摘要：The efficiency of management system functioning become as the key factor of corporate groups competitiveness. The budgeting process is one of the shaping elements of economical control system in the structure of corporate consolidated companies. There fore the development of methodological base for forming the complex of budgets and consolidate information compilation at the enterprises of integrated group companies is the actual scientific task for the еconomic development. The article includes methodological components of budgeting, discovers the opportunities of budgeting tools to use hem in the conditions of multilevel organizational structure of Group Company and for concluding consolidate in formation of corporate groups. The approach based on according methods of budgeting and corporately linked assets of the group company, principles of formation and hierarchy model of budgeting process control system has been offered. As the result of the approach the preconditions to optimize the economic control of all the subordinate constituents of the integrated structure are formed in the group company. The basic methods of budgeting in the preparation of budgets at various levels has been grounded, which allows us to analyze all cost items and identify potential savings, consider the specific initiatives of the structural elements of the group, to determine the optimal level of gross expenditure and the priorities of the use of limited financial resources without direct binding to the historical data. A methodology for budgeting enterprises in the holding company, which is to develop an integrated model of the budget process that will lead to greater economic and financial efficiency and financial sustainability of the organization, has been offered.
其他摘要：У статті викладено організаційно-методологічний підхід до бюджетування для формування багаторівневої системи бюджетів холдингу. Розкрито особливості узагальнення консолідованої інформації корпоративних груп, обґрунтовано основний метод бюджетування під ча
关键词：budgeting;consolidation;Group Company;enterprises;financial and economic prospect
