THE COORDINATION OF STRATEGIC AND OPERATIONAL MANAGEMENT OF MINING CORPORATIONS IN THE ARCTIC BASED ON BUDGETING

Under the conditions of unstable economic environment Arctic corporations have to increasingly apply strategic management methods. However it requires systematic organizational,analytical, accounting and other measures. The strategic tasks and approaches to their solution often come into conflict with the operational processes that creating a certain resistance environment. In vertically integrated companies the situation is complicated by the fact that management as a rule is placed beyond the basic structure links – enterprises, while current operational decisions are performed within them . A flexible mechanism of coordinating these processes is needed concerning both organization   and functioning. All these processes are examined on the example of JSC «FosAgro» corporation and its largest structural subdivision the mining combine JSC «Apatit» . An efficient tool of coordinating strategic and operational interests on the basis of financial control, supposing that identification, classification   and systematization of planning and accounting objects are obligatory available, has been elaborated. The specificity of including all stakeholders in the process of decreasing production costs is shown. The article attempts to adapt the method of cascade budgeting targeting the final result under the conditions of a big mining enterprise.

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