting models cannot be used fully effectively if they are not adapted to the industry specifics of the enterprise. The object of the study is an enterprise in the shipbuilding industry of Russia - the joint-stock company "Sredne-Nevsky Shipbuilding Plant". The subject of the study is the budgeting system and budget process at enterprises of the shipbuilding industry. The scientific novelty is represented by the developed budget model of the shipbuilding enterprise with elements of project-oriented and sliding budgeting and the proposed algorithm for forming a consolidated budget. The practical significance of the work lies in the possibility of using the research results to improve the efficiency of budgeting systems of enterprises of the shipbuilding industry.