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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Autores principales:	A. O. Volodina, M. B. Trachenko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	budgeting system mergers and acquisitions budget model balanced scorecard project budget Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/424461ef871a496fbdf2062bc8fa5de8
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spelling	oai:doaj.org-article:424461ef871a496fbdf2062bc8fa5de82021-12-03T07:43:28ZTHE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS1816-42772686-841510.26425/1816-4277-2019-4-83-88https://doaj.org/article/424461ef871a496fbdf2062bc8fa5de82019-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1403https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.A. O. VolodinaM. B. TrachenkoPublishing House of the State University of Managementarticlebudgeting systemmergers and acquisitionsbudget modelbalanced scorecardproject budgetSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 83-88 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	budgeting system mergers and acquisitions budget model balanced scorecard project budget Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	budgeting system mergers and acquisitions budget model balanced scorecard project budget Sociology (General) HM401-1281 Economics as a science HB71-74 A. O. Volodina M. B. Trachenko THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS
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
author	A. O. Volodina M. B. Trachenko
author_facet	A. O. Volodina M. B. Trachenko
author_sort	A. O. Volodina
title	THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS
title_short	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_sort	role of the budgeting system in mergers and acquisitions
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/424461ef871a496fbdf2062bc8fa5de8
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THE ROLE OF THE BUDGETING SYSTEM IN MERGERS AND ACQUISITIONS

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