Випуск 23

УДК 625.76:658.15

Р. 156-168.

In the paper the approaches to the formation of the enterprise budget model have been analysed, the main results received by the author in the process of achieving the set objective of the study are given. This main objective was to substantiate the budget model of road sector enterprises which corresponds to the specifics of the road sector and requirements to budgeting as a management technology of the enterprise. The requirements provide for: availability of interrelated budgets that allow to plan, to analyze the actual state, to collect data on the analysis of the enterprise performance in one section; flexibility and accordance with the management demands. In the work the budget model of the road sector enterprise has been further developed by adding three budgets: additional costs, funds to cover the risk and Mobley matrix. To substantiate the model such research methods were used as logical and theoretical generalization, comparative analysis, modelling, formalization and induction. The received results can be used by leaders of enterprises from the road sector or their deputies in economic issues, who are interested in improving the efficiency of enterprises. Implementation of the received results into practical activities of road enterprises will ensure transparency in displaying the results and costs of their functioning, thus, creating favourable conditions for taking effective management decisions in the shortest possible time, that is one of the prerequisites for the use of budgeting as a management technology.

Key words: budgeting, budget, budget model, master budget, management technology, road facilities.

Ya. DOGADAYLO, Cand., Econ. Sc.,

Kharkiv National Automobile and Highway University