Korolenko S. Organization of the system of budgeting on an enterprise.

Abstract

In the article the questions of organization of the system of budgeting are considered on an enterprise, as a mechanism of operative management. The component systems of budgeting, failings, advantages and expedience of the use of the system of budgeting in control system by activity of domestic enterprises, are certain. The order of his lead through is offered, that will provide creation of optimum structure, depending on directions and strategy of activity of enterprise for providing of long-term and profitable existence at the market. It is concluded that in the current economic conditions the budgeting of the enterprise becomes more dynamic, flexible system that is closely related to the economic processes in the country, because budgeting is the first step to implement the strategic plan of the company. The role of budgeting in national enterprises primarily is that it promotes the growth of resource efficiency and cost. Another important element in achieving positive results from the implementation of the budgeting system is the correct definition of responsibility centers and providing all necessary authority responsible parties. Analyzed the need to implement budgeting identified strengths and weaknesses, successes and mistakes aspects of budgeting, organization of budgeting in the company talk about the feasibility of using budgeting system management of enterprises.