Implementation of the budgeting methodology and business planning based on risk assessment in a gas transportation organization
https://doi.org/10.34020/1993-4386-2024-2-67-73
Abstract
The authors have developed a methodology for budgeting and business planning, taking into account risk assessment, which allows to systematize the process of planning and making managerial decisions taking into account possible risks. The approach is based on an analysis of current and potential operational risks, as well as their integration into the budgeting and business planning process. The approbation of the methodology is carried out in a gas transportation organization.
About the Authors
V. E. Zaikovskii
Tomsk State University of Control Systems and Radioelectronics
Russian Federation
Russian Federation
Viktor E. Zaikovskii – PhD in Economics, Associate Professor of the Department of Management
Tomsk
A. G. Novikova
Tomsk State University of Control Systems and Radioelectronics
Russian Federation
Russian Federation
Alena G. Novikova – student
Tomsk
References
1. Zaikovskii V. E. Risk management of a gas transportation company (using the example of Gazprom Transgaz Tomsk LLC), Problemy ekonomiki i upravleniya neftegazovym kompleksom, No. 4, 2014, pp. 33-37. (In Russ.).
2. Khromova I. N., Savochkina E. Methodology and tools of the budgeting process, Aktual'nye problemy gumanitarnykh i estestvennykh nauk, 2017, No. 2-4, pp. 55-57. (In Russ.).
3. U Shuan Financial planning methods, Evraziiskii nauchnyi zhurnal, No. 5, pp. 164–167. (In Russ.).
4. Zaikovskii V. E. Upravlenie riskami organizatsii : uchebnoe posobie [Risk management of an organization : a training manual], Tomsk : El' Kontent, 2022, 216 p. (In Russ.)
Review
For citations:
Zaikovskii V.E., Novikova A.G. Implementation of the budgeting methodology and business planning based on risk assessment in a gas transportation organization. Siberian Financial School. 2024;(2):67-73. (In Russ.) https://doi.org/10.34020/1993-4386-2024-2-67-73
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