BUSINESS INFORM №10-2016

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Section: Finance, Money Circulation and Credit
UDC 330.341.1:336.144
Parieva O. O.
Techniques for Budgeting the Innovation Activity of Enterprises: National and Foreign Experience (p. 266 - 270)
The article considers techniques for budgeting the innovation activity of enterprises. It is displayed that the budgeting system is almost not used in the domestic enterprises, advantage goes to the cost accounting and tax accounting rather than management accounting, a part of which is budgeting. Four main techniques of budgeting are presented. Traditional and project-oriented techniques are used in Ukrainian enterprises, but have many shortcomings. The special-purpose-program technique and zero base budgeting are relevant to foreign countries and result-oriented, but their use in Ukraine presently is doubtful. The special-purpose-program technique is difficult to implement due to lack of appropriate legislative frameworks and specialists in this sphere. The zero base budgeting can be introduced into practice of domestic enterprises, but it should be implemented gradually.
Keywords: budgeting, innovation activity, enterprise, techniques, foreign experience
Fig.: 3. Tabl.: 1. Bibl.: 9.

Parieva Oleksandra O. – Postgraduate Student, Odesa National Polytechnic University (1 Shevchenka Ave., Odesa, 65044, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Parieva, Oleksandra O. (2016) “Techniques for Budgeting the Innovation Activity of Enterprises: National and Foreign Experience.” Business Inform 10:266–270.

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