投资项目管理范例:预算编制挑战

Nina Dovhopol, N. Ihumentseva, O. Peresada, Vadym Krasnoshchok
{"title":"投资项目管理范例:预算编制挑战","authors":"Nina Dovhopol, N. Ihumentseva, O. Peresada, Vadym Krasnoshchok","doi":"10.37634/efp.2023.12.13","DOIUrl":null,"url":null,"abstract":"Introduction. The paper discusses methods of investment capital budget management, which adapts budget management practices and increases synergy with project management, adjusting the allocation of resources in accordance with the constraints and operational risks of business processes. Businesses regularly use project management to achieve unique results with limited resources under critical time constraints. In the service sector of the economy (in particular, trade), the use of project management to achieve organizational goals is even more common. The purpose of the paper is the application of the budgeting system in the management of the investment project. Results. As a result, it encourages flexibility in dealing with contingencies, focus on a strategic perspective, speed of budget management, cost-effective budgeting, added value to the enterprise and encouragement of collaboration. Thus, constraints can be operational or managerial, related to organizational politics and culture. To identify constraints in an organization, you must understand how the organization works as a system. In the business sphere, the functioning of the company is a vision of business processes. Business processes are sets of activities that create results (products and services) whose value is perceived by interest groups (stakeholders). The impact of deterministic decisions in the short term on the overall result of the organization decreases. However, budget management methods do not represent a probabilistic approach, as seen in the proposal of the critical path method as a means of improving project management in a volatile business environment. Conclusion. It is recommended that each capital investment of the organization be structured in the form of projects, and the method of rewarding managers should also reward those who achieve goals with minimal use of investment resources. If possible, the manager should strive to evenly return resources to investment capital. Finally, it is suggested for future research to identify other business practices that can benefit from this paradigm shift.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"111 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Investment project management paradigm: budgeting challenges\",\"authors\":\"Nina Dovhopol, N. Ihumentseva, O. Peresada, Vadym Krasnoshchok\",\"doi\":\"10.37634/efp.2023.12.13\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Introduction. The paper discusses methods of investment capital budget management, which adapts budget management practices and increases synergy with project management, adjusting the allocation of resources in accordance with the constraints and operational risks of business processes. Businesses regularly use project management to achieve unique results with limited resources under critical time constraints. In the service sector of the economy (in particular, trade), the use of project management to achieve organizational goals is even more common. The purpose of the paper is the application of the budgeting system in the management of the investment project. Results. As a result, it encourages flexibility in dealing with contingencies, focus on a strategic perspective, speed of budget management, cost-effective budgeting, added value to the enterprise and encouragement of collaboration. Thus, constraints can be operational or managerial, related to organizational politics and culture. To identify constraints in an organization, you must understand how the organization works as a system. In the business sphere, the functioning of the company is a vision of business processes. Business processes are sets of activities that create results (products and services) whose value is perceived by interest groups (stakeholders). The impact of deterministic decisions in the short term on the overall result of the organization decreases. However, budget management methods do not represent a probabilistic approach, as seen in the proposal of the critical path method as a means of improving project management in a volatile business environment. Conclusion. It is recommended that each capital investment of the organization be structured in the form of projects, and the method of rewarding managers should also reward those who achieve goals with minimal use of investment resources. If possible, the manager should strive to evenly return resources to investment capital. Finally, it is suggested for future research to identify other business practices that can benefit from this paradigm shift.\",\"PeriodicalId\":112155,\"journal\":{\"name\":\"Economics. Finances. Law\",\"volume\":\"111 \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economics. Finances. Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37634/efp.2023.12.13\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics. Finances. Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37634/efp.2023.12.13","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

引言本文讨论了投资资本预算管理的方法,这种方法调整了预算管理做法,增加了与项目管理的协同作用,根据业务流程的制约因素和运营风险调整资源分配。企业经常利用项目管理,在关键的时间限制下,以有限的资源取得独特的成果。在经济的服务部门(尤其是贸易),利用项目管理来实现组织目标的情况更为普遍。本文旨在介绍预算系统在投资项目管理中的应用。结果。因此,它鼓励灵活处理突发事件,注重战略视角,加快预算管理速度,提高预算编制的成本效益,增加企业价值,鼓励合作。因此,制约因素可以是业务上的,也可以是管理上的,与组织政治和文化有关。要识别组织中的制约因素,就必须了解组织作为一个系统是如何运作的。在商业领域,公司的运作是业务流程的愿景。业务流程是一系列创造成果(产品和服务)的活动,其价值为利益群体(利益相关者)所感知。短期内确定性决策对组织整体结果的影响会减小。然而,预算管理方法并不代表一种概率方法,正如关键路径法作为在动荡的商业环境中改进项目管理的一种手段的建议所显示的那样。结论。建议将组织的每一笔资本投资都以项目的形式构建起来,奖励管理者的方法也应奖励那些以最少的投资资源实现目标的人。如果可能,管理者应努力使资源均匀地回归投资资本。最后,建议在今后的研究中确定其他可从这一范式转变中受益的商业做法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Investment project management paradigm: budgeting challenges
Introduction. The paper discusses methods of investment capital budget management, which adapts budget management practices and increases synergy with project management, adjusting the allocation of resources in accordance with the constraints and operational risks of business processes. Businesses regularly use project management to achieve unique results with limited resources under critical time constraints. In the service sector of the economy (in particular, trade), the use of project management to achieve organizational goals is even more common. The purpose of the paper is the application of the budgeting system in the management of the investment project. Results. As a result, it encourages flexibility in dealing with contingencies, focus on a strategic perspective, speed of budget management, cost-effective budgeting, added value to the enterprise and encouragement of collaboration. Thus, constraints can be operational or managerial, related to organizational politics and culture. To identify constraints in an organization, you must understand how the organization works as a system. In the business sphere, the functioning of the company is a vision of business processes. Business processes are sets of activities that create results (products and services) whose value is perceived by interest groups (stakeholders). The impact of deterministic decisions in the short term on the overall result of the organization decreases. However, budget management methods do not represent a probabilistic approach, as seen in the proposal of the critical path method as a means of improving project management in a volatile business environment. Conclusion. It is recommended that each capital investment of the organization be structured in the form of projects, and the method of rewarding managers should also reward those who achieve goals with minimal use of investment resources. If possible, the manager should strive to evenly return resources to investment capital. Finally, it is suggested for future research to identify other business practices that can benefit from this paradigm shift.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信