A.A.  Ajupov, A.A.  Kurilova, G.E.  Karataeva, A.P.  Suvorova, A.V.  Shvetsov, 
    The Risk-Oriented Financial Planning in the Automotive Industry,
    International Business Management,
    Volume 10,Issue 27,
    2016,
    Pages 6139-6143,
    ISSN 1993-5250,
    ibm.2016.6139.6143,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.6139.6143)
    Abstract: The study opens contains procedures and principles of the formation and implementation of risk-oriented financial planning in the automotive industry. The basic model of cost management as well as focus on the management techniques of financial planning. The possibility of the benefits of the use of Activity-Based Budgeting the automotive industry and also identified the conditions for its effective implementation.
    Keywords: Financial planning;cost controlo;the automotive industry;responsibility centerry;ABC-costinglo;foreign trade activities