БЮДЖЕТУВАННЯ ЯК ЕФЕКТИВНИЙ ІНСТРУМЕНТ ПОТОЧНОГО ПЛАНУВАННЯ НА ПІДПРИЄМСТВІ

Abstract

UDC 658.15; JEL Classification: M 21 Purpose. Comprehensive study of the main theoretical and practical aspects of the budgeting system implementation at the enterprise. Methodology of research. The study used methods of analysis and synthesis, the method of logical analysis. The information resources of the study are electronic information resources and periodical materials. Results. Budgeting is a tool for current planning of the enterprise business operations and indicators of its financial activity. The advantages of budgeting as a system of operational planning are: significantly increases the level of heads of structural units and responsibility centers motivation, as well as executors on the place; allows to increase the level of separate structural divisions coordination actions of the enterprise in the course of the established the enterprise general purposes achievement; allows to respond in time on deviations and make current adjustments during the implementation of the enterprise plans, increases the level of plans reality; is an effective tool for comparing the desired and achieved results, allows to identify "bottlenecks" in time; contributes to the improvement of resource allocation and their rational use; increases the overall level of the enterprise control by communications strengthening; increases the level of units independence in spending funds within their approved budgets; significantly simplifies the control system at the enterprise; allows you to optimize paperwork, reduce the cost of specialists’ working time by minimizing the number of indicators. However, the implementation of the budgeting system in the enterprise has its drawbacks, among which the most important are: the budget requires a high level of productivity during its implementation, it can cause resistance on the place and can be accompanied by conflicts and abuses in the budgeting process; implementation of the budgeting system requires additional costs and qualified specialists; there is a constant contradiction between the level of goals achievement and the incentive effect in the budgeting process. In addition, factors such as instability and complexity of the tax system, inflation and instability of the national currency, complex organization of procurement of raw materials and sales of products also significantly affect on the budgeting efficiency at domestic enterprises. Originality. The essence of the "budgeting" concept is specified. The list of advantages and disadvantages of budgeting system introduction as a tool of current planning at the enterprise is specified. Practical value. The proposed conclusions can be used by researchers, owners and managers of enterprises in the implementation of the budgeting system at the enterprise