Огляд сучасних підходів до формування системи управління бюджетами підприємства

Abstract

The article is devoted to a review of modern approaches to the formation of the enterprise budget management system. The article examines the essence of the concept of "budgeting", establishes the main stages and aspects of enterprise budget management. In the article, it is proposed to consider a complex resource management system of the enterprise under budgeting, which is aimed at achieving planned indicators and effective control over the receipt and expenditure of funds. It was determined that the main goal of such a system is to ensure management efficiency and help make effective management decisions to achieve the planned strategic goals of the enterprise. To increase the visibility and efficiency of this system, a visualization of the budgeting system formation procedure is presented in the form of a model built on the Ramus platform in the IDF0 notation (modeling language). It was determined that an effective budgeting system (as an important component of successful management of enterprises) is a dynamic system that is constantly developing and therefore it is advisable to review, adjust and improve it, taking into account the opportunities, priorities, needs and specifics of each company. The need to look for new ways of increasing the efficiency of cost management and to implement digitalization, forecasting and modeling tools in the budgeting system is substantiated. The purpose of the article is to analyze the possibilities of forming an effective enterprise budgeting system based on the analysis of modern approaches to its formation and to determine the possibilities of its successful implementation for Ukrainian companies. The author considers the main trends and challenges that influenced the formation of an effective budgeting system. In particular, the role of IT development, business analytics automation technologies and their impact on the formation of an effective budgeting system are considered. The article draws attention to the fact that for the successful implementation of the budgeting system, it is worth using a modeling toolkit, which allows enterprises to get a better visualization of existing processes and opportunities for their improvement, to establish cooperation and communication, and to improve the data collection and analysis system. The scientific novelty of this article lies in the fact that the recommendations and conclusions provided by the author can be useful for companies wishing to improve their own budgeting systems. In general, this article is useful for those who want to learn more about the budgeting system in business.