ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНЕ ЗАБЕЗПЕЧЕННЯ БЮДЖЕТНОГО ПЛАНУВАННЯ ФІНАНСОВОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВА

Abstract

A model of managing the enterprise financial potential based on budgeting proposed, which is understood as a system of coordinated planning and control of goals, potential, measures and resources. The content of the budget planning procedural aspect defined and summarized, which is recommended to be considered within the framework of two main stages implementation planning process: operating budgets development (budgets for sales, production, production stocks, expenses); financial budgets preparation (investment budget, cash flow budget, income and expenditure budget, balance sheet budget). Regulations on the enterprise operating budgets formation of the marketing research and strategic market analysis basis developed.The sequence of cash flow budget preparation determined through the coordination in time of the of financial resources movement dynamics for the period, as well as through the comprehensive assessment implementation of the funds management system rationality. The justification of the main goals and objectives of the budgeting system within the framework of the enterprise financial potential formation given. The components of budget financial planning systems (budgetary planning subsystem of the enterprise's divisions; subsystem of consolidated or basic budget planning of the enterprise's activity) identified,within the framework of their functional interaction the processes of budget formation, budget structures, responsibility for formation and implementation determined; processes of coordination, approval and control of budget implementation. Proposals to create an end-to-end budgets system, consisting of functional (operational) budgets (wages, material costs and consumption of other resources, depreciation, other costs, repayment of loans, taxes), which will cover the entire base of enterprise financial calculations developed. It is recommended to create dynamic registers that serve for operational accounting and, accordingly, current management of financial resources