БЮДЖЕТУВАННЯ ЯК ІНСТРУМЕНТ УПРАВЛІННЯ РЕСУРСАМИ В СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ ПІДПРИЄМСТВА

Abstract

A modern enterprise management system is impossible without the development and implementation of planned indicators, it should be based on the budget planning and the achievement of budgets realized within the budgeting. The approaches of scientists about the "budgeting" definition were considered in the article and they found that in the modern scientific literature this concept is considered firstly as a process, secondly, as a technology and thirdly, as planning. Therefore, the existing system of enterprise budgeting is aimed not only at the development and implementation of budgets, it permeates all stages of enterprise management. Also it has a significant impact on the organization of accounting, analysis and control, the proper functioning of which depends on the effectiveness of management decisions and the stable development of the enterprise as a whole. Completed researches have shown that the budgeting is used as a tool for managing enterprise resources, debt capital, as well as a tool of internal accounting, control and analysis. The following types of budgets should be developed in the company that are directly related to resource management and debt capital: capital (investment) budget, procurement budget, production budget, inventory budget of finished products, cash flow budget, cash income budget, credit budget, cash budget. No less important place in the enterprise management system is budgeting as a tool of internal accounting, control and analysis. An accounting of budget execution is appointed to reflect the results of individual services, departments, workshops, brigades and the costs incurred by them for the relevant period. Control over the execution of budgets provides verification and evaluation of the results of the operation of various budgeting subsystems. The analysis of budget execution should be understood as a set of methods for comparing the actual budget execution with the planned indicators for a certain period and identifying the factors and reasons that led to their non-execution. Thus, budgeting as a tool of resource management and debt capital of the enterprise involves the formation of plans and budgets for future operations that makes it possible to anticipate problems and make management decisions to eliminate them. Therefore, the introduction of a budgeting system is an objective necessity that has its advantages and contributes to the effectiveness of resource management of the enterprise, increasing its competitiveness and efficiency.