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BUSINESS INFORM №2-2018

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35

Section: Finance, Money Circulation and Credit
UDC 336.72
Fedorenko I. A., Zas D. S.
The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises (p. 247 - 252)

The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject, object, purpose, tasks, principles, and functions of the budgeting process have been defined. As a result of the research, the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described, which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.
Keywords: budget, budgeting, process, enterprise management, budgeting system, development of industrial enterprise.
Fig.: 3. Bibl.: 10.

Fedorenko Iryna A. – Doctor of Sciences (Economics), Professor, Professor, Department of Management of Foreign Economic Activity and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Zas Denys S. – Master, Department of Management of Foreign Economic Affairs and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Fedorenko, Iryna A., and Zas, Denys S. (2018) “The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises.” Business Inform 2:247–252.


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