BUDGETING IN THE SYSTEM OF MANAGEMENT OF FINANCIAL POTENTIAL OF ENTERPRISES

DOI №______

Abstract

The article covers the results of critical analysis, scientific generalization and substantiation of the directions of further development of the theoretical and methodological basis in the field of budget management of the formation and use of financial potential of domestic enterprises. The factors of conceptual, methodological, managerial and financial nature that limit implementation of budget planning technology are revealed. The expediency of choosing an individual budget model is substantiated depending on the specifics and specific conditions of the enterprise's economic activity. The sequence, tasks and results of stages of formation of the enterprise budgeting system are revealed. The necessary prerequisites for effective implementation of budgeting technology are determined.

Key words: planning, forecasting, budgeting, financial potential, plan indicators, methods and techniques of planning, enterprises.

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