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Erschienen in:
2021 | OriginalPaper | Buchkapitel
The Model of Budget Management Based on the Process Approach in Wine Production Industry
verfasst von : Zoya V. Udalova, Lyubov V. Postnikova, Andrey A. Udalov
Erschienen in: The Challenge of Sustainability in Agricultural Systems
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Abstract
The paper aims to develop a model of management budget for the primary and auxiliary business processes in organizations of the wine industry. The model allows us to keep track of the costs of subprocesses and technological stages and to determine the costs of growing grapes and producing wine. It also guides the necessary information for making current and strategic decisions in achieving the planned results.