Alexander Bradul, Vira Shepeliuk, Zvenyslava Bandura, Yaroslava Kril, Nataliya Moskal
The article gives a theoretical summary and suggests a new solution to the scientific problem regarding the substantiation of theoretical-methodical guidelines and development of practical recommendations on the improvement of organizational-methodical foundations of accounting and budgeting in the enterprise activity management system. The sophistication of the process of making effective managerial decisions due to the increasing degree of uncertainty of the external and internal economic environment conditions the need in rethinking of the role of budgeting in ensuring stable economic development of the enterprise. Based on the conducted retrospective analysis, the periodization of the historical development of budgeting was carried out, which confirmed the transition from the cost approach to understanding the content of budgeting (revenue and expenditure planning) to its perception as one of the subsystems of the overall enterprise management system. It is established that budgeting is an integral part of the enterprise management system, which is responsible for implementing efficient business activities and providing feedback between stages of the management process. Insufficient substantiation of the value of the budgeting process in the enterprise management system leads to a decrease in the quality of managerial decisions aimed at correction and improving the efficiency of the enterprise operation. In order to create a rational and flexible management system, it is proposed to introduce an integrated budgeting system in the activity of enterprises allowing to respond promptly to deviations from the planned budget indicators, which provides a qualitatively new level of planning and organization of internal (management) accounting with an orientation to the enterprise activity strategy. The introduction of an integrated budgeting system significantly increases the profitability of activities, helps identify areas of rational use of available resources, increase the solvency and investment attractiveness of the business entity based on improving the adaptability of the company to changes in the external and internal economic environment.