CHOICE OF BUDGETING IMPERATIVES FOR INVESTMENT AND CONSTRUCTION PROJECT AS A DIRECTION OF IMPROVING THE FINANCIAL MANAGEMENT SYSTEM OF THE ENTERPRISE

Abstract

The article is devoted to the definition of features and directions of increasing the efficiency of enterprise management with the help of budgeting technology. Research of theoretical and methodological, organizational and practical aspects of budgeting process management is implemented through the introduction of software products. On the theoretical basis of the formation of budgets of enterprises, which are considered from the standpoint of the implementation of management activities through the implementation of management functions: planning, organization, coordination, motivation and control. The stages, sources of information security and features of budgeting in modern conditions are defined. The need for budget activities of enterprises at the strategic and tactical levels. Effective budget execution is proposed to increase the competitiveness of enterprises. The article presents further improvement of software implementation based on software budgeting technologies, which are integrated into it SyteLine Budgeting technology (the process of budgeting based on the synthesis of business process management systems). This technique is an effective alternative to traditional structural resource budgeting and is relevant for companies that are on the path of business process reengineering and application of economic and mathematical models of optimal choice, which will allow the company to develop specific tactical (operational) tasks to form a budgeting system. significantly reduce the complexity of budgeting at both the operational level and strategic management. Scientific principles and practical recommendations formulated in the work allow to increase the efficiency of management of organizations of all forms of ownership and activity by creating an automated budget system at the level of divisions and operational processes of the company, which will develop budgeting and methodological approaches to its formation, in particular, with the use of the normative budget of the project.