Трансформація підходів до бюджетування підприємств: від ресурсно-функціонального допроцесно-орієнтовного
Transformation approaches to budgeting enterprises: from resource-functional to process-oriented

Summary/Abstract: The aim of the article is the definition of features and directions of increase of efficiency of enterprise management usingtechnology budgeting.The study is theoretical-methodological, organizational and practical aspects of managing the budgeting process is implementedby the implementation of software products.Мethodology. The article applied the theoretical principles of economic theory, business Economics, management, financialmanagement, information technology.Results. The article rightly, that the effectiveness of the technology budgeting as a management tool depends on the complexity ofapplication at all stages of the management process. The ways of budgeting introduction at the enterprises. The research on thetheoretical basis for the formation of budgets of enterprises, which are considered from the standpoint of the implementation ofmanagement activities through the implementation of management functions: planning, organization, coordination, motivation andcontrol. Defined stages, sources of information's security and features of budgeting in modern conditions. The necessity of budgetingactivities of enterprises on strategic and tactical level. Proposed effective execution of the budget to enhance the competitiveness ofenterprises. The article presents further improve the technology - based budgeting implementation of software products that areintegrated into the it technique SyteLіne Budgeting (budgeting process based on a synthesis of business process managementsystems). This technique is an effective alternative to traditional resource-structural budgeting and is relevant for enterprises that areon the path of business process management and application of economic-mathematical models of optimal choice, which will allowthe company to develop specific tactical (operational) tasks for the formation of the budgeting system of structural units and will allowto to significantly reduce the complexity of budgeting as at the operational level, and in General advice.Рractical implications. Scientific principles and practical recommendations formulated in the work, allow to increase efficiency ofmanagement of organizations of all forms of ownership and activities through the creation of automated system of budgets at thelevel of departments and operational processes of the company.

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