THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS
The article considers the role of the budgeting system in mergers and absorption at all stages of their implementation – the search for the target company and preparation for the transaction, the process of conducting and concluding the transaction, the integration of the initiator company and the t...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1403 |
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| _version_ | 1832541818424655872 |
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| author | A. O. Volodina M. B. Trachenko |
| author_facet | A. O. Volodina M. B. Trachenko |
| author_sort | A. O. Volodina |
| collection | DOAJ |
| description | The article considers the role of the budgeting system in mergers and absorption at all stages of their implementation – the search for the target company and preparation for the transaction, the process of conducting and concluding the transaction, the integration of the initiator company and the target company in the post-transaction period and describes the options for the build budget models during the integration period. The article suggests models of interaction of budgeting systems using project budgets in mergers and absorption in general, as well as in the implementation of vertical integration of companies that are parties to the transaction. It shows the role of project budgets in relationship between budget model of initiation company and target company. The advantages and disadvantages of the considered models have been highlighted. |
| format | Article |
| id | doaj-art-424461ef871a496fbdf2062bc8fa5de8 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-424461ef871a496fbdf2062bc8fa5de82025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-05-0104838810.26425/1816-4277-2019-4-83-881344THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONSA. O. Volodina0M. B. Trachenko1State University of ManagementState University of ManagementThe article considers the role of the budgeting system in mergers and absorption at all stages of their implementation – the search for the target company and preparation for the transaction, the process of conducting and concluding the transaction, the integration of the initiator company and the target company in the post-transaction period and describes the options for the build budget models during the integration period. The article suggests models of interaction of budgeting systems using project budgets in mergers and absorption in general, as well as in the implementation of vertical integration of companies that are parties to the transaction. It shows the role of project budgets in relationship between budget model of initiation company and target company. The advantages and disadvantages of the considered models have been highlighted.https://vestnik.guu.ru/jour/article/view/1403budgeting systemmergers and acquisitionsbudget modelbalanced scorecardproject budget |
| spellingShingle | A. O. Volodina M. B. Trachenko THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS Вестник университета budgeting system mergers and acquisitions budget model balanced scorecard project budget |
| title | THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS |
| title_full | THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS |
| title_fullStr | THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS |
| title_full_unstemmed | THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS |
| title_short | THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS |
| title_sort | role of the budgeting system in mergers and acquisitions |
| topic | budgeting system mergers and acquisitions budget model balanced scorecard project budget |
| url | https://vestnik.guu.ru/jour/article/view/1403 |
| work_keys_str_mv | AT aovolodina theroleofthebudgetingsysteminmergersandacquisitions AT mbtrachenko theroleofthebudgetingsysteminmergersandacquisitions AT aovolodina roleofthebudgetingsysteminmergersandacquisitions AT mbtrachenko roleofthebudgetingsysteminmergersandacquisitions |