«Problems of economics and management of oil and gas complex»

Features of business planning in oil and gas holding companies

UDC: 338.45:662.6
DOI: -

Authors:

¹ National University of Oil and Gas "Gubkin University", Moscow, Russia

Keywords: business planning, entrepreneurial activity, business plan for an investment project, profit, system of company plans, holding companies, budgeting, cost management of subsidiaries

Annotation:

The authors of the article discuss the concept of business planning as well as analyze the economic content of business planning. A system of plans is presented as a model of the future of the company which describes its location, main goals, purpose of the business plan as a tool for making investment decisions as well as the structure of the business plan of the investment project. The business planning system in oil and gas holding companies is an instrument of managing structural divisions (subsidiaries), their investment and financial processes, which is implemented through budgeting instruments. The budgeting system is based on assigning the status of financial responsibility centers to business units and structural divisions. In oil and gas holdings, all subsidiaries are connected by technological integration and mainly sell products in the intra-group market, and price justification and the formation of financial results are carried out on the basis of all necessary capital and operating costs. In this connection, it was concluded that it is advisable to apply current planning and budgeting to the activities of subsidiaries, and business planning to investment projects.

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