Формування індивідуальної моделі бюджетування на підприємствах

Abstract

In modern business conditions there is an urgent need to apply innovative approaches to the implementation of a holistic budgeting system, which will contribute to the efficient use of financial resources through the formation of an individual budgeting model. Despite in-depth scientific research of the budgeting system at the enterprise, the issues related to the choice of the model of its implementation are insufficiently substantiated. It is necessary: to clarify the list of system-forming elements; to harmonize the strategic objectives of the enterprise and operational objectives related to the implementation of the budgeting model; to determine the specific conditions of the enterprise in the preparation of budgets. The purpose of the article is to assess the advantages and disadvantages of existing budgeting models at the modern enterprises, the formation of an individual budgeting model and the characteristics of its system-forming elements based on the use of decomposition analysis. The expediency of individualization of the budget model was proved taking into account such factors as the organizational structure of the enterprise, type and branch of economic activity, management requirements for the composition and structure of information reflected in budgets. Based on the application of decomposition analysis, the system-forming elements of the individual budgeting model (purpose, tasks, functions, principles, subject, object, subject, result, process) were specified. The restrictions for such model functioning were determined. The positive effect of the individual budgeting model implementation at the enterprise will be: the effective realization of its strategic financial potential; the identification of “bottlenecks” in the organizational structure of the enterprise, including among the centers of financial responsibility; the improving information interaction between individual structural units; the strengthening the system of control over the results of the enterprise activity.