出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject,object,purpose,tasks,principles,and functions of the budgeting process have been defined. As a result of the research,the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described,which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.
其他摘要：Стаття присвячена узагальненню концептуальних аспектів бюджетування на промисловому підприємстві. Систематизовано існуючі підходи дослідників до сутності поняття «бюджетування». Визначено суб’єкт,об’єкт,мету,завдання,принципи та функції процесу бюджетуван
关键词：budget;budgeting;process;enterprise management;budgeting system;development of industrial enterprise.
其他关键词：бюджет;бюджетування;процес;управління підприємством;система бюджетування;розвиток промислового підприємства.
