Випуск 28

УДК  625.76:658.15

P. 52-68.

The problems of analysis and systematization of the existing methods of budget planning and selection of the most appropriate ones to be used at the road sector enterprises have been solved in the paper. The main objective of the study is to clarify classifications of the existing methods of budget planning by analyzing thoroughly their nature, advantages and disadvantages, and substantiating types of budgeting methods appropriate for the road sector enterprises. In the paper the essence of the concept "method of budget planning" has been specified and the classification of methods of budget planning has been improved by adding the target method to the feature original base of budget planning, and the experimental and research, expert evaluation and multiple methods to the feature the technique of calculating the planned budgetary indicators. The proposed classification will allow to cover all existing methods of budget planning and carry out more comprehensively the planning activities, taking into account not only the current trends of the enterprise development, or their absence, but also the enterprise target development, the latter meets the requirements of business management in market conditions. On the basis of the specifics of the road sector enterprises operation and budgeting principles the most appropriate methods to be used for budget planning for each of the six classification characteristics have been selected. To classify and select budget planning methods, suitable for the road sector enterprises, the following research methods have been used: abstraction logical and theoretical generalization, analogy, modeling, formalization, analysis, synthesis, deduction and induction. The proposed results of the research can be used by managers, their deputies for economic issues and employees who are interested in effective implementation of budgeting at the enterprises. Application of the proposed classification of methods and implementation of the selected methods of budget planning will ensure enterprises budgeting according to its principles that will prevent typical mistakes in budgeting under the modern conditions.

Key words: budgeting, method, budget planning, enterprise, classification, road sector, selection.

Ya. DOGADAYLO, Cand. Sc. (Econ.),

Kharkiv National Automobile and Highway University