from 01.01.2022 until now
Tula, Tula, Russian Federation
The aim of the study is to develop a methodological model of interaction between divisions of industrial enterprises in the planning and forecasting process, focused on integrating cross-functionality principles into the budget process. To achieve this goal, the planning and forecasting categories were analyzed, the interaction between divisions in the planning and forecasting process within the budgeting framework was assessed, universal principles and a scheme for interaction between divisions within the budget process were formed and tested in practice, taking into account the cross-functional approach. The dependence of the quality of budget modeling on the level of interaction between business units was revealed. A scheme for the transition from a hierarchical model of interaction to a system of temporary cross-functional teams with distributed responsibility was proposed. The testing was carried out on the basis of an existing industrial enterprise. The results can be adapted for enterprises of various profiles and scales.
planning, forecasting, cross-functionality, business process, business unit, budget process, management accounting
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