THE ESSENCE OF THE BUDGETING PROCESS AND PROPOSALS FOR THE WALK-THROUGH BUDGETING SYSTEM INTRODUCTION

Анотація

Objective. The objective of the article is to determine the essence of the process of budgeting the activities of economic entities with the introduction of a comprehensive system of budgeting as a direction of improvement. Methods. The methodological basis of the study are general scientific and special methods of cognition, based on a system-structural approach to the study of budgeting of the enterprise in order to take management decisions. Methods of concretization, analysis, synthesis are applied in drawing up the end-to-end budget of the enterprise. A graphical method is used to visualize the data on the budgeting of the enterprise. Results. As a result of the research of variable author's approaches to definition of process of budgeting offers on their concretization and expansion of the list offunctions of walk-through budgets in the system of management of the enterprise are given. The article analyzes the impor­tance of the budgeting system at modern enterprises. The topical issues of improving the efficiency of end-to-end budgeting are systematized, the system of end-to-end budgeting of the enterprise is drawn up and shown schematically. The practical application of the compiled budgets will in­crease the efficiency of management decisions, which in turn will ensure a balanced operation of the enterprise and optimize financial flows. In order to carry out periodic planning, coordination, cooperation and communication processes in all structural units of the enterprise, ensuring clarity in the impact of costs on the enterprise, creating a basis for evaluation and control of production processes, it is necessary to introduce a thorough budgeting system. This system will establish strict budgetary control over the use of assets not only in the enterprise as a whole, but also in its individual units, to create real conditions for conducting business activities of the business entity.

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