Випуск 25

УДК  625.76:658.15

P. 153-166.

Existing approaches to provide integration of budgeting and the process of the enterprise strategic goals realization are considered in the article. The main purpose of the research is to substantiate the system of controlled indicators for road sector enterprises which will make possible to associate budgeting with the strategy of the enterprise by using it as a methodological basis for developing the formats of the main budgets. It is offered to use a balanced system of indicators for each of the four strategies at the basis of such system. The latter is selected by implementing a SWOT-analysis at the enterprise. In the article the system of controlled indicators of road sector enterprises, based on the balanced system of indicators, whose content is determined by one of the development strategies: «Maxi-Maxi», «Mini-Maxi», «Maxi-Mini» or «Mini-Mini», is substantiated. To develop a system of controlled indicators such research methods as logical-theoretical generalization, comparative analysis, modeling, formalization, and the induction method of expert evaluations were used. The proposed results of the research can be used by Vice Economic Affairs Officer, economists or accounting analysts who deal with budgeting or planning of an enterprise work. Implementation of the system of controlled indicators of road sector enterprises will make possible to integrate budgeting with the process of realization of not only tactical goals but also strategic ones, and it will become a source of relevant information for making management decisions and a prerequisite to encourage employees for achieving the goals of the enterprise.

Key words: budgeting, controlled indicators, balanced system of indicators, strategy, formats of master budgets.

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

Kharkiv National Automobile and Highway University