Development of performance criteria for the processes within the framework of the budgeting system of aviation enterprise

Economics and management


Kulikova A. N.*, Golovanov P. V.**

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia



The presented paper studies economic relations associated with the management of an aviation enterprise, which uses a budgeting system integrated with a quality management system.
The paper covers the problems of defining key performance indicators and performance criteria for the processes that take place within the framework of the budgeting systems of aviation enterprises.
The paper aims at developing a methodological approach for the creation of budgeting systems of aviation enterprises, which would be integrated with their quality management systems.
The published works of domestic and foreign economists in the field of planning, internal operation cost accounting, budgeting, quality management systems, restructuring and crisis enterprise management served as methodological basis for this research. The distinctive features of the methodological approach are the achievement of the stated objectives and performance criteria values, which were defined within the framework of the budgeting system, and management of deviations within the framework of the mechanisms of the quality management system.
The results of the research can be used for the development of a single integrated system aimed at achieving the set goals and results. This integrated system would incorporate the quality management system and budgeting system. Usage of the developed method allows determining the performance criteria and assigning people, who would be responsible for the achievement of their desired values within the aviation enterprise with the help of the abovementioned system. Usage of this method also allows working effectively while attaining the planned indicator values and improving the system, if the targets are not accomplished.
The research resulted in distinguishing the basic principles of the creation of budgeting system for performance indicator management within the framework of management that is carried out according to the objectives and performance criteria of the quality management system.
Practical application of integration of quality management system with the budgeting enterprise subsystem covers the demand for a management subsystem, which would allow the following: planning, ensuring the resources availability, comparing actual and planned indicator values, as well as implementing necessary measures according to the comparison results.
The problem of quality assessment and management is a very topical issue of today. The paper offers a way to improve the overall quality of aviation enterprise operation via integration of the quality management and budgeting systems.


quality management system, budgeting, system of key performance indicators, competitiveness


  1. Agapov S.A., Kulikova A.N., Lapenkov V.I., Panagushin V.P. Bjudzhetirovanie predprijatija (Enterprise Budgeting), Moscow, IVAKO-Analitik, 2010, 82p.
  2. Kerimov V.Je. Uchet zatrat, kal'kulirovanie i bjudzhetirovanie v otdel'nyh otrasljah proizvodstvennoj sfery (Cost accounting, calculation and budgeting in the individual industries of production sphere), Moscow, Dashkov i K, 2008, 484p.

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